Welcome to the high-level summary of Covid-19 related actions by the Italian Government. The details and links below have been split between “Tax Filings Affected”, “Government Employee Wages Benefits Programs” and “Government Loan Programs”; and are extracts from the more detailed information available on the websites of the Italian Praxity Participant firms’ websites, links to which are available at the bottom of this page. Praxity Participant Firms in Italy are Mazars and Pirola Pennuto Zei & Associati
Tax Filing Affected
- There will be a postponement to June 30 of all tax obligations falling due in the period from March 8 to May 31, 2020. Including Esterometro, LIPE, Annual VAT return, etc.
- The government will allow deductibility of the donations to institutions supporting Covid-19 activities - A deduction from the gross tax equal to 30% within the limit of € 30 thousand is recognized to natural persons while full income deductibles are recognized to business income holders
- There will be an exemption from withholding tax for self-employed workers with revenues of less than € 400 thousand - The fees received until March 31, 2020 by subjects with revenues of less than €400 thousand are not subject to withholding tax upon presentation of a specific declaration by the earner. The earner will pay the amount of withholding tax by May 31st, 2020 or by installments up to a maximum of 5 monthly installments of the same amount starting from May 2020, without application of penalties and interest.
- There will be a suspension of terms of checks and verifications and tax proceedings - The following liquidation activities are expected to be suspended for the period March 8th – May 31st, 2020: assessment, collection, and litigation by the offices of the tax authorities and the terms for the response to petitions.
Decree-Law of 14 August 2020, n. 104, converted into the Law of 13 October 2020, n. 126 Decree Tax Matters includes:
- Depreciation of Tangible and Intangible Fixed Assets- The option was introduced not to carry out up to 100% of the annual amortization of the cost of tangible and intangible fixed assets.
- VAT Group - With a rule of authentic interpretation, the rules on operations have been modified carried out by the VAT Group and towards it.
- Tourism - The scope of application of the urgent measures envisaged for the tourism sector has been expanded
- Agricultural Activities - An authentic interpretation rule has been introduced regarding IMU (pursuant to and for the effects of Article 1, paragraph 23, of the Law of 27 July 2000, n. 212).
Government Employee Wages Benefits Programs
Italian Care Law Decree
- Layoffs for economic reasons are suspended for 60 days (from March 17th to May 16th 2020)
- Cassa Integrazione Guadagni Ordinaria (CIGO) [Ordinary Unemployment Benefit] - This fund available to assist in wages for a nine-week limit with the limit of 1/3 workable hours. A union consultation required to be considered for the fund.
Cassa Integrazione in Deroga CIGD [Derogating Layoffs]
- The fund is extended to the entire national territory, to all employees, of all production sectors. This fund has been extend to employers, including companies with 5 of fewer employees, who suspend or reduce their business following an epidemiological emergency, can resort to the layoffs earnings notwithstanding the new reason "COVID-19" for the maximum duration of 9 weeks. This possibility is also extended to companies that already in the process of receiving benefits from extraordinary layoffs.
Wage Integration Fund (FIS)
- Ordinarily this fund only applies to companies with employees over 15 but in the current situation the right has also been extend to companies to 5 to 15 employees. - There is also a require approval from the INPS. They have published guidance on qualified sectors. - The possibility of accessing the ordinary check with the causal "COVID-19 emergency" is also extended to employees employed by employers registered in the Wage Integration Fund (FIS) who employ on average more than 5 employees;
- Compensation of € 600 is recognized, on a monthly, non-taxable basis, for self-employed workers and VAT numbers. The compensation goes to an audience of almost 5 million people: professionals not enrolled in orders, artisans, traders, direct farmers, settlers and sharecroppers, seasonal workers from the tourism and spa establishments, show business workers, agricultural workers;
- Fondo per il reddito di ultima istanza - This is the “Fund of last resort” that was set up with a budget of € 300 million as a residual fund to cover all those excluded from the € 600 compensation, including professionals registered with the orders;
Support measures for honorary magistrates in service
- Support measures for a monthly economic contribution of € 600 for a maximum of three months and based on the actual period of suspension of activity. The contribution does not go to honorary public or private employee magistrates, even if in retirement, and cannot be combined with other contributions or indemnities, in any case, denominated, paid in accordance with the decree;
- Equalization to sickness is envisaged for the period spent in quarantine or in fiduciary domicile with active surveillance for Covid-19, for the private sector (for the public sector the equation had already been included in the Legislative Decree of 9 March 2020);
- In support of working parents, following the suspension of the school service, it is possible to take parental leave for children up to 12 years of age or with disabilities in situations of ascertained seriousness for 15 additional days at 50% of the remuneration treatment. Alternatively, a bonus will be awarded for the purchase of baby-sitting services within the limit of € 600, increased to € 1,000 for the staff of the National Health Service and Law enforcement agencies;
- A bonus of 100 Euro, to be weighted by the number of working days carried out at the workplace in March 2020, is recognized in favor of employees with a total yearly income not exceeding 40,000 Euro. The bonus shall not be included in the taxable base for direct taxes purposes and shall be paid automatically by the employer, starting with the remuneration for the month of April, and in any case within the terms provided for the adjustments. Withholding tax agents recover the incentive paid by offsetting through F24 payment form. See Mazars, Pirola Pennuto Zei & Associati (Article “Wage integration treatments”), and Italian government, website for more information.
Decreto Rilancio On 28 October 2020 Decree-Law no. 137/2020 (“Decreto Ristori”) was published in the Official Journal. It includes, inter alia, important measures on labour issues, which are explained below, and entered into force on the day subsequent to that on which it had been published in the Official Journal. In order to cope with the health emergency caused by a new increase of infections, pursuant to article 12, par. from 1 to 7 of “Decreto Ristori”, the period for the adoption of state-funded income support measures (cassa integrazione ordinaria, in deroga and assegno ordinario) related to COVID-19 emergency was extended for 6 weeks and may be adopted between 16 November 2020 and 31 January 2021. If state-funded income support measures were requested and authorised pursuant to Decree-Law no. 104/2020 for periods falling, including partly, after 15 November 2020, they will automatically be attributed to the 6-week period allowed by the decree under examination. This 6-week period is granted to the employers which have been fully authorised to utilise the 9- week period prescribed by “Decreto Agosto” and provided that such period has finished, as well as to the employers of the sectors involved in the restrictions introduced by the Decree of the President of the Council of Ministers of 24 October 2020 which ordered the closing or limiting of economic and production activities. The 6-week period of state-funded income-support measures is granted with no additional cost in the hands of the firms which suffered a reduction of the turnover of 20% or more or which started up a business after 1 January 2020; on the contrary, an additional contribution must be paid as follows:
- 9% of the aggregate salary which would have been paid to the worker for the working hours not worked during the suspension or reduction of the work activity, due by the employers which suffered a reduction of the turnover of less than 20%;
- 18% of the aggregate salary which would have been paid to the worker for the working hours not worked during the suspension or reduction of the work activity, due by the employers which suffered no reduction of the turnover.
In compliance with the provisions explained above, the deadline for filing the requests with INPS (Istituto Nazionale di Previdenza Sociale - Italian Social Security Institute), subject to forfeiture, is the end of the month subsequent to that in which the suspension or reduction of the work activity has started. However, for the first application, the deadline is the end of the month subsequent to the entry into force of “Decreto Ristori”, i.e. 30 November 2020. A self-declaration, pursuant to Presidential Decree no. 445/2000, regarding the reduction of turnover must be attached to the Request. Even if no mention is made in respect of the procedure, as prescribed in “Decreto Agosto”, it is necessary to give prior notification to the trade union organizations. The Decree confirmed that the payment may be directly made by INPS. For this purpose, the employer must send to the latter all information required for the payment or balance payment of the sum related to the income-support measure within the end of the month subsequent to that in which the period of application of the income-support measure falls or, if subsequent, within the term of thirty days from the adoption of the enactment related thereto. For the first application, the deadline hereof has been extended to the thirtieth day subsequent to the entry into force of the decree, if such date is subsequent to that mentioned above. Should such deadlines expire, the payment and costs related thereto will be borne by the employer which failed to comply with the deadline. Par. 7 prescribes that the expiry of the terms for sending the requests for income-support measures and the information required for payment or balance payment thereof which, according to ordinary regulations, fall between 1 and 10 September 2020, was 31 October 2020. Extension of the Prohibition to Dismiss The prohibition to dismiss, originally introduced by Decree “Cura Italia” and subsequently extended, has now been postponed to 31 January 2021. We remind that the decree refers to dismissals for financial and organization reasons. So, the prohibition to dismiss does not apply to the following cases:
- final cessation of the business and winding-up of the Company, without continuation of the business, including partially;
- change of contractor if the new contractor hires the employees of the former contractor, pursuant to the law and the Collective Bargaining Agreement;
- if corporate bargaining agreements are entered into with the national trade union organisations related to incentives to terminate the employment relationships solely in respect of the workers who have signed the above agreements.
Elements of the decree include:
- Exemption form payment of social security contributions for companies that do not require cash integration treatment
- Suspension of the terms for the payment of social security contributions ED assistance
Decree-Law no. 149 of 9 November 2020 Non-refundable Contribution The contribution referred to in article 1 of Decree-Law no. 137 of 28 October 2020 has been redetermined and a new contribution introduced. Eligible persons
- The entities with the ATECO codes listed in Annex 1 to Decree-Law no. 137 of 28 October 2020, as amended by this Decree;
- Economic operators identified by ATECO codes 561030 – ice cream parlors and confectioner’s shops, 561041 – itinerant retailers of ice cream and confectionery products, 563000 – bars and similar concerns, without kitchen, and 551000 - Hotels, resident for tax purposes or with principal place of business in Italy, characterized by a high degree of risk;
- Operators with principal place of business at shopping centers, and operators engaged in the industrial manufacture of foodstuffs and beverages, affected by the new restrictive measures introduced by Prime Minister Decree of 3 November 2020 (for these operators, the contribution is payable in 2021).
Available benefit The economic operators identified by ATECO codes 561030 – ice cream parlors and confectioner’s shops, 561041 – itinerant retailers of ice cream and confectionery products, 563000 – bars and similar concerns, without kitchen, and 551000 - Hotels, resident for tax purposes or having their principal place of business in Italy, characterized by a high degree of risk, shall be entitled to a nonrefundable contribution 50% higher than the amount specified in Annex 1. As regards the economic operators with principal place of business at shopping centers, and operators engaged in the industrial manufacture of foodstuffs and beverages, affected by the new restrictive measures introduced by Prime Minister Decree of 3 November 2020, the contribution is payable by the Revenue Agency subject to submission of the relevant application.
Important For the economic operators with principal place of business at shopping centers, and operators engaged in the industrial manufacture of foodstuffs and beverages, whose principal activity is one of the activities falling under the ATECO codes eligible, the contribution shall not exceed 30% of the non-refundable contribution referred to in article 1 of Decree no. 137 of 2020. For the economic operators whose principal activity does not fall within the eligible ATECO codes, the contribution (payable if the turnover and cash receipts of April 2020 were less than two thirds the turnover and cash receipts of April 2019) shall not exceed 30% of the value calculated on the basis of the data reported in the application and the criteria established by article 25(4), (5) and (6) of Decree-Law no. 34 of 2020 Non-refundable Grant for vatable operators engage in the economic sectors affected by the new restrictive measures introduced November 3.
Eligible Taxpayers Persons registered for VAT at 25 October 2020 who declare that they carry out as their principal activity one of the activities covered by the ATECO codes listed in Table 2, resident for tax purposes or with principal place of business in the Italian territory and characterized by a high degree of risk Available Benefit Non-refundable contribution determined in accordance with the rates set out by ATECO code. Tax Credit -Lease Payments for Non-residential Property and Business affected by the new restrictive measures introduced November 3. The period of application of the tax credit has been extended. The tax credit in connection with lease payments for non-residential property and the lease of businesses (introduced by article 8 of decree law no. 137 of 28 October 2020) shall be granted in respect of October, November and December 2020.
Cancellation of the Second IMU Instalment All Tax persons are eligible. In consideration of the impact of the COVID-19 emergency, the second IMU (municipal property tax) instalment for FY2020 on the properties and relevant appurtenances - located in Italian municipalities characterized by a high degree of risk - where the activities falling under certain ATECO Codes conducted, shall not be due, provided that the owners directly perform the activities carried out therein. Extended scope of the postponed deadline for the second payment on account for taxpayers subject to ISA. The 30 April 2021 extended deadline for the second (or single) installment of the payment on account of the tax liability for the fiscal year subsequent to that in progress at 31 December 2019 applies regardless of a decrease in turnover or cash receipts (referred to in article 98(2) of Decree Law no. 104/2020 – see our earlier notes). Any amounts already paid will not be refunded.
Suspension of Tax Payments Eligible taxpayers:
- Anyone who carries out the suspended activities (pursuant to article 1 of Prime Minister Decree of 3 November 2020) and is resident for tax purposes or has its registered office or principal place of business anywhere in Italy;
- Anyone who carries out restaurant activities and is resident for tax purposes or has its registered office or principal place of business in the areas of the Italian territory characterized by a high degree of risk;
- Anyone who carries out the activities listed in Table 2 above, or hotel, travel agent or tour operator activities, and is resident for tax purposes or has its registered office or principal place of business in the areas of the Italian territory characterized by a high degree of risk. Available benefit
The following payments falling due in November 2020 have been suspended:
- Withholding taxes – referred to in articles 23 and24 of Presidential Decree no. 600 of 29 September 1973 – and regional and municipal surcharges which the above persons levy in a capacity as withholding agents;
- VAT payments.
Any amounts already paid will not be refunded.
The suspended payment shall be made, without penalties and interest, in a single amount by 16 March 2021, or in up to four monthly equal instalments starting from 16 March 2021. Italian 2021 Finance Act (Law no. 178 of 30 December 2020)
- Application to INPS (Italian social security authority) by the end of the month subsequent to that in which business activities have been suspended or reduced
- For direct payment by INPS: send the necessary information by the end of the month subsequent to the one in respect of which the income support benefits have been applied for
- Those companies which applied for the exemption from social security contributions pursuant to Decreto Ristori may waive the exemption and request income-support benefits No payment of additional contributions
- Between 1/1/2021 and 31/3/2021 for CIGO
- Between 1/1/2021 and 30/6/2021 for assegno ordinario and CIGD
CIGS for termination of business activities
- Extended to FYs 2021-2022
- For a maximum of 12 months
- Prior agreement with the Labour Ministry
Exemption from Social Security Contributions
- For companies which have not applied for income-support benefits
- Within the limit of the number of hours in May and June 2020
covered by income-support benefits
- For a maximum of 8 weeks until 31/3/2021
No Dismissal for Economic Reasons Until 3/31/2021, except in the following cases:
- Change of contractor and expected re-hiring
- Trade Union Agreement Additional measure in support of worker and businesses
- Extensions and renewals of fixed-term employment contracts without justification until 31/3/2021
- Absence from work of «fragile» workers until 28/2/2021 is treated as hospitalization
- Extension of paternity leave: 10 days for 2021
Decreto Sostegni Decree Law no. 41 of 22 March 2021 “Urgent measures supporting companies and economic operators on labour, health and local services, in connection with the COVID-19 emergency” Decree Law no. 41/2021 (“Decreto Sostegni”) was published in the Official Journal no. 70 of 22 March 2021, including urgent measures supporting companies and economic operators on labour, health and local services, in connection with the COVID-19 emergency, and entered into force on 23 March 2021. We provide below the first information available on labour measures, but we reserve the right to provide further information including after the issue of clarifications by the competent entities. Article 8 - Provisions on state-funded income support measures Employers which suspend or reduce the work activity as a result of the COVID-19 emergency may apply for COVID-19-related state-funded income support measures cassa integrazione guadagni (CIGO) up to 13 weeks, to be used between 1 April 2021 and 30 June 2021. Employers adopting such measure are not required to pay any additional contribution. Assegno ordinario (FIS) and cassa integrazione salariale in deroga (CIGD) may be adopted up to 28 weeks and used between 1 April 2021 and 31 December 2021. No change was made to the term for filing the requests, i.e. within the end of the month subsequent to that in which the suspension or reduction of the work activity has started. For the adoption of the above measures in April, the request must be filed within the end of May. If the measures are directly paid by INPS, the term within which the employer must send all required information for the payment or balance payment of the income-support measure is the end of the month subsequent to that in which the measure is used or, if later, within thirty days from the adoption of the measure. For the first time of adoption of the measures, the deadline is extended to the thirtieth day subsequent to the date of entry into force of the decree. The Decree Law confirmed the previous provision and prescribes that at the expiry of the deadline, the payment of the income-support measure and the related costs will be borne by the employer which has failed to comply with such deadline. With the aim of speeding up the procedure to approve the requests and the related payments, the information required for the calculation and direct payment of the income-support measures by INPS or balance payment thereof must be sent by using the new electronic system named “UniEmens-Cig” which, accordingly, replaces the old SR41 form, starting from April 2021. With reference to the procedures to pay the income-support measures connected with the COVID19 emergency include direct payment by INPS and advance payment by the employer. The latter applies also in respect of Cassa Integrazione in Deroga. Article 8 - Prohibition to dismiss Income-support programs include the prohibition to dismiss, which applies as explained below. ▪ “Short extension”, until 30 June 2021, for all companies, regardless of the number of employees and sectors of business. ▪ “Long extension”, until 31 October 2021, solely for employers which can benefit from income support measures FIS, CIGD and cassa integrazione agricola. The extension of the term of prohibition to dismiss for further 28 weeks for companies not adopting Cassa Integrazione Ordinaria is allowed, regardless of whether or not such companies have actually applied for the measures. Starting from 1 November 2021 such companies may dismiss for financial reasons, provided that they are not benefitting from the income-support measures, which are available until 31 December 2021. The three derogations from the prohibition to dismiss have been confirmed: (i) definitive cessation of business; (ii) bargaining agreement on termination incentive; (iii) bankruptcy without provisional conduct of business. Article 15 - Measures supporting fragile workers Until 30 June 2021, the absence from work of fragile public and private employees is considered equivalent to hospitalization, unless the workers can carry out their work from home, including in a different equivalent capacity, as defined by the collective labour agreements in force, or in the form of training courses. The employees eligible for the above measures are: 1. officially certified severely disabled workers (article 3(3) of Law no. 104/1992); 2. officially certified immunocompromised, cancer patients who have undergone the relevant lifesaving therapies. The absence of the above employees is not taken into consideration for the purposes of the grace period. Article 17 - Provisions on the extension or renewal of fixed-term contracts The derogation from the obligation to specify a reason on fixed-term contracts is confirmed throughout 2021, in order to simplify the renewal of expiring contracts and enable the employers to hire seasonal staff and extend the term of contracts in view of the summer. Employers may renew and extend fixed-term contracts, for maximum 12 months and only once, without specifying the reasons originally stated, without prejudice to the maximum term of 24 months. The Decree specified that the foregoing is without prejudice to renewals and extensions already occurred. Although we reserve the right to provide further information pending the clarifications to be issued by the Ministry of Labour, we deem that starting from the entry into force of Decreto Sostegni the employers which have previously benefitted from COVID-related extensions and renewals may benefit from the derogation from the obligation to specify the reason in contracts. The maximum term of 24 months is however confirmed, since it does not fall within the scope of the derogation. Decreto Sostegni Bis (Decree No. 3 of 25 May 2021) Subject to execution of a corporate agreement to reduce the working hours of the staff on payroll at 26 May 2021 with a view to maintaining employment levels Average reduction of working hours not exceeding 80% of regular daily, weekly or monthly working hours of the workers affected by the collective agreement Aggregate reduction of each employee’s working hours not exceeding 90% in the period covered by the agreement Uncapped income-support benefits to employees corresponding to 70% of aggregate remuneration. Income- Support Benefits Pursuant to Ordinary Rules (as of July 1 2021): Exemption from additional social security contributions until 31/12/2021 Prohibition to dismiss for organizational reasons except in the event of:
- Change of contractor, where the same staff is expected to be hired back
- Company winding-up and cessation of business
- Trade union agreement
- Definitive cessation of business
Income – Support Benefits in connection with a business crisis (Decreto Genova)
- Possible six-month extension until 31 December 2021
- For strategically significant companies which met with particular difficulties during the cessation process
- Subject to new agreement with the Ministry of Labour Expansion Agreements Lower minimum headcount to 100
Government Loan and Support Programs
- Credit transformation for prepaid taxes following the assignment of difficult to pay loans - For the companies that by December 31, 2020 transfer pecuniary claims of debtors for consideration default of 90 days, the transformation of prepaid tax credits relate to tax losses and ACE not yet used.
- A tax credit of 50% of the expenses utilized for sanitation in the workplace, within the limit of € 20 thousand for each beneficiary.
March rental of shop buildings
- A tax credit of 60% of the amount of the rent, relating to the month of March 2020, of properties included in the cadastral category C / 1.
Suspension of payments and settlements
- Mortgages and Loan Payment Postponement: - For small and medium enterprises, postponement of the deadlines for mortgages and loans are available. In support of SMEs, the suspension is expected until September 30th, 2020 for the payment of installments of mortgages or loans falling due before said date.
- For subjects with revenues of less than €2 million - Payment terms expiring in the period March 8th – March 31st 2020 can be deferred to May 31st 2020 in a single installment or in 5 equal monthly installments starting from May, without adding interests and penalties. - For subjects with activity codes identified by the R.M. n. 12 / E 2020, independently from the volume of revenues - The deferment of VAT payment terms from March 2020 to May 31, 2020 can be made a single payment or in 5 equal monthly installments starting from May, without adding interest and penalties.
Contributions and withholding taxes (Payments due from 8 March -31 March):
- For subjects with revenues of less than €2 million - Deferment of payment terms expiring in the period 8 March - 31 March 2020 to 31 May 2020 in a single installment or in 5 equal monthly installments starting from May, without adding interests and penalties.
- For subjects with activity codes identified by the R.M. n. 12 / E 2020, independently from the volume of revenues - Deferral of payment terms of withholding taxes, social security and insurance contributions due from April 30th, 2020 to May 31st, 2020 in a single solution or in 5 monthly installments of the same amount a starting from May, without adding interest and penalties.
Contributions and withholding taxes (Payments due from April and May)
- For parties with revenues/fees NOT exceeding 50 million euros: decrease in revenues or fees of at least 33% in March 2020 compared with March 2019 and in April 2020 compared with April of the previous year.
- For parties with revenues/fees exceeding 50 million euros: decrease in turnover or fees of at least 50% in March 2020 compared with March 2019 and in April 2020 compared with April of the previous year.
- In any case, payments shall be suspended for taxpayers who have undertaken the business, trade or profession after 31 March 2019
- The deferred amount can be paid without penalties and interest in two alternative ways: payment in one instalment by 30 June 2020 or monthly instalments of equal amount from June 2020 with a maximum of 5 instalments
Provinces of Lodi, Cremona, Bergamo and Piacenza:
- The suspension of taxes and contributions applies to all companies regardless of the volume of revenues and to professionals who have their headquarters or domicile in the Provinces of Bergamo, Cremona, Lodi and Piacenza. The deadline for the payment is established on May 31, 2020 in a single solution or in 5 installments monthly without penalties and interest.
Tax Payment Order:
- Payments expiring in the period from March 8th to May 31st, 2020, deriving from payment orders can be made a single payment by June 2020.
- Tax credit for the purchase of protective equipment in the workplace (art. 30) - The decree extends the types of expenses allowed to the tax credit granted for the costs of sanitation of environments and work tools referred to in Article 64 of Decree-Law no. 18 of 2020, for business, trades or professions, including those related to the purchase of personal protective equipment, masks and glasses. The tax credit is granted, up to a maximum of € 20,000 for each beneficiary, at the rate of 50% of the expenses incurred in the fiscal year 2020. The maximum expenditure limit for the measure is € 50 million for the year 2020.
- Temporary liquidity support measures for companies (Article 1) - SACE S.p.A. (part of the ‘Cassa Depositi e Prestiti’ group) may provide guarantees in favour of banks and other entities authorised to exercise credit in Italy in relation to loans of any kind granted to medium and large enterprises, but also to SMEs including the self-employed. - The aforementioned guarantees may be issued against loans disbursed by 31 December 2020 under the following conditions: - a) loans with a duration of no more than 6 years, with the possibility of having up to 24 months of preamortisation; - b) the impossibility of distributing dividends by the beneficiary company, as well as by any other company resident in Italy that is part of the same group to which the former belongs, during 2020; - (c) agreements with the trade unions for the management of employment levels; - (d) the funds must be used to support personnel costs, investments or working capital related to productive activities located in Italy, as documented and certified by the legal representative of the beneficiary company; - e) on 31 December 2019, the beneficiary company was not included in the category of companies in difficulty (within the meaning of EU Regulation No. 651/2014 of 17 June 2014) and on 29 February 2020 it was not included among the non-performing exposures in the banking system.
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Further Covid-19 advice
The information contained herein on Covid-19 government measures within the G8, consists solely of information that can be found on the websites of one or more Praxity Participant firms, and has not been written, modified or verified by Praxity, it’s staff, officers or directors.