INDIVIDUAL AND CORPORATE TAX SERVICES

A&P provides professional tax services to both expatriates and Italian individuals as well as corporate clients that have to comply with the Italian and international tax law.

Find out more about Our Tax Services below

Arletti & Partners tax advisors can provide you with a wide range of tax services dedicated to both expatriates and Italian individuals as well as corporate clients that have to comply with the Italian and international tax system.

HR Consulting for International Assignments

A&P offers professional support to Italian companies wishing to send employees to a foreign country as posted workers and/or to foreign companies wishing to send employees on assignment to Italy.

Our assistance may include:

  • global mobility advice and development of expat policies;
  • preparation of secondment agreements and international assignment contracts;
  • preparation of intercompany agreements between home and host companies;
  • advising about payroll set-up, compensation and benefits, cost savings;
  • implementing salary splits;
  • managing international shadow payrolls;
  • performing tax planning, hypo tax and gross up calculations;
  • advising on international social security obligations;
  • advising on application of special tax regimes for inpatriates under Italian law;
  • filing of tax returns in Italy and abroad in compliance with the tax treaties for the avoidance of double taxation.

Expat Compliance Services

We offer full support to Italian citizens who wish to work abroad and/or to individuals who wish to move their residency to Italy.

Our assistance may include:

  • arrival and departure arrangements;
  • advice about the applicable social security legislation;
  • special tax regimes allowed by the Italian law for inpatriate workers and high-net-worth individuals (advising on eligibility, applying for, and handling);
  • preparation of mandatory tax returns in Italy and abroad;
  • home ownership from an international perspective;
  • registration with the national health system.

Italian and International Individual Income Tax Returns

We are able to support and assist with the filing of the annual tax return in Italy, including Form RW and the wealth taxes IVAFE and IVIE on foreign financial activities and real estate held abroad.
We can also support our clients to claim the Italian special tax regimes for inpatriates and high-net-worth individuals (advising on eligibility, applying for, and handling).

A&P can coordinate the filing of your foreign tax return when required in order to ensure the avoidance of double taxation.
We can assist our clients overseeing tax and documental audits performed by the tax authorities. A&P provides assistance preparing and submitting tax rulings and formal queries to the Italian Revenue Agency to obtain clarifications about specific tax provisions and to prevent litigations.

If you are active internationally, if you own financial activities and/or a property outside of Italy, if you are an expat working for an international group or engaged in cross-border activities you will be required to comply with both international and Italian tax laws, including the mandatory tax returns in Italy and eventually abroad.

Our team has the experience and know-how to advise you on your overall tax exposure and guide and work with you in dealing with the complexities of both the Italian and the International tax systems. A&P provides advice on applicable tax treaties and tax provisions under European law.

Through our network of quality partners, or in co-operation with your personal foreign tax advisor, we can co-ordinate the filing of both tax returns in Italy and abroad in order to maximize tax credit opportunities and avoid double taxation.

Please contact A&P in order to book an appointment at our office in Modena or schedule a phone call.

Basing on your personal situation our tax consultants will prepare a dedicated fee quote and let you know the list of documents and information required for the filing of your Italian tax return and eventually your foreign tax return when required.

Registration for VAT Purposes in Italy for Non-Residents/Appointment of a Fiscal Representative for VAT Purposes

Non-resident companies, in order to perform specific activities connected to export of goods to Italy are required to register for VAT purposes in Italy or to appoint a Fiscal Representative domiciled in Italy.

With more than 20 years’ experience, A&P supports clients for VAT related matters concerning international transactions.

A non-resident company, needing to export goods to Italy for further sale or usage within the Italian territory through a so-called tax warehouse, will need an Italian VAT identification number or a Fiscal Representative domiciled in Italy when removing the goods from the tax warehouse.

Non-resident taxpayers can claim an Italian VAT identification number by submitting a VAT registration form to the Italian Revenue Agency.

Our team of certified tax consultants specialized in VAT law and EU / non-EU transactions under a VAT perspective will analyze the case and advise on the best applicable solutions.

  1. Contact us;
  2. Our tax consultants will get in touch with you and provide a dedicated fee quote in 24 hours;
  3. We will send you a simple form to collect the required information for VAT registration or appointment of a Fiscal Representative;
  4. We will provide the timeline for obtaining the VAT identification number or appointing the Fiscal Representative;
  5. You will receive a valid VAT identification number for your activities.

Investing in Italy: Real Estate

The ownership of real estate in Italy calls for different civil and tax obligations. If the real estate generates rental income, duties that vary according to the type of contract are meant to be paid.

In case of renovation works on real estate properties, generous tax incentives are provided.

The purchase and the sale of real estate occur through a public act (drafted by a notary). Moreover, it is recommended to register a preliminary contract for the property sale/purchase. The only ownership of real estate in Italy is a prerequisite for the payment of municipal and revenue taxes (IMU and TASI).

If the real estate generates rental income, mandatory requirements of registration and payment of duties, that vary according to the type of contract, are required.

In case of renovation works the Italian law requires generous tax incentives, subject to the compliance with all the requisites and the mandatory fulfillments.

A team of chartered accountants and tax advisors, experts on the Italian law on real estate will provide step by step assistance in:

  • the drafting and the registration of a preliminary contract for the property purchase/sale;
  • choosing and cooperating with the notary that will draft the public act of purchase/sale (predicting also the amount of duties to pay);
  • the payment of the annual municipal taxes;
  • managing the profitability of real estate: choosing more the type of contract that is fiscally more favorable with regard to their own income situation, drafting and registering the lease contract;
  • managing the filing of the tax return on schedule and the payment of taxes;
  • proving ad-hoc consultancy on renovation works and verifying the requirements and documentation (saving from 50% to 80% of taxes).

Contact our office when:

  • you have found real estate you are interested in;
  • before drafting a lease contract;
  • before starting renovation works.

 

One of our consultants will book an appointment at our office or a video conference and will analyze your income situation to identify every step to follow in order to achieve the maximum efficiency/ tax saving (tax simulations and prediction on the amount of taxes to pay).

Other Tax Services

  • Declaration of succession;
  • VAT refund request procedure for intra-extra european activities:
  • Sale of the company’s shares and related fiscal simulations;
  • Tax assistance.

NEED TO SET UP AN INTERNATIONAL ASSIGNMENT?

Explore our services below

Global Policy

The global policy is the basis of each assignment as it grants equity among the assignees, and eases the HR processes.

Salary Package

The compensation and the benefits need to be designed professionally. This will ensure both the compliance with the regulations in force and the satisfaction of the employee, still in the frame of cost effectiveness.

Contracts

Employment contracts and inter company agreements need to comply with the legislation of both sending and receiving company. This ensures that the assignment carries out legally.

Relocating to the New Country

International assignments require specific care to the personal needs of the assignee and the family. The company should not forget the importance of providing immigration and home finding services.

IMMIGRATION SERVICES WORLDWIDE: THE ADVANTAGES OF HAVING A GLOBAL POLICY

Equity of Treatment

A&P uses a pre-structured policy and contract setup. As a result, each assignee is receiving a specific treatment according to his/her level and destination country.

Compliance

A team of professionals in the field supports the company. This way, we avoid errors in the application of the law provisions of the home and destination countries and ensure a dialogue between the two.

Easy Processing

A&P has the possibility to apply pre-structured packages and policies. As a result, the local HR services can easily start an international assignment being sure that all steps will be covered.

Contact Us

Arletti & Partners: Credits

A&P Institutional

A&P Provides Services for Confindustria leading Industries Associations.

Your global provider for posting workers in eu

A unique partner for managing all aspects involved in the relocation of HRs: policies, contracts, immigration, relocation, tax for individuals and corporate fulfillments.

Trusted Professionals

A&P has a team of multilingual professionals licensed by the Italian Government and enrolled in the National Tax Advisors Government List and Professional Auditors.

ISO 9001

We hold the ISO 9001 TUV certificate.
It is one of the most trustful Seals in Quality Certification and it entrusts A&P Services Quality Level.

Our Contacts

Corso Cavour, 38 41121 Modena (Mo) Italy

+39 059 223498

+39 059 8303369

info@arlettipartners.com