Module 121 min2244 wordsFree — no account
Setting aside the yearly accrual and revaluing the fund
Dated official sources, and the contents this module links to · 1 section
Official sources
- Gazzetta Ufficiale — Italian Civil Code, art. 2120, consolidated text version 5 (lines 1-35 and 58-75) — verified on September 24, 2026
- Agenzia delle Entrate — Substitute tax on TFR revaluations, what it is, section on revaluing TFR (lines 104-111) — verified on September 24, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Fixed part of the revaluation rate — 1.5 %
gazzettaufficiale.it · 2026 rules - Share of the rise in the ISTAT index added to the rate — 75 %
gazzettaufficiale.it · 2026 rules
Contents linked from this module
This module links to no other content.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.