European Economic Area

With Ruling No. 37/2026, the Italian Revenue Agency clarified that stock options and performance shares accrued during a period of employment abroad already taxed under the conventional remuneration regime are...

Intra-EU/EEA business trips require careful attention to labor, tax, and social security aspects, as their frequency and nature can affect the applicable law and contributions. Support from a Global Mobility...

With response no. 10/2026, the Italian Revenue Agency provides important clarifications on the taxation of income earned by seafarers serving on foreign-flagged ships, specifying the conditions for applying the exclusion...

On 22 January 2026, the CJEU ruled that EU residents cannot face higher thresholds for benefits when they have worked in multiple Member States, preventing discrimination against mobile workers....

The European Commission launched an infringement procedure against Germany, requesting a detailed reply within 2 months....

The guide examines the main legal issues related to hiring in Italy of employees with international features, with particular focus on applicable law, taxation, social security and intra-EU mobility. Through...

On 18 December 2025, the Court of Justice of the European Union ruled that work performed both inside and outside the EU must be considered when assessing whether an employee...

This form is designed for companies involved in complex international projects with multiple contractors. The information collected allows Arletti&Partners to properly assess legal, tax, insurance and administrative obligations related to...

This call is designed for companies involved in complex international projects with multiple contractors. The information collected allows Arletti&Partners to properly assess legal, tax, insurance and administrative obligations related to...