Contacts

With the Budget Law 2018 (Law 205/2017), the Italian legislator, continuing on the incentive path initiated with the introduction of significant tax and social contributions relief for entrepreneurs who activate corporate welfare plans through the stipulation and subsequent execution of union agreements of the 2nd level, has intervened in the field of Industry 4.0, again using the approach of tax incentives, allowing a bonus for the current year for the training of employees of high-tech companies.
In more detail, the Budget Law, in article 1 of the civil code 46 et seq., grants a tax credit, to the sum of 40% and within a maximum limit of € 300,000, to those companies that in 2018 incur costs (correction, investments) in training their employees on Industry 4.0 technologies.
In order to promote the technological alignment of Italy with the so-called “gig economies”