European Employment Insights – June 2025
European Andersen professionals from over 20 different jurisdictions have published the latest Employment Insights Newsletter, featuring key updates from the world of Employment Law. How artificial intelligence is reshaping the labour market Following the Andersen Europe Employment Summit in Lisbon, Magdalena Patryas, Partner at Andersen Poland, interviewed José Mota Soares, Managing Partner of Andersen […]
Read More »Omnibus Decree 2025: introduction of 5% VAT on art trade
With the approval of the Omnibus Decree dated 20 June 2025, which is now awaiting final approval by Parliament, the Italian government has implemented a significant tax measure for the art market, giving operational effect to the provisions already established in Legislative Decree No. 180/2024, in alignment with EU Directive 2022/542. Specifically, Art. 8 of […]
Read More »European M&A and PE market Q1 results
Data collected from Andersen’s European M&A professionals show solid deal growth, with increased interest in medium to large transactions and a strategic focus on digitization, sustainability, and industrial consolidation. The first quarter of 2025 confirms the robustness of the European mergers and acquisitions (M&A) and private equity (PE) market, despite a still complex macroeconomic environment. […]
Read More »Surface rights contracts on agricultural land – duration and registration
With the entry into force of the “Agriculture Decree” (Decree-Law No. 63/2024, converted into Law No. 101/2024), the legislator introduced an innovative framework that significantly impacts contracts for the establishment of surface rights on agricultural land intended for the installation of renewable energy plants. Specifically, Article 5, paragraph 2-bis, now provides for a statutory duration […]
Read More »New VAT tax representative rules: requirements and guarantees
The Italian Revenue Agency has introduced new operational provisions regarding the appointment of a tax representative for VAT purposes and for those who appointed a VAT representative in Italy and intend, through the assigned VAT position, carry out intra EU transactions (Provision no. 178713 of 14 April 2025 and no. 186368 of 17 April 2025) […]
Read More »Establishment of Surface Rights on Agricultural Land – 9% Registration Tax
In recent years, particularly with the growth of agrivoltaics, the establishment of surface rights on agricultural land has become a widespread and strategic practice. These agreements allow for the construction of photovoltaic systems while keeping the ownership of the land separate from that of the buildings erected on it. Despite its frequent use, this instrument […]
Read More »Budget Law 2025: what’s new and what changes
The 2025 Budget Law (Law No. 207/2024), published in the Official Gazette No. 305 of 31 December 2024, introduces significant developments across several key areas. Among others, the main legislative measures concern family-related matters, employment law, the business sector, taxation and, more broadly, individuals facing particular vulnerabilities. The budget package comes at a historical moment […]
Read More »Digital Nomad Visa in Italy
The Italian government has finally introduced the Digital Nomad Visa for Digital Nomads and Remote Workers who choose to come and live and work in Italy. Regulatory References With the Decree n. 79 of 29/02/2024, which came into force on 5 April 2024, the provision of the Law Decree n. 4/2022, adding the letter q-bis) […]
Read More »Employment Insights – November 2024
Andersen’s monthly Employment Insights newsletter provides a comprehensive overview of the latest developments in labor law, including case law updates, practical case analyses, and insights on collective agreements across various countries. This edition features contributions from experts in 18 European jurisdictions. In Italy, the team is led by Partner Uberto Percivalle, focusing on the most […]
Read More »Charging of electric vehicles and VAT
In its judgment C-60/23 (Digital Charging Solutions) of 17th October, 2024, the Court of Justice of the European Union once again ruled on the issue of the VAT treatment of electric vehicle charging operations. This case was previously dealt with in Case C-282/22 of 20th April, 2023. Judgment C-60/23: framing of the fact The […]
Read More »Reform about rationalization of indirect tax other than VAT
The Italian Government has recently introduced a reform about rationalization of indirect tax namely, gift and inheritance tax (imposta sulle successioni e donazioni), transfer tax (imposta di registro), duty stamp (imposta di bollo) and other indirect taxes other than VAT. This is Legislative Decree 139/2024, which came into force on October 3, 2024, although, as […]
Read More »M&A and PE European trends in Q3
Andersen’s European Corporate and M&A team has published a report analyzing the trends in the European mergers and acquisitions and private equity markets for the third quarter of 2024. Paola Pellegrini, director at Andersen Italy and head of the firm’s Debt Advisory division, released an interview on how companies are interacting with alternative financing. Inflation, […]
Read More »VAT on employee posting: what changes from January 1st, 2025
From January 1st, 2025, a significant amendment will take effect regarding VAT taxation on the posting of workers, to date considered outside the scope of this tax. Despite the fact this matter has been subject to several debates and interpretations. However, with the introduction of the “Salva infrazioni” Decree-Law, Italy aligns with the EU Court […]
Read More »IP, ICT and Data Insights – October 2024
The main European news With the “IP, ICT and Data Insights” newsletter, the professionals of the Andersen service line provide a detailed overview of the latest developments at European level in the field of personal data protection, cybersecurity and intellectual property, analysing the most relevant case studies and case law updates. An important privacy case […]
Read More »Employment Insights – September 2024
Through the monthly newsletter “Employment Insights“, Andersen provides an overview of the latest developments in labor law, including judicial updates, case studies, and collective agreements in various countries. This edition features contributions from experts in 21 European jurisdictions. Andersen’s European labor law department comprises highly qualified lawyers and accountants who continuously advise national and international […]
Read More »Employment Insights – August 2024
Through the monthly newsletter “Employment Insights“, Andersen provides an overview of the latest developments in labor law, including judicial updates, case studies, and collective agreements in various countries. This edition features contributions from experts in 20 European jurisdictions. Andersen’s European labor law department comprises highly qualified lawyers and accountants who continuously advise national and international […]
Read More »Italy Transposes the Sustainability Reporting Directive into domestic law
The Italian Council of Ministers on August 30, 2024, transposed into domestic law the Corporate Sustainability Reporting Directive (CSRD), n. 2464/2022/EU, on sustainability reporting, extending the obligation for non-financial reporting to Small and Medium Enterprises (SMEs). Specifically, the CSRD introduces the requirement for companies to report information on their impacts, risks, and opportunities related to […]
Read More »M&A and PE 2024 Q2 in Europe Results and Forecasts
The European team at Andersen, specializing in Corporate and M&A, has published the second in-depth analysis of the year, focusing on the performance of mergers, acquisitions, and private equity in Europe for the second quarter of 2024. In this edition, Francesco Marconi, a partner at Andersen Italy and head of the technology industry group, answered […]
Read More »Employment Insights – July 2024
Through the monthly newsletter “Employment Insights“, Andersen provides an overview of the latest developments in labor law, including judicial updates, case studies, and collective agreements in various countries. This edition features contributions from experts in 22 European jurisdictions. Andersen’s European labor law department comprises highly qualified lawyers and accountants who continuously advise national and international […]
Read More »ITR EMEA Tax Awards 2024: the Andersen firms in the final shortlist
The ITR Tax Awards are back, and once again, Andersen and its professionals have been included in the preliminary shortlist of the best EMEA firms for 2024. The international directory ITR monitors the tax landscape and has nominated Andersen in Italy as Firm of the Year in the Tax Advisory and Transfer Pricing categories. The […]
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