Romania’s real estate market is entering a more demanding and disciplined phase. Legislative volatility, tighter financing conditions and increasingly explicit ESG expectations are not new phenomena in themselves, but their cumulative effect is reshaping how real estate projects are financed, developed and delivered. Investor confidence, always sensitive to regulatory predictability, now depends less on growth …
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Focus on: Employment in Italy
Any foreign employer willing to hire personnel in Italy is obliged to put in place several fulfilments that can be summarized as follows: registering with the Italian labour authorities (I.e., INAIL, INPS and Local employment office); submitting the mandatory telematic communication of hiring to the competent employment services (i.e. “centro per l’impiego”) before the start …
A Swiss resident corporation is subject to various taxes which are administered by different tax authorities. The Swiss Federal Tax Administration (SFTA) is responsible for VAT, withholding tax and stamp taxes. The cantonal tax authorities are responsible for corporate income tax and the OECD top-up tax. A tax audit is usually limited to one tax …
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