New Self-Employment Income

The tax reform has redefined the criteria for determining self-employment income, introducing changes with a major impact on professionals. The legislative intervention was structured on three levels:
› Regulatory clarity – The new provisions codify already consolidated principles, reducing interpretative uncertainties.
› Anti-evasion measures – The margins for tax planning are tightened, with a greater inclusion of income components in the tax base.
› Rationalization of the system – The discipline becomes more organic and structured, introducing new principles such as that of all-inclusiveness .
This book provides an in-depth analysis of the new provisions, reviewing all the positive and negative components of income and finally addressing the tax neutrality of mergers between professionals , which allows for mergers, transfers and transformations to be carried out without incurring tax penalties, thus facilitating the reorganisation and growth of professional firms.
Through clear language and an operational approach, the author guides the reader in the analysis of the main innovations, offering practical tools to interpret and apply the legislation. Thanks to the updates guaranteed until November 30, 2025 , the volume ensures continuous support to follow the regulatory evolution. The guide not only allows to minimize the risks of errors and sanctions, but also represents a strategic tool to optimize tax planning, enhancing every opportunity offered by the reform.

NICHOLAS STRONG
Chartered accountant and auditor, publicist, member of the Tax Studies Commission of the Notary, member of the Commission of experts relating to ISA, participates in radio and television programs on tax information, teacher at the Anselmo Anselmi Foundation of the Notary.