Mediation allowance, tax benefits and tax credit
All minimum amounts shown in the following tables for the reference brackets are mandatory under the Paragraph 4 of Article 31 of DM 150/23 .
A. Expenses for holding the first mediation meeting.
Each party is required to pay an amount by way of indemnity including the start-up costs and the mediation costs for the conduct of the first meeting, in addition to out-of-pocket expenses.
These amounts are due from each party at the time of submission of the mediation application and at the time of joining, respectively.
Initiation fees are payable by each Requesting Party and each Respondent; mediation fees are paid by interest centers.
The request for mediation can only be registered following the payment of the costs due by the Applicant Party. Membership is deemed to have been completed only upon payment of the costs due by the Convened Party.
These amounts are due from each party at the time of submission of the mediation application and at the time of joining, respectively.
Initiation fees are payable by each Requesting Party and each Respondent; mediation fees are paid by interest centers.
The request for mediation can only be registered following the payment of the costs due by the Applicant Party. Membership is deemed to have been completed only upon payment of the costs due by the Convened Party.
Out-of-pocket expenses:
Out-of-pocket expenses are due for the convocation service by postal service, for the digital signature of the minutes and for the issue of copies of documents.
Service for sending invitations by postal service (the sending of registered letters is not guaranteed 1):
Digital signature service for signing minutes and agreements through special platform:
Copy issuing service
Conciliation at the first meeting, failure to reconcile and renunciation
When the first meeting ends without conciliation and the proceedings do not continue with subsequent meetings, no other amount is due in addition to what has already been paid for the first meeting.
In the event of conciliation at the first mediation meeting, the Parties are required to pay the additional mediation costs referred to in Table B, in addition to the 10% increase.
The waiver of one or both Parties to the mediation procedure, even before the first meeting has taken place, does not give rise to the reimbursement of the indemnities paid. In the event of non-payment of the start-up and first meeting fees, the application is considered waived without the right to reimbursement of the amount already paid.
Service for sending invitations by postal service (the sending of registered letters is not guaranteed 1):
- Free of charge for summonses by pec provided by the Claimant Party;
- € 10+VAT for the service of sending each national registered A/R letter;
- € 15+VAT for the service of sending each international registered letter R/R.
Digital signature service for signing minutes and agreements through special platform:
- € 2+Iva for each signature and preservation of the minutes in accordance with CAD.
Copy issuing service
- € 5+VAT for each document.
Conciliation at the first meeting, failure to reconcile and renunciation
When the first meeting ends without conciliation and the proceedings do not continue with subsequent meetings, no other amount is due in addition to what has already been paid for the first meeting.
In the event of conciliation at the first mediation meeting, the Parties are required to pay the additional mediation costs referred to in Table B, in addition to the 10% increase.
The waiver of one or both Parties to the mediation procedure, even before the first meeting has taken place, does not give rise to the reimbursement of the indemnities paid. In the event of non-payment of the start-up and first meeting fees, the application is considered waived without the right to reimbursement of the amount already paid.
B. Conduct of subsequent meetings and agreement at the first meeting
For the conduct of meetings after the first one, the Mediator and the Parties will agree during the first meeting on the additional mediation fees due between the minimums and maximums in Table B based on the value of the dispute, the experience of the mediator, the complexity of the dispute and the number of parties, and the foreseeable number of meetings.
Mediation fees for each meeting
For mediations with the value of the dispute exceeding € 50,000 and indeterminable, the Parties and the Mediator may agree to pay a minimum amount of € 200 + VAT per party for the conduct of each meeting following the first lasting up to two hours, as an advance payment of the mediation costs agreed between minimum and maximum referred to in Table B. In the event of an agreement, the Parties will have to pay the remainder of the mediation fees due, in addition to the increases for the agreement itself. In the event of failure to reach an agreement, the Parties will have nothing to do in addition to the mediation costs already paid for the conduct of the meetings.
Following the consent to the holding of the mediation meetings subsequent to the first, the Parties undertake to pay the mediation fees in Table B even in the event of waiver or abandonment of the procedure. The Parties are jointly and severally obliged to pay ADR Center the additional mediation costs due.
Following the consent to the holding of the mediation meetings subsequent to the first, the Parties undertake to pay the mediation fees in Table B even in the event of waiver or abandonment of the procedure. The Parties are jointly and severally obliged to pay ADR Center the additional mediation costs due.
C. Surcharges in case of agreement
In the event of an agreement, the mediation fees shown in Table B are subject to the following increases to be paid at the conclusion of the procedure for the delivery of the final mediation report:
- 10% in case of conciliation at the first meeting on the amounts due;
- 25% in case of conciliation in meetings after the first one on the amounts calculated according to the table;
- 20% in the presence of at least one of the following criteria: experience of the mediator appointed on the concordance of the Parties, complexity of the issues involved in the procedure, commitment required of the mediator also assessable, but not exclusively, by the number of meetings held.
D. Determination of the value of the dispute
Pursuant to art. 29 of Ministerial Decree no. 150/23, the value of the dispute is indicated in the request for mediation in accordance with the criteria set out in Articles 10 to 15 of the Code of Civil Procedure. When such an indication is not possible, the application indicates the reasons that make its value indeterminable.
The Act of Accession introducing a further application shall indicate its value. When the application or the deed of adhesion does not contain information on the value of the dispute, or the parties do not agree on its value, or the aforementioned criteria have been incorrectly applied, the value of the dispute is determined by ADR Center with a document communicated to the parties.
The value of the dispute may be redetermined by the body on the recommendation of the parties or on the recommendation of the mediator, when new elements of assessment or new facts are alleged by the parties in the course of the proceedings. Where the agreement sets out issues other than those considered for the determination of the value of the proceedings, the body shall determine the value of the proceedings by notifying the parties.
The Act of Accession introducing a further application shall indicate its value. When the application or the deed of adhesion does not contain information on the value of the dispute, or the parties do not agree on its value, or the aforementioned criteria have been incorrectly applied, the value of the dispute is determined by ADR Center with a document communicated to the parties.
The value of the dispute may be redetermined by the body on the recommendation of the parties or on the recommendation of the mediator, when new elements of assessment or new facts are alleged by the parties in the course of the proceedings. Where the agreement sets out issues other than those considered for the determination of the value of the proceedings, the body shall determine the value of the proceedings by notifying the parties.
E. Tax benefits
Pursuant to the reformed Legislative Decree 28/10 and the Decrees of 1 August 2023, the parties are entitled to the following tax benefits:
- The minutes containing the conciliation agreement is exempt of the registration tax within the value limit of €100,000, otherwise the tax is due only for the exceeding part.
- A tax credit of up to €600 for mediation fees and attorneys’ fees for each mediation procedure up to an annual total of €2,400 per individual and €24,000 per legal entity. The tax credit is reduced to half in case of failure to conciliate.
- A tax credit of up to €518 commensurate with the unified contribution paid by the party to the extinguished judgment following the conclusion of the settlement agreement.
- Legal aid to the non-beneficial party for the assistance of counsel if agreement is reached in mediation in the matters subject to the condition of proceeding.
- Legal aid to the non-beneficial party for mediation fees, regardless of the outcome of the mediation.
F. Methods of payment
Payments must be made by:
- Online via the ODR Center platform (www.odrcenter.it)
- Bank transfer to the following coordinates:
For procedures filed at the Rome office of ADR Center:
UNICREDIT
IBAN: IT67K0200805024000030031594
Swift: UNCRITM1B93
Payable to: ADR Center srl
IBAN: IT67K0200805024000030031594
Swift: UNCRITM1B93
Payable to: ADR Center srl
For procedures filed at all ADR Center offices in Italy (excluding Rome):
CREDEM
IBAN: IT69I0303203207010000002827
Swift: BACRIT21375
Payable to: ADR Center srl
Reason for payment: It is obligatory to indicate in the reason for the transfer the city of the ADR Center office, the name and protocol number of the procedure indicated in the letter of convocation, or the date of filing the application.
Example: Rome, Mario Rossi RM/127/25 (for procedure already registered)
Example: Rome, John Smith filing date (for filing a mediation application)
The payment of start-up costs, out-of-pocket expenses and mediation costs, together with the communication of data for electronic invoicing when filling out the mediation and membership application, is a necessary condition for the release of the minutes.
IBAN: IT69I0303203207010000002827
Swift: BACRIT21375
Payable to: ADR Center srl
Reason for payment: It is obligatory to indicate in the reason for the transfer the city of the ADR Center office, the name and protocol number of the procedure indicated in the letter of convocation, or the date of filing the application.
Example: Rome, Mario Rossi RM/127/25 (for procedure already registered)
Example: Rome, John Smith filing date (for filing a mediation application)
The payment of start-up costs, out-of-pocket expenses and mediation costs, together with the communication of data for electronic invoicing when filling out the mediation and membership application, is a necessary condition for the release of the minutes.
G. Billing data and tax credit
The parties to mediation must indicate the data for the issuance of the invoice at the time of filing the application and joining.
To access the benefits provided for by the tax credit regulated by the Decree of the Ministry of Justice of 1 August 2023, the beneficiary must produce by 31 March of the year following the year in which the mediation procedure is concluded – through a platform made available by the Ministry of Justice being prepared – the invoice issued by ADR Center (in the name of the beneficiary), proof of payment, identification data of the mediation procedure and its outcome.
To this end, ADR Center will issue an invoice to the parties in mediation who have made the relevant payments. The payment of indemnities and the request for the issuance of invoices to parties other than the parties involved in mediation may not allow access to the benefits provided by the tax credit.
To access the benefits provided for by the tax credit regulated by the Decree of the Ministry of Justice of 1 August 2023, the beneficiary must produce by 31 March of the year following the year in which the mediation procedure is concluded – through a platform made available by the Ministry of Justice being prepared – the invoice issued by ADR Center (in the name of the beneficiary), proof of payment, identification data of the mediation procedure and its outcome.
To this end, ADR Center will issue an invoice to the parties in mediation who have made the relevant payments. The payment of indemnities and the request for the issuance of invoices to parties other than the parties involved in mediation may not allow access to the benefits provided by the tax credit.
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