In Italy, the limited liability company (S.r.l.) is one of the company forms most chosen by entrepreneurs. Its popularity is linked to a combination of advantages: management flexibility, asset autonomy, limited liability of members and relatively low initial costs. However, setting up an S.r.l. requires compliance with an articulated procedure, punctuated by a series of […]
Resignation by conclusive facts
Dear Customers, this month we delve into the subject of resignation by conclusive facts; an issue that has aroused lively interest and for which the Ministry of Labour has provided clarifications with a recent Circular, number 6 of 27.03.2025, regulating art. 19 of Law no. 203/2024. The Circular, in fact, summarises the main interventions of […]
New insurance obligation for companies: policy against catastrophic events
Dear Customers, We would like to remind you that by 31.03.2025, all Italian companies are obliged to take out compulsory insurance to cover damage caused by earthquakes, floods, overflows and landslides, as provided for by Law no. 213/2023. In order to support you in fulfilling this obligation, our firm has partnered with IACOVELLI ASSICURATORI, which […]
Rottamazione Quater: reopening and new opportunities to regularise tax debts
Deadline for adhesion: 30.04.2025 First instalment due date: 31.07.2025 Rottamazione Quater is a tax debt relief measure that allows taxpayers to regularise their outstanding tax debts with the tax authorities by taking advantage of a discount on penalties and interest. The Government has officially approved the reopening of the Rottamazione Quater offering a new opportunity […]
Budget Law 2025: planned changes for businesses, families and workers.
Law No. 207 of 30 December 2024 on the ‘State Budget for the Financial Year 2025 and the Multiannual Budget for the Three-Year Period 2025-2027’, in force since 1 January 2025, introduces several important innovations. We analyse the main interventions that affect businesses, families and workers. TAX INNOVATIONS FOR COMPANIES LIMIT FOR THE APPLICATION OF […]
Consultants For Business S.r.l. sponsor of the Bernina Ski Club
Studio Carone is pleased to announce that, through its service company Consultants For Business S.r.l., it is a sponsor for the 2024/2025 competitive season of the Ski Club A.S.D. Agonistica Bernina, a prestigious ski club in Valmalenco (SO) (agonisticabernina.it). Studio Carone wishes President Angelo Pedrolini, the coaches and all members of the administrative and sports […]
What Collegato Lavoro (Law No. 203/2024) provides for
With the publication in the Official Gazette of the Collegato Lavoro (Law No. 203/2024) from 12.01.2025 numerous novelties on employment contracts, management of employment relationships and their termination become operative. The novelties concern: -Resignation by conclusive facts, in the event of the employee’s unjustified absence from work, -The fixed-term contract, -The possibility of deferment of […]
The New Skills Fund 2024
The New Skills Fund 2024 represents an extraordinary opportunity for Italian companies that want to invest in the training of their employees. Born out of an initiative of the Italian Ministry of Labour, the Fund aims to support private employers and publicly-owned companies, thus incentivising the training and development of new skills for employees. The […]
The register of beneficial owners
The Decree of the Ministry of Enterprise and Made in Italy of 29 September 2023, published in the Official Gazette No. 236 of 9 October 2023, introduced the Register of beneficial owners as of 10 October 2023. The register of beneficial owners aims to combat money laundering and terrorist financing by identifying all natural persons […]
The credit licence for construction work
Decree Law no. 19 of 2.03.2024, converted with amendments by Law no. 56 of 29.04.2024, amended art. 27 of Legislative Decree no. 81/2008, introducing the credit licence at temporary or mobile construction sites. STAKEHOLDERS With effect from 01.10.2024, ‘enterprises and self-employed persons working at temporary or mobile construction sites referred to in Art. 89(1)(a), with […]