![]() If the rental contract is not in the name of the company, the taxable amount will be equal to the difference between the annual rental amount and the contributions paid by the employee (if any). If the rental contract is in the name of the employer, and the rental is paid by the employer, the taxable amount is the difference between a figurative value called cadastral value (approximately equal to about 1/10 to 1/15 of the annual rental amount), increased by the utilities eventually reimbursed to the employee, and reduced by any contributions paid by the employee (if any). In principle, accommodations provided to an employee by an employer are a taxable benefit in Italy. ![]() ![]() Employer contributionsĮmployer contributions to insured medical benefits are also considered taxable income in certain cases. Moving expenses reimbursements (transportation of household goods, travelling expenses for employee and their family) are fully tax-free, if reimbursed by the employer upon submission of related receipts. It should be noted, however, that such beneficial treatment is recognised only for the first year of transfer. Relocation allowanceĪ relocation allowance is taxed at 50% of the amount, for a sum that cannot exceed EUR 1,549.37 for transfers within Italian territory, and EUR 4,648.11 for foreign transfers. If the employee does not receive any travel allowances, any expenses supported by receipts that are related to food, travel, and accommodation are not taxable in Italy.
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