Budget Law 2022 and Tax-Labour Decree: the main tax changes for enterprises
Written By
Partner
Italy
Based in Milan and a partner in our International Tax Group, I am currently leading the Italian tax practice and working alongside our talented tax consultants and lawyers to deliver tailored solutions to clients.
Partner
Italy
I am an international tax lawyer, focusing on tax disputes, with almost 30 years of experience working for multinational groups.
The Law 30 December 2021, no. 234 (so-called "Budget Law 2022"), which introduces various provisions to support the national economy with effect from 1 January 2022, was published in the Official Gazette of 31 December 2021.
In addition, Law 17 December 2021, no. 215, converting the Decree-Law of 21 October 2021, no. 146 (the so-called "Tax-Labour Decree"), which includes measures relating to income tax, tax collection, labour and social security, was published in the Official Gazette of 20 December 2021.
In the document we described the main changes for enterprises that were introduced by the Budget Law 2022 and the Tax-Labour Decree in the tax area.
