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Construction projects in Germany are subject to a structured occupational health and safety framework. One of its main requirements is the Vorankündigung, commonly translated as a prior notice or preannouncement...

Posting of Workers for Provisions of Services
Visa
The European Commission launched an infringement procedure against Germany, requesting a detailed reply within 2 months....
Tax Law
A&P Firm provides specialised advice on corporate tax residence in Italy. Our tax and corporate law professionals assist Italian and foreign companies in assessing tax residence and managing fictitious foreign...
Remuneration
The German minimum salary will rise again on January 1, 2026....
Inheritance Tax Law
Arletti & Partners provides specialised tax and legal advice for those who need to manage a succession involving international elements or who wish to organise their assets in advance. We...
A1 Certificate

Studio A&P supports companies and professionals in obtaining the A1 Certificate, an essential document that certifies coverage under the social security system of the Country of residence, as required by...

A1 Certificate

Studio A&P supports companies and professionals in obtaining the A1 Certificate, an essential document that certifies coverage under the social security system of the country of residence, as required by...

Social Security for Employees and Self Employed

International Assignments Arletti & Partners supports you with all aspects of international assignments of workers abroad and to Italy, in full compliance with the Italian and foreign jurisdictions. GLOBAL MOBILITY...

Resident Art 4 OECD
Our international tax experts assist Italian and foreign citizens in correctly identifying their tax residency under Italian law and Double Tax Treaties. We provide consultancy on registered residence, the criteria...
Company Law

Establishing a permanent establishment in italy​ Our Charted Accountants support foreign enterprises wishing to expand and start a new business in Italy, establishing a Permanent Establishment in Italy.​ Get a...

During the conference promoted by ELA and INPS, France and Italy signed an anti-fraud agreement in the field of social security....
Permanent Establishment Art 5 OECD

Permanent Establishment analysis Our Charted Accountants support local and foreign enterprises wishing to expand their business and operate in Italy, offering consultancy and dedicated solutions in civil, tax and social...

Immigration Law
The German Ministry of the Interior has implemented border controls at all frontiers, to contrast irregular immigration and preserve the security of German citizens....
Immigration Law
It is now possible for Italian citizens to travel to China without having to apply for a visa, but only if specific conditions are met....
Value Added Tax

Fiscal Representation in Italy A&P Chartered Tax Advisors are specialised in providing all the relevant information and support to foreign subjects operating in Italy. get free quotation Book a call...

Social Security & Pension Law

Italian pension for foreigners You can apply for the Italian pension for foreigners if you have worked in Italy for a period of time and paid contributions. A&P can help...

Visa
A guide on Schengen Visa application: what documents are needed, costs and processing time....
Tax Law
The Revenue Agency confirms the remuneration of a German citizen, who is not an Italian fiscal resident and carried out an internship at Italian administrations, must exclusively be taxed in...
Income Tax Law

The OECD Commentary to the Convention Model on Double Taxation has no regulatory value, being only a direct recommendation addressed to the member countries. According to this principle, already stated...

Social Security for Employees and Self Employed
Dispute between Cyprus and Germany on social security coordination resolved for the first time through the new ELA Mediation Service....
Tax Law
The INPS informs the start of the testing of the INPS International service "Evolved telematic desk" project which is part of the PNRR....
Posting of Workers for Provisions of Services
An introductory guide on what you should consider when programming your employees’ assignments to Germany....
Income Tax Law
Focus concentrated on the avoidance of the status (art.12-15), exemptions for specific activities and the anti-fragmentation rule....