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Database of national-level policy measures

Eurofound's EU PolicyWatch collates information on the responses of government and social partners to the COVID-19 crisis, the war in Ukraine, rising inflation, as well as gathering examples of company practices aimed at mitigating the social and economic impacts.

Factsheet for measure IT-2023-1/3211 – measures in Italy

Tax measures for corporate welfare

Misure fiscali per il welfare aziendale

Country Italy , applies nationwide
Time period Temporary, 01 January 2023 – 31 December 2023
Context War in Ukraine, Cost of Living Crisis
Type Legislations or other statutory regulations
Category Promoting the economic, labour market and social recovery into a green future
– Increasing income in general
Author Alessandro Smilari (Fondazione Giacomo Brodolini)
Measure added 06 June 2023 (updated 19 June 2023)

Background information

The Labour Decree (D.L. n. 48/2023) increased the exemption limit for fringe benefits to €3,000 for employees with dependent children. This measure is a response to the need for additional support for families with children. The law regulates this provision through Art. 40 of the decree, which outlines the criteria and conditions of eligibility for the bonus.

Content of measure

The measure covers employees with children, including those born outside of recognised marriage, and adopted or foster children, who are fiscally dependent as per Art. 12 of the TUIR (Income Tax Consolidation Act). This benefit provides an increase in the fiscal and contributive exemption ceiling for goods and services provided by the employer, from a regular value of €258.23 to €3,000. Included within the €3,000 limit are sums issued or refunded for the payment of domestic utility bills for integrated water services, electricity, and natural gas. The employer must inform the unitary union representations, and the worker must declare their eligibility for the bonus and provide the tax code of their dependent children. For workers without dependent children, the exemption limit remains at €258.23. The benefit is set for the fiscal year 2023.

Use of measure

No data available

Target groups

Workers Businesses Citizens
Parents in employment
Single parents in employment
Does not apply to businesses Does not apply to citizens

Actors and funding

Actors Funding
National government
Trade unions
Employers' organisations
Company / Companies
National funds

Social partners

Social partners' role in designing the measure and form of involvement:

Trade unions Employers' organisations
Role Consulted Consulted
Form Any other form of consultation, institutionalised (as stable working groups or committees) or informal Any other form of consultation, institutionalised (as stable working groups or committees) or informal

Social partners' role in the implementation, monitoring and assessment phase:

  • Only trade unions
  • Main level of involvement: Unknown


We do not have the information on who participated in the designing of the measure. Regarding the implementation, trade unions play a critical role in the implementation of the measure as outlined in the Labour Decree. The law mandates that employers inform the unitary union representations about the enhanced bonus scheme.

Views and reactions

No data available


  • 10 May 2023: Fringe benefit: the limit up to 3,000 euros is back, but not for everyone (


Eurofound (2023), Tax measures for corporate welfare, measure IT-2023-1/3211 (measures in Italy), EU PolicyWatch, Dublin,


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Disclaimer: This information has not been subject to the full Eurofound evaluation, editorial and publication process.