Guidelines have been issued by the Italian Tax Authorities on certain tax exemptions that apply on fringe benefits. In particular, for 2024 only, if the value of goods and services, given to an employee, does not exceed EUR 1,000, then these benefits do not constitute taxable income. Above the mentioned threshold, ordinary tax rates apply. The Tax Authorities also clarified that the exemption threshold is increased to EUR 2,000 for employees who have children.

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Fuente: Baker McKenzie