Compliance in Structured Business Travel to EU, EEA and Switzerland

Arletti & Partners supports Italian and international companies in managing structured business travel arrangements in the EU, EEA and Switzerland, assisting HR teams, mobility departments, legal departments and employees in assessing the legal, tax, social security and immigration implications connected with recurring or planned cross-border business activities in the EU, EEA and Switzerland.

Our assistance is aimed at Italian companies with employees travelling in the EU, EEA and Switzerland, foreign companies with personnel travelling to the EU, EEA and Switzerland, and multinational groups managing frequent or organised cross-border business activities in the EU, EEA and Switzerland within multi-jurisdictional frameworks.

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 frequency and duration of travel activities in the EU, EEA and Switzerland;
· the employee’s citizenship and tax residence;
· the nature of the activities performed in the EU, EEA and Switzerland;
· the employee’s role and the employer’s corporate structure;
· the organisational set-up of the cross-border activity.

The objective is to provide clients with a clear assessment of the risks and compliance obligations applicable before the activity in the EU, EEA and Switzerland begins, enabling the company to determine how the cross-border travel should be correctly classified and managed, and under which conditions it can be carried out in compliance with applicable rules.

The assistance process starts with the completion of a dedicated questionnaire designed to collect all relevant information for the analysis. Our specialized teams then perform 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;
· the classification of the activity in the EU, EEA and Switzerland, for example business travel, posting, multi-State activity;
· practical steps for compliant management.

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 employment relationship and any mandatory employment rules of the host country. The analysis may cover matters such as working time, health and safety requirements, minimum employment conditions and documentation obligations linked to cross-border activity in the EU, EEA and Switzerland.

We also support clients with the preparation of:

· travel and mobility policies;
· assignment or business travel letters;
· specific contractual clauses;
· internal HR procedures for cross-border mobility.

International tax

From a tax perspective, we assess the employee’s tax exposure in the EU, EEA and Switzerland, the allocation of employment income and the application of double tax treaties, including the 183-day rule where relevant.

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;
· coverage continuity under EU Regulation 883/2004;
· the applicability of bilateral social security agreements outside the EU;
· the possibility of obtaining A1 certificates or equivalent documentation;
· risks related to multi-State or recurring activity.

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;
· business visitor compliance requirements;
· additional administrative authorisations.

Company policies and compliance

In addition to handling individual cases, Arletti & Partners supports companies in developing internal procedures for managing structured business travel arrangements in the EU, EEA and Switzerland.

Our assistance may include the preparation of:

· company policies for business travel and cross-border mobility;
· HR compliance checklists;
· multi-country risk assessment procedures.

The objective is to help companies manage structured business travel in the EU, EEA and Switzerland in a controlled, consistent and compliant manner, ensuring that each cross-border activity is correctly assessed before it starts.

Through a multidisciplinary approach and coordinated operational management, Arletti & Partners supports companies and employees in managing structured business travel arrangements in the EU, EEA and Switzerland, helping them prevent risks, ensure compliance and handle cross-border business activities effectively.