Work-life balance: the new contribution exemption comes into forceSeptember 29, 2026-The implementing decree of the May Day Decree defines the requirements, amounts, and procedures for companies to access the social security contribution exemption for work-life balance.
New developments regarding corporate welfare family members and taxation of fringe benefit carsSeptember 24, 2026-Legislative Decree No. 148/2026 (the “Omnibus” Decree) reinstates the broader scope of corporate welfare beneficiaries and sets new calculation criteria for the taxation of mixed-use company cars. Here is an overview of the key regulatory updates and their practical tax implications for businesses and employees.