Employment
Hiring incentives and SIISL: new rules from 1 December 2026
Job posting requirements, SIISL position identifiers and UNIEMENS reporting for subsidised hires in Italy.
FC CONSULTING & MANAGEMENT
Insights
Analysis and updates for your business decisions.
Tax
Italy's Rottamazione-quinquies for local authority debts: applications from 16 October 2026
Participating authorities, eligible debts, deadlines and payment options for Italy's local-authority debt settlement.
Cooperatives
Worker cooperative patronage refunds in Italy: calculation, limits and documentation in 2026
How to determine the available pool, apply the 30% ceiling and document allocations for employee and self-employed members.
Cooperatives
Italian social cooperatives and 2026 MIMIT inspections: records, checks and an operational checklist
How to prepare for the inspection campaign: governance, mutuality, worker-members, financial statements and compliance records.
Tax
Italian DURF 2026: withholding taxes and foreign taxes in the 10% test
Italian Revenue Agency guidance on the 10% test, including bank-interest withholding taxes, foreign tax credits and qualifying payments.
Employment
Shared Law 104 leave: new INPS rules for employers and employees
The shared three-day limit, alternating use and recovery of undue payments under INPS Circular no. 100/2026.
Third Sector
Third Sector Entity inspections in 2026: new report templates and an operational checklist
What the new Ministry templates review, how inspections work and which records entities should prepare in advance.
Employment
Under-35 stabilisation incentive: 100% contribution relief until 31 December 2026
Requirements, amount and ESTA procedure for converting eligible fixed-term contracts into permanent employment in Italy.
Corporate
Business succession and generational transition: corporate control, holdings and shares
Corporate and tax strategies for planning generational transitions, preserving business control and organising the transfer of shareholdings.
Third Sector
Third Sector Entities in 2026: tax, accounting and compliance
Key developments for Italian Third Sector Entities, including taxation, RUNTS, accounting, financial statements and compliance.
Corporate
Share contributions in Italy: Article 177 TUIR and 2026 rules
An overview of the controlled realisation regime under Article 177 TUIR and its role in holding structures and corporate reorganisations.