{"id":5047,"date":"2024-11-04T22:28:33","date_gmt":"2024-11-04T21:28:33","guid":{"rendered":"https:\/\/dl-law.it\/?p=5047"},"modified":"2024-12-12T23:20:38","modified_gmt":"2024-12-12T22:20:38","slug":"pdr-2025-2027-rimane-il-regime-fiscale-agevolato","status":"publish","type":"post","link":"https:\/\/dl-law.it\/en\/pdr-2025-2027-rimane-il-regime-fiscale-agevolato\/","title":{"rendered":"PDR 2025 - 2027: THE FAVORABLE TAX REGIME REMAINS"},"content":{"rendered":"<p><strong>PDR 2025 - 2027: THE FAVORABLE TAX REGIME REMAINS <\/strong><\/p>\n<p>Article 67 of the Budget Bill confirms the continuation of the favorable taxation for bonuses provided by collective bargaining for the period 2025-2027. In line with what was established for the years 2023 and 2024, the favorable tax regime provides that productivity bonuses, paid based on collective agreements, are taxed at a rate of 5% in the three-year period 2025-2027.<\/p>\n<p>The characteristics of these bonuses remain unchanged: the benefit will continue to apply to variable amounts, which must be linked to increases in productivity, profitability, quality, efficiency, and innovation. Additionally, it is essential that these increases are measurable and verifiable for the favorable taxation to be applied. Therefore, even in the next three years, this tax measure will continue to incentivize the adoption of business policies aimed at improving productive performance and enhancing the results achieved through collective work.<\/p>","protected":false},"excerpt":{"rendered":"<p>PDR 2025 &#8211; 2027: RIMANE IL REGIME FISCALE AGEVOLATO L&#8217;articolo 67 del Disegno di Legge di Bilancio conferma la continuazione della tassazione agevolata per i premi previsti dalla contrattazione collettiva anche per il periodo 2025-2027. In linea con quanto stabilito per gli anni 2023 e 2024, il regime fiscale favorevole prevede che i premi di&#8230;<\/p>","protected":false},"author":4,"featured_media":5048,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-5047","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-newsletter"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>PDR 2025 - 2027: RIMANE IL REGIME FISCALE AGEVOLATO | DL-LAW<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dl-law.it\/en\/pdr-2025-2027-rimane-il-regime-fiscale-agevolato\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"PDR 2025 - 2027: RIMANE IL REGIME FISCALE AGEVOLATO | DL-LAW\" \/>\n<meta property=\"og:description\" content=\"PDR 2025 &#8211; 2027: RIMANE IL REGIME FISCALE AGEVOLATO L&#8217;articolo 67 del Disegno di Legge di Bilancio conferma la continuazione della tassazione agevolata per i premi previsti dalla contrattazione collettiva anche per il periodo 2025-2027. In linea con quanto stabilito per gli anni 2023 e 2024, il regime fiscale favorevole prevede che i premi di...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dl-law.it\/en\/pdr-2025-2027-rimane-il-regime-fiscale-agevolato\/\" \/>\n<meta property=\"og:site_name\" content=\"DL-LAW\" \/>\n<meta property=\"article:published_time\" content=\"2024-11-04T21:28:33+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-12-12T22:20:38+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/dl-law.it\/wp-content\/uploads\/2024\/12\/PDR-e1734038905621.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"589\" \/>\n\t<meta property=\"og:image:height\" content=\"413\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"Stefania Raviele\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Stefania Raviele\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/dl-law.it\\\/pdr-2025-2027-rimane-il-regime-fiscale-agevolato\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/dl-law.it\\\/pdr-2025-2027-rimane-il-regime-fiscale-agevolato\\\/\"},\"author\":{\"name\":\"Stefania Raviele\",\"@id\":\"https:\\\/\\\/dl-law.it\\\/en\\\/#\\\/schema\\\/person\\\/6de89774d1234893d687ff99166164c9\"},\"headline\":\"PDR 2025 &#8211; 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