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Insured for over 10 million euros
Posting of workers
A&P Firm specialises in the employment law, tax and social security management of employee postings at national, EU and non-EU level.
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since 1998
Studio A&P offers professional consulting services to businesses and individuals.
Studio A&P supports companies and individuals with their activities in Italy and Worldwide, providing specialized assistance in global mobility of workers, Italian and international taxation.
Language: IT, EN, FR, ES, DE
Quality ISO 27001 Certified
Team +50 Experts
ICE Providers & Lecturers
Posted Workers Alliance
Chartered Tax Advisors
EU Law Experts
Quality ISO 9001 Certified
We are Relocation Experts
Based in Italy and active Worldwide
We are providers for:
Who is the service for?
Who can benefit
The service is addressed to Italian and foreign companies operating in any sector that intend to temporarily post their employees to other companies, clients or group entities, in Italy or abroad.
It is particurarly suitable for companies carrying out transnational postings in the context of service provision, intra-group postings or postings thorugh temporary work agencies, which require specific employment law, social security and tax compliance.
Example includes:
- an Italian company posting employees to a foreign branch for a project of defined duration;
- a foreign company posting staff to Italy for temporary activities at clients’ premises or group companies;
- postings organised through temporary work agencies, where tax and social security obligations must be coordinated both in the sending and host countries.
A&P Firm supports companies operating in EU, EEA and non-EU countries, providing assistance on applicable social security regimes, taxation and compliance with international agreements, ensuring clear and compliant management of all obligations.
Arletti & Partners Team
The team at Studio Arletti & Partners is made up of over 50 highly qualified and multilingual professionals, specialized in global mobility and tax consultancy, including worker postings, Italian and international taxation, and immigration procedures both in Italy and abroad.
Our Areas of Expertise include:
- International Tax Law
- Commercial Law
- EU Labour Law
- Immigration Law
Scope of the service
Posting management
The Firm provides qualified assistance to companies posting employees, covering the various forms of posting, including service provision, intra-group posting and agency work.
Advisory activities are based on an in-depth analysis of the posting arrangement, verifying its correct legal qualification pursuant to Article 30 of Legislative Decree No. 276/2003, EU rules on transational posting and relevant case law.
A&P Firm assists the posting employer in drafting and reviewing the posting agreement and the contract with the host entity, including preliminary analysis of intercompany conditions and any recharge mechanisms. The Firm also supports the management of operational compliance requirements.
Global Mobility matters are handled comprehensively through multidisciplinary teams, ensuring an integrated and coordinated approach.
A&P Firm provides:
- tax and accounting services;
- employment law and social security compliance;
- preparation of the A1 Certificate;
- assistance with immigration and social security matters (EU and non-EU);
- preliminary assessment of permanent establishment risk, considering time, functional aspects and potential commercial relevance of activities performed abroad;
- analysis of occupational health and safety profiles, identifyin obligations and liabilities of both posting and host entities;
- drafting or review of posting agreements and intercompany agreements.
Where A&P provides its assistance
Service delivery
A&P Firm provides assistance remotely or in person, depending on the client’s needs.
We aim to provide an initial response within 24 hours of receiving your request.
In addition, we offer:
- remote management of all accounting, tax and administrative obligations;
- IT tools ensuring maximum efficiency, without the need for travel from the client’s country or operating location;
- advice provided by our Chartered Accountants and Tax Experts in English.
Thanks to this integrated approach, clients can complete the entire procedure without travel, maintaining constant contact with the appointed professional and receiving qualified assistance at every stage.
When to seek advice
Timing
Advice on the posting of workers is recommended at a preliminary stage, before the posting begins, in order to:
- properly structure contractual relationships;
- fulfil regulatory obligations;
- reduce the risk of disputes in employment, tax and social security matters.
It is particularly important for transnational postings within the EU and to non-EU countries, where social security regimes, reporting obligations and applicable rules vary significantly depending on the host country and applicable international agreements.
The service is also essential when posting agreements are renewed or amended, especially in light of the new VAT rules applicable to contracts entered into or renewed from 1 January 2025, as well as where an ongoing posting requires a compliance review or regularisation.
Why choose A&P
When is advice on posting abroad necessary?
Incorrect management of employee postings may expose companies to significant risks, including reclassification of the arrangement as unlawful labour supply, administrative and social security penalties, and liabilities related to workplace health and safety.
From a tax perspective, incorrect qualification of a posting may lead to improper VAT treatment, loss of IRAP deductions or disputes with the tax authorities, particularly in light of the regulatory changes introduced by Decree-Law No. 131/2024 and clarifications issued by the Italian Revenue Agency.
In transnational postings, further issues may arise from incorrect application of international social security rules, with the risk of double contributions or omissions in the host country.
Adopting a prudent and preventive approach ensures full compliance with Italian and EU legislation, protects both the company and the workers involved, and significantly reduces the risk of audits, penalties and disputes.
F.A.Q. about the service
Where do I pay taxes if I am posted abroad?
It depends on the duration of the posting and the host country. In many cases, if the posting is temporary, taxes continue to be paid in Italy. If the posting is long-term and involves a stable presence abroad, income may be taxed in the host country.
Do I remain tax resident in Italy during the posting?
In most cases, yes, especially if the posting is temporary and you:
- maintain residence in Italy; or
- return regularly; or
- remain registered with the Italian population register.
Does posting abroad result in double taxation?
No. Even where two countries have taxing rights, international agreements prevent double taxation through:
- exemption in one country; or
- recognition of a tax credit.
What is the A1 certificate and when is it required?
The A1 certificate confirms the country in which social security contributions must be paid. It is mainly required for postings within the European Union and allows:
- continued payment of contributions in Italy;
- avoidance of double social security contributions.
Does posting create tax obligations for the Italian company abroad?
Yes, it may. If the posting is prolonged or significant, the company may be required to:
- comply with local tax or social security obligations;
- manage payroll in the host country;
- assess the risk of additional obligations.
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Posting of workers
- Duration: 30 min
- Starting from: 110€ VAT Incl.
- Language: EN
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