Categories: Insights

14 Oct 2010

The stock option revenues shall not considered to be compensation

The Court of Milan, with the sentence of 23rd June 2010, confirmed its previous guideline of December 2005 stating that the variable compensation has not to be considered part of the so called “substantial salary” of employees, executives and freelancers. The revenues arising from stock option schemes are not subject to the ordinary tax rate but to the preferential tax regime of 12,5%.
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8 Jul 2026

Pay transparency: one month after its entry into force, two approaches are emerging in the market (The Platform, 8 July 2026 – Vittorio De Luca, Claudia Cerbone e Martina De Angeli)

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2 Jul 2026

Did you know…? As of 7 June 2026, Legislative Decree No. 96/2026 is fully in force

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2 Jul 2026

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2 Jul 2026

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1 Jul 2026

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25 Jun 2026

Pay Equity and Pay Transparency: What Will Change in Italy (People are People, 25 June 2026 – Claudia Cerbone e Martina De Angeli)

With Legislative Decree No. 96 of 7 May 2026, which entered into force on 7 June 2026, Italy transposed Directive (EU) 2023/970 on pay transparency, becoming one of…

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