The tax advantages and benefits described below are valid in Italy.

Condition for accessing social security and tax benefits:

  • Contributions must be paid by the employer and/or employee to entities or funds with only welfare purposes in accordance with company contracts, agreements or regulations.

TAX AND CONTRIBUTION TREATMENT FOR THE COMPANY

REALIZATION MODE TAX TREATMENT
of the sums paid by the company		 CONTRIBUTIVE ONERI
on the sums paid by the company
Service fund Cost deductible from corporate income 10% for “Contribution of Solidarity”
Insurance policy Cost deductible from corporate income Ordinary contribution


TAX AND CONTRIBUTION TREATMENT FOR THE EMPLOYEE

REALIZATION MODE TAX TREATMENT
of the sums paid by the compandy		 CONTRIBUTIVE ONERI
on the sums paid by the company
Service fund Contributions paid by both the company and the employee in the annual limit of 3,615.19 euros do not contribute to income formation Exemption from ordinary contribution
Insurance policy The contributions paid by the company are considered taxable “REDDITO” (medical expenses are deductible from taxes to the extent of 19% for the excess part of the taxable amount of 129.11) Ordinary contribution