Covid-19

  • Law Decree Ristori – Measures in support of tourism operators, culture, exports and international fairs

    Article n. 5 of the “Decreto Ristori” provides for measures to support Italian tourism operators and the cultural sector, in particular: it increases, by 100 million euros, the fund to support the entertainment, cinema, and audio-visual sectors it increases, by a further 400 million euros, the fund to support operators in the tourism sector such […]

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  • Law Decree Ristori – New temporary layoffs, dismissal suspension and social security contribution exemption

    A further 6 weeks of temporary layoffs are provided. This provision applies from November 16, 2019 to January 31, 2021. The 6 weeks of temporary layoffs is free for companies which in the first half of 2020 had a reduction in revenues equal to or greater than 20% compared to the corresponding half of 2019, […]

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  • Law Decree Ristori – New indemnity for seasonal workers in tourism, thermal establishments and show business

    An indemnity of 1000 euros is recognized as per art. 15 of Law Decree 137/2020: to seasonal employees in the tourism sector and thermal establishments who have ceased involuntarily the employment relationship in the period between January 1, 2019, and the date of entry the present decree-law and who have worked for at least thirty […]

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  • Law Decree Ristori – New emergency income measures

    Families that had already benefited from the Emergency Income (so-called “Rem”) referred to in Article 23, paragraph 1, of Law Decree no. 104 of 14 August 2020, converted by Law no. 126 of 13 October 2020, shall be granted the same share also for November and December 2020. The Rem is also recognized, for November […]

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  • Law Decree Ristori – Rental tax credit and extended deadline for the submission of the 770 withholding tax model

    The Law Decree Ristori updates the provisions on the tax credit relating to rents for non-residential buildings. This is also due to the operators for the months of October, November and December 2020.  The tax credit related to the rental fee is equal to 60% of the monthly rental fee for buildings dedicated to the […]

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  • “August” Decree extended the suspension of payments

    With Law Decree no. 104 of August 14, 2020, approved on August 7, 2020, the Italian Government has implemented new measures aimed at supporting workers and businesses affected by the Covid-19 emergency. The new provision, with art. 97 regulates again the payments suspended in March, April and May by the Decree no. 34/2020 (articles no. […]

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  • European Corporate Legal Insights: in-depth analysis on limits to foreign investments

    The European Andersen team of Corporate Legal released the European Corporate Legal Insights on the restrictions on foreign investment in the Covid-19 crisis adopted by European countries. Some national governments have implemented measures to protect companies that have become exposed as markets and economies are weaker. For that reason, the European Commission pushes for increased […]

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  • New anti-Covid19 emergency regulations referring to contractual and insolvency matters

    With the recent report no. 56 dated 8 July 2020, the Supreme Court analyzed the impact that the anti-COVID19 emergency legislation has had on contractual relationships and in the context of business crises. With reference to the contractual world, the report highlights how the pandemic mainly affected the performance of contracts that provide mutual obligations. […]

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  • Extension until July 31, 2020, of the measures adopted by the Prime Ministerial Decree of June 11, 2020

    Considering the current situation, in which the spread of the virus by Covid-19 is limited but not completely eradicated, the Government decided to issue a new Prime Ministerial Decree on 14 July, 2020 to extend until 31 July, 2020, with certain amendments, the measures set out in the Prime Ministerial Decree of 11 June 2020 […]

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  • Italy and Switzerland achieve an agreement on smart working

    IPSOA Quotidiano publishes an in-depth analysis written by our professionals Francesco Marconi, partner and chartered accountant, and Alessandro Poli, partner and lawyer, on smart working adopted by cross-border commuters, employed in Switzerland, following the restrictions applied during the health emergency caused by Covid- 19. On June 19, Italy and Switzerland reached an agreement for the interpretation and extraordinary application […]

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  • Company’s capitalization, the tax credit introduced by the so-called “Decreto Rilancio”

    Article 26 of Decree n. 34/2020 (so-called “Decreto Rilancio“), entitled “medium-sized companies capital strengthening “, provides new measures to support the capitalization processes of SMEs. The Italian legislator, aware that the economic and productive structure of the country is mainly composed by SMEs, in order to let such companies reinforce their capital structure, weakened by the […]

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  • New government decree to unlock Italy

    A recent Decree of the Italian Government (No. 33/2020) has launched a new phase of easing of the emergency legislation (the so-called “lockdown“) which had been adopted due to the outbreak of COVID-19. New measures are aimed at gradually restoring freedom of movement and reopening of businesses. However, limits and conditions are established to keep […]

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  • Decree Rilancio, main measures

    Due to the actual situation of the Covid-19 pandemic, the Italian government has introduced a Law in order to support national healthcare, labor, social policies, and economy. The Law is composed of a high number of measures, that our professionals have summarised two separate documents: Measures to support labor and the economy. Financial Measures. The […]

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  • Phase 2 in Veneto Region

    With Regional Ordinance No 48 of 17 May 2020, the Veneto Region confirmed the specific measures to combat and contain the spread of the Covid-19 pandemic virus in the region. The Ordinance is adopted following Legislative Decree no. 19 of 25 March 2020, which, among other things, provides for the possibility for the regions, in […]

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  • Phase 2 in Lombardy Region

    With Regional Ordinance no. 547 dated May 17th, 2020, Lombardy region adopted specific urgent measures in order to hinder and restrain the spread of the Covid-19 pandemic in the Italian region which has been mostly affected by the spread of the virus. The document shows the intention of Lombardy to give high attention to the […]

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  • Phase 2 – Measures and Guidelines – DPCM May 17, 2020

    The Decree of the President of the Council of Ministers dated May 17, 2020 (DPCM) contains guidelines aimed at facilitating companies in the adoption of anti-contagion safety protocols. The urgent measures that the Government intends to adopt for the whole national territory, could be useful in the main sectors of commercial and economic activity. The […]

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  • Ordinance of the Lombardy italian Region: further preventive measures in the workplace

    The President of the Lombardy Region, Attilio Fontana, signed Regional Ordinance no. 546 last May 13.  This ordinance introduces safety measures in all workplaces in Lombardy (e.g. production activities, offices, shops, etc.). The measures will be effective from May 18 until May 31. Surely the most important measure introduced by the ordinance is that .the […]

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  • Tax bonus for the sanitization of workplaces

    Alessandro Poli, Associate Partner of Andersen in Italy, explains how to obtain the tax credit for the sanitization activities in an article published by IPSOA Quotidiano. The Legislative Decree so-called “Cura Italia” introduced the possibility to ask for a tax credit (50%) for the sanitizing expenses of the working premises and equipment up to a […]

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  • Supervision of the Auditors Statutory Board during COVID-19 emergency

    The Auditors Statutory Board must continue to carry out its function of monitoring according to the Law and to carry out the usual periodic checks. It must also verified if the requirements imposed by the various Prime Ministerial Decree are compliant. The current context in which the control bodies are operating is unusual: the restrictions […]

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  • News about suspension of payments

    Paragraph 1 of the new article 61, which also includes bookshop owners who are not included in publishing groups directly managed by them, has widened the range of taxpayers who can, without further conditions, benefit from the extension of the payments relating to – withholding taxes on income from employed and similar, social security and welfare contributions […]

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