New laws and regulations
Digital nomads: new rules on residence permits
New rules have been enacted on the procedure and requirements for immigration permits for non-EU nationals, who perform highly skilled work remotely, that intend to work in Italy. These immigration permits are issued outside the quotas (i.e., the maximum number of permits available) set annually by the Italian Government. According to the new rules, non-EU self-employed and employed workers, who present a contract or binding job offer for work in Italy, will be able to obtain, after acquiring an entry visa, a one-year (renewable) residence permit, if they have (i) a minimum annual income of EUR 28,000 or more, (ii) valid health insurance, (iii) adequate housing, and (iv) at least six months of work performed abroad. In addition, family members of digital nomad will be eligible for a residence permit for family reasons.
Benefits: tax exemption threshold raised for fringe benefits
Guidelines have been issued by the Italian Tax Authorities on certain tax exemptions that apply on fringe benefits. In particular, for 2024 only, if the value of goods and services, given to an employee, does not exceed EUR 1,000, then these benefits do not constitute taxable income. Above the mentioned threshold, ordinary tax rates apply. The Tax Authorities also clarified that the exemption threshold is increased to EUR 2,000 for employees who have children.
Case law developments
Employer is liable for employee's injury even if the employee contributed to causing it
Where a work-related injury was caused by an employee's behavior, the employer continues to be liable if it is found that multiple anti-accident rules have also been violated, thus contributing to the event. In a recent ruling, the Italian Supreme Court ruled that the employer's failure to provide specific training, together with other violations of safety provisions, grounded the employer's liability for a fatal event.
Unlawful demotion: damage to health and professionalism must be compensated
In a recent ruling, the Supreme Court ruled that, when demotion is unlawfully put in place, an employee has a right to be compensated for damages that derive from the demotion they suffered. In fact, according to the Supreme Judges, the fact itself of being demoted is sufficient to cause damages to the employee's professional profile and health, since the employee is unable to properly exploit their working abilities, considered as a fundamental aspect for any human being, at the workplace.
