In recent years, videoconferencing has ceased to be an occasional alternative, becoming a widely used method of working, among other things, in corporate meetings. Boards of directors, boards of auditors, and, increasingly, shareholders’ meetings are consistently using remote connection tools.
The recent Supreme Court of Cassation orders Nos . 5635 and 5638 of March 12, 2026, have significantly reopened the debate on the professional liability of accountants, particularly regarding their role in the electronic transmission of tax returns. The rulings, upon initial reading, raised serious concerns among the profession, as they appeared to extend the scope of liability to situations traditionally considered outside the professional’s substantive control.
On April 7, 2026, Law No. 34 of March 11, 2026, known as the “Annual Law on Small and Medium-Sized Enterprises,” came into force. It was published in the Official Journal No. 68 of March 23, 2026. The law introduced, in Article 11, an obligation that was essentially already provided for in Article 22 of Law No. 81/2017 (which regulates smart working), but which did not carry any sanctioning force.
Cash pooling, also known as a ” centralized treasury contract ,” is a centralized liquidity management tool that is increasingly widespread among medium- to large-sized corporate groups.
The 2026 Budget Law (Law No. 199/2025) established the framework for construction tax breaks for expenses incurred during 2026, confirming a more stable and scaled-down structure compared to previous years. Only the so-called “ordinary” building bonuses remain active, namely the renovation bonus (Article 16-bis of the Consolidated Income Tax Code), the ecobonus (Article 14 of Legislative Decree 63/2013), and the earthquake bonus (Article 16 of Legislative Decree 63/2013), with a system of two differentiated rates (50% and 36%) already applied in 2025 and extended through 2026.
The 2026 Budget Law no. 199/2025 significantly modified the rules governing personal income tax, modifying the structure of the rates set out in Article 11, paragraph 1, letter b) of the Consolidated Law on Income Tax (TUIR).
n October 9 2023 the September 29 MIMIT Decree was published in the Gazzetta Ufficiale, which makes the Register of Beneficial Owners effective.
Therefore, the 60 days for filing all the necessary information begin from that date and the deadline will expire on December 11th, the first available working day.
This Circular Letter illustrates the main elements of the legislation and the basic fulfilments.