IT’S NEVER TOO LATE
September. Stationery shops are stormed, parents photograph their children in front of the door with a backpack bigger than them, and six-year-olds discover that life, until then, had been a long recreation.
THE TERRITORY AND ITS MAP
Videoclips from a “typical” administrative office: electronic invoices arrive, they are born as XML files, they travel digital (and they could remain so forever, for the well-being of the trees) they are printed, stamped like in a black and white era movie, scanned, saved in PDF and sent to the accountant.
CONTRIBUTION OF SEVERANCE PAY AND AUTOMATIC ADHESION TO THE SUPPLEMENTARY PENSION SCHEME
From 1 July 2026, the new provisions on supplementary pension introduced by the 2026 Budget Law (Law no. 199/2025, art. 1, paragraphs 195-205), which amend Legislative Decree no. 252/2005, became operational.
THE MACHINE AND THE CARETAKER
In a city in southern China, in Guangdong, a hotel is preparing to open its doors without any human staff: at the reception there will be humanoid robots, luggage will go up to the rooms on silent wheels, dinner will come from a kitchen managed entirely by algorithms and interactions with other robots. No, it’s not Isaac Asimov and not even Robert A. Heinlein, it’s Reuters , and the news comes to us like a postcard sent from the future, but it’s about the present.
Salary Transparency after Legislative Decree No. 96/2026
Legislative Decree No. 96 of 7 May 2026, published in the Official Gazette No. 125 of 1 June 2026 and entered into force on 7 June 2026, implemented Directive (EU) 2023/970 in Italy, introducing an organic regulation on pay transparency and on the strengthening of the principle of equal pay between women and men for equal work or work of equal value.
The New European Company (EU INC)
On 18 March 2026, the European Commission presented the proposal for a Regulation COM(2026) 321 final, which establishes the EU Inc. (European Incorporated Company), a new form of limited liability company under European law.
The initiative, which is part of the project of the so-called ’28th corporate regime’, aims to offer entrepreneurs and businesses a harmonised regulatory framework that is an alternative — and not a substitute — to the national company forms of the 27 Member States.
Third Sector Entities: Documentary Checks on ETS
2026 represents a particularly important year for “Third Sector Entities” (basically, non-profit organizations), which will be faced with a more structured regulatory framework, both in terms of taxation and document controls.
The Performance Bonus regime for the two-year period 2026-2027
The 2026 Budget Law (Law no. 199/2025, art. 1, paragraphs 8-9) significantly strengthened the facilitated regime of performance bonuses by reducing the tax burden and raising the maximum tax limit, without, however, changing the structure introduced by the 2016 Stability Law (Law no. 208/2015, art. 1, paragraphs 182-191). Therefore, the prerequisites, access conditions and application methods already in force remain unchanged.
The Preferential Tax Regime with a 7% Substitute Tax
In recent years, Italy has introduced significant tax measures designed to attract citizens residing abroad interested in moving permanently to our country.
Among these, one of the most interesting concerns foreign pensioners, who are entitled to a particularly favorable tax regime: the so-called “7% Flat Tax.”
Videoconference Meetings of Corporate Bodies
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.