Newsletter | Tax 29/01/2025

The taxation of employee income has been the subject of some recent regulatory updates. Chiomenti's Professionals analyzed the main legislative changes introduced by the Budget Law 2025, the IRPEF-IRES Decree and Law No. 166/2024, which converted the Decree 131/24, while also delving into some recent practice clarifications provided by the Internal Revenue Service on fringe benefits and corporate welfare.