Italy follows the example of other European countries and introduces a uniform child benefit (assegno unico per i figli) for dependent children, which is comparable to the child benefit in Germany. Therefore, from 1 July 2021, Italy will introduce, on a transitional basis for six months, a single monthly "bridging child allowance", the beneficiaries of which will be families currently excluded from the family allowance, including the self-employed or low-income earners (family income up to EUR 50,000). The monthly amount paid ranges from EUR 30 to EUR 167.50 for each child, depending on income; from the third child onwards, there is a 30% increase. For children with disabilities, the monthly amount is increased by EUR 50. Thereafter, a general extension of the uniform child benefit is planned from January 2022, in connection with a tax reform regarding the currently applicable tax deductions and bonuses.
The introduction of the single child benefit will have a significant impact on some families, as it will lead to the exclusion or reduction of family benefits granted by another EU Member State to family members residing in Italy, in case of cumulation, due to the priority rules provided for in EC Regulation 883/2004.