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Taxation of Long-Term Cash Bonuses under International Mobility: Clarifications from the Italian Tax Agency

April 10, 2025

With Ruling No. 81/2025, the Italian Tax Authorities have addressed a case of international taxation regarding the payment of a Long-Term Cash Bonus to an employee who had returned to Italy. The Authorities clarified that taxation must occur in the country where the work activity was effectively carried out during the vesting period, regardless of the beneficiary’s tax residence at the time of payment.

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Italy-Saudi Arabia Business Forum – Riyadh, 25-26 November

Along with Studio Tributario Deiure, the Med'Or Foundation took part in the Italy-Saudi Arabia Business Forum. We extend a special thanks to the Foundation and Dr. Massimo Khairallah for their ongoing dedication and support for our firm.

Studio Tributario Deiure at the Italy-Saudi Arabia Business Forum

Our firm had the honor of participating in the Italy-Saudi Arabia Business Forum, an event organized by the Ministry of Foreign Affairs and International Cooperation as well as the Italian Trade Agency, which took place in Riyadh on 25 and 26 November.

Institutional meetings EU – Lisbon and Brussels

The international journey of Studio Tributario Deiure continues to draw new paths for dialogue and collaboration.

Institutional meetings UAE – November 2025

November marked an important opportunity for Studio Tributario Deiure to strengthen its international relations in the United Arab Emirates through a series of institutional meetings, including visits to Dubai’s major Free Zones.

Studio Tributario Deiure with B&B Trends Group in the investment in Poly Pool S.p.A.

Studio Tributario Deiure assisted B&B Trends Group in the acquisition of a business unit from Poly Pool S.p.A., a Bergamo-based company operating in the electrical materials sector.

Extraordinary Operations – Tax updates from Legislative Decree 84/2025

Legislative Decree 84/2025 introduces significant provisions concerning the transfer of losses in extraordinary operations, setting out important changes to the limitations on tax loss carryforwards.

Roundtable – United Arab Emirates: business opportunities for italian companies

Studio Tributario Deiure with Decorluxe Group in the investment in Issco S.r.l.

Studio Tributario Deiure assisted Decorluxe Group in the acquisition of 100% of Issco S.r.l., a company active in surface finishing for packaging in the perfumery, cosmetics, and wine&spirits sectors.

Tax Credit 4.0: one week left before the deadline for submitting notification of ‘unreserved’ investments

Following the Ministerial Decree of 15 May 2025 and subsequent implementational decree of 16 June, the MIMIT (Ministry for Business and Made in Italy) has redefined the procedures granting access to the 4.0 tax credit relating to investments made in 2025 (or by June 2026, with a 20% partial payment by 31 December 2025). The new procedure entails the submission of three separate communications via the GSE platform: (1) preliminary communication (2) communication with partial payment (within 30 days of (1)) and finally (3) communication of completion.

Mid-year tax decree: new rules on payments, CFC and VAT

With its publication in the Official Journal on 17.06.2025, the decree law approved by the Council of Ministers on 12.06.2025 (no. 84/2025 – the “Decree” or “DL”) comes into effect. The Decree addresses various aspects of tax legislation, introducing amendments designed to simplify, correct, and coordinate recent changes introduced in recent months.
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Italy-Saudi Arabia Business Forum – Riyadh, 25-26 November

Studio Tributario Deiure at the Italy-Saudi Arabia Business Forum

Institutional meetings EU – Lisbon and Brussels

Institutional meetings UAE – November 2025

Studio Tributario Deiure with B&B Trends Group in the investment in Poly Pool S.p.A.

Extraordinary Operations – Tax updates from Legislative Decree 84/2025