Managing a legal dispute does not necessarily mean facing years of court proceedings, unpredictable expenses and uncertainty over outcomes. The Italian legislature, through the so-called Riforma Cartabia, has built a system of concrete incentives for those who choose to resolve their disputes through alternative instruments such as civil mediation. Alongside these instruments, a contractual solution that is increasingly widespread among businesses and professionals has emerged: the Multistep Clause. In this article, we explain how it works, what fiscal benefits it entails and why it is advisable to adopt it already at the contract drafting stage.
What Is the Multistep Clause and Why Include It in Contracts
The Multistep Clause is a contractual provision that establishes a structured two-phase process for dispute resolution: first mediation, then — if necessary — formal arbitration (arbitrato rituale).
By incorporating it into the contract, the parties secure comprehensive protection:
- Mediation phase: a negotiated resolution is first attempted, benefiting from the speed of the procedure and the fiscal concessions provided under applicable law.
- Arbitration phase: if mediation does not produce an agreement, the dispute is referred to formal arbitration conducted in accordance with law (arbitrato rituale di diritto), thereby avoiding the lengthy and uncertain timescales of ordinary civil justice while still obtaining a final and binding decision.
This approach is particularly strategic for businesses that require certainty in resolution timescales and wish to protect their investments without forgoing the fiscal benefits associated with mediation, even where mediation does not conclude successfully.
From a validity standpoint, the Multistep Clause included in contracts with consumers is considered effective when it is the product of a genuine and informed negotiation between the parties.
The Tax Credit System: How Much Can You Actually Save
One of the most underestimated aspects of civil mediation is the direct fiscal saving it generates. The legislation currently in force recognises two distinct categories of tax credit for parties who access mediation:
- Tax credit on mediation fees: up to €600 for amounts paid to the mediation body (organismo di mediazione).
- Tax credit on legal counsel fees: up to €600 for the fees paid to the lawyer assisting the party in the proceedings.
The overall benefit can therefore reach €1,200 per individual proceeding. It is important to note that, where mediation concludes without an agreement, the maximum amounts are halved (€300 for each item). Nevertheless, by virtue of the logic underpinning the Multistep Clause, the cl
