Italy: Compliance

As artificial intelligence becomes embedded in corporate decision-making and operations, companies face critical questions about governance, accountability, and control.

Il Decreto attuativo del D.L. n. 62/2026 introduce un esonero contributivo fino all'1% per le imprese certificate per la conciliazione famiglia-lavoro secondo la norma UNI/PdR 192:2026. Con risorse stanziate fino al 2028 e un limite massimo di 50.000 euro annui per azienda, il beneficio richiede una procedura telematica specifica presso l'INPS.

The European Commission's proposed EU Kids Act introduces sweeping new requirements for digital service providers, establishing a harmonised age threshold of 15 for social media access and mandating safety-by-design principles across online platforms. This comprehensive regulatory framework fundamentally reshapes how providers must verify ages, design interfaces, and protect minors in the digital space, with sanctions reaching up to 6% of worldwide annual turnover for non-compliance.

Recent reports from the Mediterranean have raised questions about whether Italian customs officials can require yachts to visit non-EU ports before recognizing renewed Temporary Admission periods, despite EU-wide customs rules that appear to permit simpler exit-and-return procedures. This analysis examines the legal framework governing Temporary Admission for non-EU yachts, the evidence requirements for proving departure from EU customs territory, and whether Italy's reported practices align with European U

Italy has implemented the EU's Empowering Consumers Directive, introducing strict new rules against greenwashing and misleading sustainability claims that will reshape how consumer products companies communicate environmental performance. The legislation expands prohibited commercial practices and establishes rigorous substantiation requirements for environmental claims, with significant penalties for non-compliance including fines up to EUR 10 million or 4% of annual turnover.

Italy's implementation of AIFMD II fundamentally reshapes the regulatory landscape for private credit funds lending into Italian markets. The reform introduces harmonized EU-wide rules for loan-originating AIFs while expanding Italy's domestic definition of credit funds, creating both streamlined cross-border access and new structural constraints. How will the 20% concentration limit on financial-sector borrowers affect real estate lending transactions, and what does this mean for fund design, leverage stra

On 17 November 2025, the European Commission published EU VAT Committee Working Paper No. 1118, regarding free-of-charge access to platforms in exchange for user data.

In modern professional football, the management of a sports club necessarily entails highly complex economic, contractual and regulatory dynamics. Transfer market transactions, relationships with agents and intermediaries...

Taken together, these developments will significantly change the Italian corporate compliance environment. On one side, compliance with international sanctions would become even more critical...