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Tax updates, deep-dives on cross-border workers and aviation personnel, third sector and business management. Practical ideas from the firm, in plain language.

Tax·October 26, 2026

Taxation of the Swiss Third Pillar b in Italy: Rules, Withdrawals and the Latest Tax Authority Ruling

The withdrawal of a Swiss third-pillar 3b arrangement by a taxpayer residing in Italy may have significant tax implications, which differ from those applicable to mandatory pension schemes and pillar 3a. The key considerations include the taxation of investment returns, withdrawals resulting in a loss, and tax reporting obligations, in light of the Italian Revenue Agency ruling cited in the article.

5 min read

Tax·October 21, 2026

Double Taxation of the Swiss Second Pillar for Italian Tax Residents: What Is Happening and How to Protect Yourself

The lump-sum payment of Swiss second-pillar pension assets (BVG/LPP) to individuals who are tax-resident in Italy risks being taxed twice, following a new approach adopted by the Swiss authorities regarding refunds of withholding tax. While judicial decisions are expected in 2027, the Mutual Agreement Procedure between Italy and Switzerland and refund applications may offer potential avenues of protection for affected taxpayers.

5 min read

Tax·October 20, 2026

Taxation of International Flight Crew: How It Works and Where Taxes Are Paid

The taxation of flight crew engaged in international air traffic is subject to specific rules designed to prevent double taxation between countries. To avoid double taxation, the criteria set out in international tax treaties and the OECD Model Tax Convention must be applied.

5 min read

Tax·October 20, 2026

A Guide to Tax Compliance for Individuals in Italy: Obligations, Deadlines and Recent Changes

Managing tax compliance for individuals in Italy means understanding which income must be declared, including assets and investments held abroad, when tax returns must be filed and which taxes must be paid. The basic principle of the Italian tax system is straightforward: individuals who are tax-resident in Italy must declare all their income, regardless of where it is earned worldwide (the principle of worldwide taxation), whereas non-residents are taxed only on income sourced in Italy. This practical guide explains the key rules for navigating taxes, foreign asset reporting requirements, tax relief schemes and payment procedures.

5 min read

Tax·September 28, 2026

Social Security and Cross-Border Workers in Europe: How Social Security Coverage Works

Working across two or more European countries involves specific rules regarding social security and pension contributions. From determining the country in which contributions must be paid to understanding the A1, S1 and U1 forms, knowing the applicable rules is essential to protecting your rights and avoiding contribution-related issues.

4 min read

Tax·September 22, 2026

Cross-Border Workers Between Italy and Switzerland: How the Swiss Pension System Works, from the AVS, LPP and the Third Pillar

For people who live in Italy and work in Switzerland, pension provision involves more than just the contributions deducted from their payslips. Over the course of their working lives, several systems may come into play: the AVS, occupational pension provision under the LPP, the third pillar and, where contributions have also been paid in Italy, the Italian National Social Security Institute (INPS).

4 min read

Tax·September 21, 2026

Transnational Workers: How to Prepare for Your Pension Application

Anyone who has worked in multiple countries during their career should pay particular attention to their pension record. As retirement approaches, it is not enough to know the contributions paid in Italy; it is also necessary to reconstruct the periods of employment and insurance completed abroad and ensure that they have been correctly recorded by the relevant pension institutions.

5 min read

Tax·September 14, 2026

How to Avoid Tax Assessments: From Proper Management to Tax Dispute Prevention

A tax assessment should not be dealt with only once it arrives. Proper accounting and tax management makes it possible to identify potential risks in advance, correct any anomalies, and build documentation capable of supporting the company's decisions.

4 min read

Tax·December 13, 2022

Conventional Remuneration (Article 51(8-bis) of the Italian Income Tax Code – TUIR)

Requirements, calculation of the 183-day period and deductibility of social security contributions for individuals working abroad while retaining their tax residence in Italy.

3 min read

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