WELFARE IN ACTION: REGULATIONS, SOLUTIONS, AND OPERATIONAL BENEFITS

Tax and compliance aspects of corporate welfare in Italy: performance bonus conversion, fringe benefits and deductibility

The update examines the Italian tax regime governing corporate welfare schemes under Articles 49 and 51 of the TUIR. It focuses on performance bonus conversion, eligibility thresholds, fringe benefits and corporate tax deductibility.

Welfare in action: regulations, solutions, and operational benefits

Author

IPG, Marco Palestro, Tommaso Perri

Activity area

Tax Law

IPG Journal

24/02/2026

"Decreto Bollette 2026" - Structural Innovations In The Energy Sector

The update analyses the key innovations introduced by the Decreto Bollette 2026, focusing on grid connections, incentive schemes and sector taxation. The new provisions impact industrial planning, cash-flow visibility and investment strategies in the energy market. "Decreto Bollette 2026" – Structural Innovations in the Energy Sector

09/02/2026

231: VIOLATIONS OF EUROPEAN RESTRICTIVE MEASURES INTRODUCED

231: violations of european restrictive measures introduced

04/02/2026

Update on Labor and Social Security - January 2026

IPG Journal