|Tax relief upon on-target bonus – allowed only for improved results
OnFocus News 28 October 2018, no. 62
Tax relief upon on-target bonuses may be applied only if an increase in productivity, profitability, quality, efficiency and innovation is ascertained (and proven) over a suitable timeframe.
"Repatriated" employee – special tax regime following a period spent abroad in secondment
OnFocus News 26 October 2018, no. 61
Solidarity agreement – fruition of social contribution relief
OnFocus News 12 October 2018, no. 60
With a recent circular message, INPS divulged operational instructions for the fruition of the social security contribution relief granted, for 2017, to employers who signed a defensive solidarity agreement (and requested salary integration) for employees whose working hours have been reduced by more than 20%.
"Repatriation" – Extension of tax benefit to seconded employees
OnFocus News 10 October 2018 no. 59
A recent interpretation of Agenzia delle Entrate admits the application of the special tax regime set for “repatriated” employees also for those returning from a period spent abroad as seconded employees, as long as the employee’s return pursues targets different from those covered by the employee up until his/her return in Italy.