By Tommaso Fonti and Valeria Zega – Global Mobility Department
Eutekne – Italy’s leading professional publisher for lawyers and accountants – published in theJuly 2024 issue of magazine “La Consulenza del Lavoro,” the focus on “The Deductibility of Social Security Contributions from Employee Income Determined on a Conventional Basis” created by our professionals Tommaso Fonti and Valeria Zega of the Global Mobility Department.
The publication focuses on topic of great interest to Italian companies that send their personnel abroad and frequently have to apply the taxation regime of employee income based on conventional salaries.
However, the possibility of deducting social security and welfare contributions from employee income determined based on conventional salaries is debated and not easily resolved.
There are interpretative uncertainties, due to the absence of legislative interventions and unclear practical positions. This contribution explores the complexities and implications related to the deductibility of social security contributions from conventional income, providing an overview of the current positions of practice and doctrine, as well as jurisprudence.
Download the full article in Italian
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