EN news Archivi - Studio Filippini e Associati

The New European Company (EU INC)

08/07/202607/07/2026 by Redazione_GdS

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

23/06/2026 by Redazione_GdS

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

09/06/2026 by Redazione_GdS

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

26/05/2026 by Redazione_GdS

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

12/05/2026 by Redazione_GdS

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.

PROFESSIONAL LIABILITY OF THE ACCOUNTANT

28/04/2026 by Redazione_GdS

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.

New Irpef Brackets

03/03/2026 by Redazione_GdS

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).