Studio Filippini & Associati news
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...
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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...
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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...
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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...
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Videoconference Meetings of Corporate Bodies
In recent years, videoconferencing has ceased to be an occasional alternative, becoming a widely used method of working,...
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PROFESSIONAL LIABILITY OF THE ACCOUNTANT
The recent Supreme Court of Cassation orders Nos . 5635 and 5638 of March 12, 2026, have significantly...
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Smart Working and Workplace Safety: New Obligations and Penalties from April 7, 2026.
On April 7, 2026, Law No. 34 of March 11, 2026, known as the "Annual Law on Small...
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Cash Pooling in Business Groups: Opportunities, Regulations, and Critical Issues
Cash pooling, also known as a " centralized treasury contract ," is a centralized liquidity management tool that...
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Building Bonus 2026
The 2026 Budget Law (Law No. 199/2025) established the framework for construction tax breaks for expenses incurred during...
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New Irpef Brackets
The 2026 Budget Law no. 199/2025 significantly modified the rules governing personal income tax, modifying the structure of...
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Beneficial Owner – Registration in the Italian Company House Register
n October 9 2023 the September 29 MIMIT Decree was published in the Gazzetta Ufficiale, which makes the...
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