Compliance in Large Scale Projects

Arletti & Partners supports Italian and international companies, contractors, sub-contractors, and employees in managing large-scale projects and (sub-)contractual arrangements, assisting HR teams, mobility departments, legal departments and employees in assessing the legal, tax, social security and immigration implications connected with working from a country other than that of the employer.

Our assistance is aimed at Italian companies and (sub-)contractors with employees working abroad, foreign companies and (sub-)contractors with employees working from Italy, and multinational groups seeking to move their employees internationally.

How the service is managed

Our approach is practical and tailored to each specific scenario. Every case is assessed individually, taking into account factors such as:

• the countries involved;
• the expected duration of the stay abroad;
• the employee’s citizenship and tax residence;
• the (sub-)contractual arrangements;
• the employee’s role and the employer’s contractual structure.

The objective is to provide clients with a clear assessment of the risks and compliance obligations applicable before the large-scale project, enabling the company to determine whether the large-scale projects and/or the (sub-)contractual arrangements can be authorised and under which conditions.

The assistance process generally starts with the completion of a dedicated questionnaire designed to collect all relevant information for the analysis. Our team then performs an integrated assessment covering employment law, tax, social security, immigration and international compliance aspects.

At the end of the analysis, the client receives an operational summary or memorandum outlining:

• the main risks identified;
• the applicable compliance obligations;
• practical recommendations for the compliant management of (sub-)contractual relationship and of the large-scale project in general

Where required, Arletti & Partners also coordinates the support of local partners in the countries involved and assists clients with the practical implementation of the identified compliance requirements.

Main areas of assistance

Employment law

We assist companies and employees in assessing the law applicable to the contractual relationship and any mandatory rules relating to contractual relationships in the host country. The analysis may cover matters such as working time, holidays, health and safety requirements, minimum employment conditions and documentation obligations.

We also support clients with the preparation of:

• (sub-)contractual agreements;
• specific contractual clauses;
• assignment letters;
• document of evaluation of risks (DVR, mandatory in Italy).

International tax

From a tax perspective, we assess the employee’s tax residence, the allocation of employment income and the application of double tax treaties.

For companies, our assistance also includes the assessment of permanent establishment risks and the verification of potential payroll or withholding tax obligations in the host country.

Social Security

In relation to social security matters, Arletti & Partners assesses:

• the applicable social security legislation;
• any local contribution obligations;
• the applicability of bilateral social security agreements outside the EU;
• the possibility of obtaining A1 certificates or equivalent documentation.

Immigration

For immigration purposes, we assess entry, residence and work authorisation requirements in the country where the activity will be performed.

The assistance may include verifying the need for:

• visas;
• work permits;
• local registrations;
• additional administrative authorisations.

Company policies and compliance

In addition to handling individual cases, Arletti & Partners supports companies in developing internal procedures for managing large-scale projects and (sub-)contractual relationships.

Our assistance may include the preparation of:

• Intercompany agreements
• company policies;
• approval workflows;
• HR checklists;
• systems to monitor days worked abroad;
• multi-country risk assessment procedures.

The objective is to help companies manage large-scale projects and (sub-)contractual relationships in a structured, compliant, and controlled manner.

Through a multidisciplinary approach and coordinated operational management, Arletti & Partners supports companies and employees in organizing international transfers, helping them prevent risks, ensure compliance and manage cross-border working activities effectively