All Insights

Requirements and procedures for obtaining an Italian visa and residence permit for sports activity....

International mobility has entered a new phase. What was once primarily an operational and HR-managed activity is now a high-exposure corporate responsibility, directly linked to governance, liability, and reputational risk....

Learn when health insurance is required for Italian visas, including Elective Residence, Digital Nomad and Study Visa applications....

In today's global environment, business travel has become a crucial component of business operations. Companies that operate internationally face significant challenges related to managing their employees' travel, including safety, costs,...

Why they matter and how companies can protect employees from double social security contributions As international mobility continues to expand, Italian companies are increasingly sending employees abroad for temporary assignments,...

Learn more about L class visas for specialized workers or managers temporarily transferred to the US to a company of the same group....

The Italian Revenue Agency clarifies that, also for teachers and researchers who returned to Italy before 2020, the favourable tax regime under Article 44 of Decree-Law No. 78/2010 may be...

Learn more about E visas to travel to the United States for trade or investment for citizens of countries with special treaties....

Directive 2005/36/EC was adopted on 7 September 2005 by the European Parliament and the Council. It sets out the rules that allow a Member State to recognize professional qualifications that...

Learn how to register your foreign vehicle with the Italian REVE to ensure full compliance with Italian regulations....

Learn about the B1 visa and the difference between B1, B2, and ESTA options for short-term entry into the US....

Employee safety abroad is not just a legal duty—it’s a strategic responsibility. Careful risk management protects people, reputation, and business continuity....

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...

A stable international transfer to Italy requires integrated management of tax, social security, and labor law aspects to turn potential risks into strategic opportunities....

International pensions allow combining contributions from multiple countries to secure pension rights. It is essential to review your contribution record, choose between transfer or totalization, and submit the application correctly,...

Learn more on cost-of-living analysis used by companies to ensure employees are no better or worse off financially during their assignment....

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...

Ireland requires specific obligations for workers in construction sites. A mandatory safe pass is now required....

Learn more about professional departure services and why companies should include them into their relocation policy....

Find out why investing in a professional relocation service when planning to move to Italy for professional or private reasons....

A practical guide to remote work for businesses, covering legal, tax and employment aspects, cross-border risks and best practices for compliant remote work....

The Rome I Regulation dictates which legal jurisdiction governs your contract....

The correct approach to transnational posting of workers requires a coordinated assessment of the applicable law, tax, social security, and posting obligations, ensuring that the temporary assignment is lawful, aligned...

Learn about sworn translations in Italy to grant legal validity to your documents: applicable procedures and how to obtain them....

Find out more about the Italian quota work permit: how to obtain residence and work authorization for non-EU citizens intending to work in specific job categories....

Find out about the Italian long term residence permit: how to obtain the permanent residence status for non-EU nationals who have been legally residents for a continuous period....

The IOSS represents the special scheme for simplifying VAT compliance on distance sales of goods imported from non-EU countries....

In a foreign inheritance involving assets located in several States, certain issues arise: what happens in the case of cross-border property? And how should the procedure unfold if the deceased...

Directive (EU) 2022/2041, which entered into force on 25 October 2022, establishes a new European framework to ensure adequate minimum wages and to strengthen collective bargaining in the Member States....

The European Certificate of Succession (ECS), established by Regulation (EU) No. 650/2012, represents one of the most significant innovations in the landscape of European Succession Law and is directly applicable...

In the case of an inheritance involving assets in Italy or abroad, it is essential to understand the rules on estate tax and inheritance tax....

The UK, Switzerland, Israel, and Norway are the only non-EU countries that have reciprocity agreements with Italy, allowing VAT recovery without the need to appoint a tax representative....

Requirements and procedures for obtaining a VAT refund in Italy for non-residents....

The Entry/Exit System (EES), which entered into force on 12 October 2025, is an automated IT system representing a crucial step in the digitalisation and harmonisation of European policies concerning...

EU Directive 2023/970, in force since 10 May 2023, obliges Member States to monitor, prevent, and sanction pay discrimination, strengthening pay equality oversight in the EU labour market....

Among the non-EU countries that have reciprocity agreements with Italy in VAT matters, the United Kingdom and Norway are the only ones that recognize the possibility of direct identification for...

Fiscal representative for VAT purposes ensure the presence of a domestic interlocutor responsible for VAT obligations in cases where the taxable person is established abroad. The domestic provisions have been...

Direct identification allows non-resident businesses to fulfil VAT registration obligations without having to appoint a tax representative....

Local Agreements in Finland and Sweden for posted workers: rules, employer obligations, and compliance risks....

In the italian system, the fiscal code is the primary tool used by the authorities to identify natural and legal persons. it is also an essential condition to carry out...

The tax identification code is the main means of identification in Italy for individuals and businesses, and it is required for carrying out the transactions referred to in Article 6...

Fictitious foreign company residency is an elusive phenomenon that consists in the dissociation between the formal and the effective residence of legal entities. It entails various consequences in the fiscal,...

Requirements and procedures for obtaining a visa for medical treatment in Italy....

Construction Sector in the Netherlands: the Netherlands have implemented its national legislation concerning posted workers....

The rules governing tax residency in Italy for non-residents have been recently amended by Legislative Decree No. 209/2023. The changes introduced concern the connecting criteria, which are provided as alternatives,...

The Tax residence's regime of legal entities in Italy has been amended by Legislative Decree No. 209/2023. The amendments concern the connecting factors, provided as alternatives, for the attribution of...

Guide to the obligations for foreign companies operating in the construction sector in Estonia....

The Increasing transboundary movement of people challenges a traditional keystone of fiscal regulations, progressively eroding the territorial and static work-model upon which these have been developed, in particular from the...

Requirements and procedures for obtaining a domestic work visa in Italy....

A person who acts on behalf of a foreign enterprise and habitually concludes contracts or acts for that purpose, can give rise to an agency permanent establishment in Italy, according...

For a permanent establishment to be constituted, there are a number of conditions that must be met and need to be verified in each single case. According to the Italian...

Directive 89/391/EEC is the cornerstone of European legislation on health and safety at work. In this guide, we will analyse the responsibilities and obligations arising from the directive. Scope and...

Foreigners who intend to travel to Australia for work must first obtain the proper visa. Check whether the 190 visa is applicable to your case....

Our guide on the Dienstleistungsanzeige, a requirement needed to conduct business activities on Austrian territory....

Foreigners who intend to travel to Australia for work must check the proper visa category applicable to their case....

A straightforward guide on what to consider when planning to post workers to the Principality of Monaco....

Foreigners who must travel to Australia for short term work must check the proper visa category before they depart....

Italian Ecobonus 2025: requirements, what expenses are covered, and what to do to get the benefit....

Learn all types of Italian bonus for renovation works available....

Guide to Architectural Barrier Bonus: what interventions are covered, who can apply for it, and what the requirements are....

Guide to the Sismabonus and Sismabonus for Purchases, for properties located in high seismic risk areas....

The Italian House Renovation Bonus for private individuals: the requirements, which expenses are covered, and what steps to take to obtain the benefit....

The 110% deduction on expenses incurred starting from January 1, 2025 is reduced to 65%....

Workers who fall ill while staying in a foreign country are entitled to Italian social security protection, subject to the issuance of the appropriate illness certificate....

Foreigners who intend to travel to Australia for work need to obtain a visa suitable for the type of work they wish to undertake....

Requirements and procedures for obtaining an artist visa in Italy....

Foreigners who want to travel to Australia to work will need to obtain a visa suitable for the type of work they wish to undertake....

This guide outlines the essential steps for assignments in Switzerland lasting more than 90 days, including how to apply for residence permit....

The Youth Mobility visa is an immigration strategy available for young people of certain nationalities who wish to travel and work in the UK for a limited period....

The Graduate visa is a UK immigration strategy available for foreign students who wish to remain in the UK after having completed their studies in the UK....

The H1B, H2A and H2B visas are US immigration strategies for individuals who want to travel to the US to work for a limited period (so called “non-immigrants”) and meet...

Directive 96/71/EC constitutes the main pillar of European legislation on the posting of workers for transnational provision of services. However, Directive 2018/957/EU establishes important amendments to the 1996 Directive. Such...

How risk maps can help companies to better assess and manage the risks of their workers travelling abroad....

How to protect your employees on assignment in malaria high-risk areas....

Valtti Card and the Finnish Tax Number: in Finland it is essential to comply with construction and shipyard regulations....

According to Law 470 of 1988, it is compulsory for Italian citizens who establish their habitual residence abroad, or who already reside abroad, to register with the Registry of Italians...

This article provides an overview of the main occupational health and safety obbligations in Denmark....

How to convert a student visa to work permit in Italy: guide for self-employment or employment....

Discover how to obtain recognition of foreign qualifications in Italy with the support of CIMEA....

The Court of Cassation has strengthened controls on foreign workers without a residence permit, requiring companies to comply with immigration regulations to avoid criminal risks and penalties....

The main requirement regarding occupational health and safety in Finland is the OHC Agreement, which must also be observed by foreign companies posting their workers to Finland....

Guide to Scientific Research Visa Italy....

Legislative Decree 30 of February 6, 2007 defines how third-country family members of EU citizens can apply for a residence card to stay in Italy....

A brief overview of the use of the Swedish electronic identification system ID06 and how to obtain the ID06 Card....

For companies and self-employed workers on construction sites, starting from October 1, 2024, it will be mandatory to hold a credit license, with the aim of improving workplace safety and...

A guide to car registration in Italy, for foreign vehicles....

Find out which areas are at risk for yellow fever and how to protect your traveling employees in areas where the disease is endemic....

The obligations of employers sending employees abroad also include the management of recommended and compulsory vaccines for international travel....

The Integration Agreement represents an integration path for foreign citizens in Italy,...

How to become a resident in Italy....

Below you can find an overview for transnational posting to Iceland....

A comprehensive guide to consider if you want to post your workers to Latvia....

Italy and Australia have signed a reciprocal agreement for healthcare. This guide will explain how the Italy-Australia Medicare agreement works....

A comprehensive guide on what to consider when planning to post workers to Liechtenstein....

A guide on Health insurance for Americans who come to Italy for different reasons....

A guide on Legislative Decree 231/01 Italy: its provisions and the types of companies it applies to....

A guide on all the steps to consider before renting a house in Italy to foreigners....

A guide on healthcare in Italy for foreigners: who can access it and the procedures applicable to EU and non-EU citizens....

A guide on the main criminal offences and sanctions provided for by the Italian Legislative Decree 231/01....

The Rome I Regulation is the main reference on the law applicable to cases of teleworking and smart working abroad....

All the requirements and processes to get a Self-Employment Visa for Italy....

A guide on healthcare abroad for Italians: all the requirements and procedures to receive health assistance in EU and extra-EU countries....

Regulation 883/2004 is a pillar of EU social security legislation. In this article, we will explain how the Regulation applies to remote working abroad....

What to do in case of transnational posting to Lithuania? Guidelines for posting workers to Lithuania: current legislation and obligations....

A guide on social security in labour law, with a focus on work abroad....

A brief memorandum on all the requirements and obligations you must comply with when posting workers to Estonia....

The new Framework Agreement of the European Commission clarifies aspects related to the legislation applicable to cross-border telework in the EU, in terms of social security....

The Supervisory Body (SB), provided for by Model 231: its features, composition and functions....

All the guidelines concerning the obligations required before, during and after the posting of your employees to Malta....

All the guidelines concerning the obligations required before, during and after the posting of your employees to Cyprus....

The Expansion Worker visa is one of the Global Business Mobility immigration strategies available to employ overseas workers....

In most cases, to be able to work in the UK, a foreign national must have been officially sponsored by an employer holding a sponsorship license....

A guide on Directive 96/71/EC: a pillar of EU posted workers legislation....

Find out all the requirements and guidelines for managing the posting of workers to Hungary: obligations, necessary documents and sanctions applicable in the event of non-compliance....

Learn the requirements and regulations to be complied with when posting workers to Bulgaria....

An overview of the current state of EU law on transnational mobility of workers....

The Visitor visa is a short-term visa intended for foreigners who want to visit the UK for up to 6 months for touristic, business or study reasons....

According to Italian law, employers are obliged to guarantee employees’ health and safety, even in the case of foreign assignments....

An introductory guide on IMU declaration: the latest news, how to submit it and what to do in case of a late declaration....

The Service Supplier visa is one of the Global Business Mobility immigration strategies available for overseas workers who are contracted to provide a service for a UK company....

This guide is an overview on how to open a bank account in Italy: you will learn how to get one if you are resident or not, and also how...

The Italian passport is the identification and travel document issued, upon request, to Italian citizens. It can be used to proof national identity for the purpose of international travel....

EU labour law provides a complex framework to regulate the free movement of workers and ensure workers' right protection across Member States....

Discover the Impatriate Tax Regime in Italy: eligibility requirements, tax benefits and new rules for professionals relocating or returning to Italy....

The Senior or Specialist Worker visa is one of the Global Business Mobility immigration strategies available to employ overseas workers. It replaced the former Intra-Company Transfer (“ICT”) visa....

Guide on Permanent Establishment in Italy: definition, what creates a PE, taxation of permanent establishments in Italy....

A guide on tax residency in Italy: how it is determined, what the subsequent obligations are and the main changes for 2024....

A guide on the EU Working Time Directive: a fundamental pillar of European labour law....

ELA's report on the posting of third-country nationals examines practices, challenges and possibilities between Member States' competent authorities....

This guide on the Italian Tax Return will give you insights on fulfillments related to your case, as well as various types, deadlines available and penalties in case of non-compliance....

A guide on how to apply for Skilled Worker Visa UK....

The Certificat de Déclaration Préalable is a key requirement for companies posting workers in Luxembourg....

A general overview on requirements and possibilities for US citizens who wish to permanently move or retire to Italy....

What it is, who has to pay it and when: an overview on IMU tax in Italy....

A practical guide on the housing suitability certificate, necessary to support residence permit applications for non-EU Citizens....

A complete guide on EU posted workers directives....

A guide on Schengen Visa application: what documents are needed, costs and processing time....

Introductory guide on what the declaration of posting is and includes: who must submit it and when, cases of non-compliance....

An introductory guide on the concept of duty of care for employers and the importance of preventive measures for the security of workers on assignment abroad....

How can you get your Italian VAT number and how much does it cost to have one? Are there different costs and benefits? All the details with our introductory guide...

The type of UK work visa depends on the activity you intend to carry out. This guide will provide you with an introduction on immigration conditions and types of visas...

Recognized by Italy and other 70 countries, ISO 31030 guidelines can constitute a shared procedure to correctly comply with international norms when planning international assignments....

A well-organized travel risk management process guarantees the highest safety level for employees on assignment abroad and minimizes corporate liability....

The A1 certificate is a document attesting that workers, when posted to another Member State, remain subject to the social security legislation of their country of origin....

The Italian tax residence certificate is issued by the Italian Tax Agency and certifies that the tax domicile of the applicant is in Italy....

Learn all the necessary requirements to obtain Italian citizenship by residency into the Italian territory....

If you are a non-EU citizen and are planning to move to Italy on a long-term basis, but do not qualify for a work visa, you may be interested to...

Italy is often indicated as one of the most beautiful countries to retire because of its traditional food and culture as well as for the good weather and lifestyle. If...

Dual citizenship Italy: a guide on how to obtain it and how to apply....

The Van der Elst visa is a specific work visa type available for non-EU workers hired by an EU-based employer and who must be posted to another EU member state...

Learn what to consider when posting workers to the UK, with aspects like immigration, tax, social security and more....

Learn current conditions of posted workers in Italy, including immigration, salary conditions, social security and more....

Scope of this legal opinion is to assess possible criminal profiles in the conduct of companies for immigration to Italy....

Social security agreement between Italy and Argentina was signed on November, 3rd 1981 in Buenos Aires and ratified through the Law No 32 of January, 18th 1983. The administrative agreement...

How to start a business in Italy as a foreigner through the establishment of a company....

Learn all the necessary requirements and jurisdiction about posting workers to EU....

A guide on the different types of taxes in Italy for expats....

Learn what you need to know on requirements, obligations and penalties for non-compliance when Posting workers to Ireland....

Guide on requirements, obligations and penalties for non-compliance when Posting workers to Finland....

General introduction with details on how Budget Law 2023 determines new taxation features for cryptocurrency in Italy....

5% flat tax and flat-rate scheme: how it works, who can access, what are limits and requirements....

The Italian Visa is an authorization that allows foreigners to enter the Country. The Visa is required for non-EU nationals willing to enter Italy for multiple reasons. Here is a...

Overview of all the steps to follow in order to legally immigrate to Italy and obtain a residence permit or visa....

Learn all the requirements and guidelines to manage the posting of workers to the Czech Republic, obligations, documents, and penalties in case of non-compliance....

Learn all the requirements and guidelines to manage the posting of workers to the Republic of Slovakia, obligations, documents, and penalties in case of non-compliance....

Learn all the requirements and guidelines to manage the posting of workers to Croatia, obligations, documents, and penalties in case of non-compliance....

Here you can find a complete guide on the trending topics regarding moving to Italy in 2026....

Learn if you are eligible for Jure Sanguinis and citizenship by birth in Italy according to the available cases of birth or adoption....

For legalization issued through Embassies or Consulates....

This type of citizenship allows you to apply for the Italian citizenship if you have Italian ancestors (parents, grandparents, great grandparents etc.)...

Full guide on how to apply for the Italian citizenship if you are married to an Italian citizen....

Introduction to Healthcare in Italy. Learn accessibility conditions, differences with private healthcare and more....

The GMP are a set of rules and requirements companies must follow to ensure manufactured products are of an adequate quality....

An introduction on how the social security in the UK works and the requirements to access....

Article 27 paragraph 1-bis of T.U. 286/1998 regulates the entry into Italy of non-EU workers posted by EU companies for services under a service agreement....

This work permit allows the transfer of non-EU workers to Italy for services under a service agreement (art.27 co.1 lett. I) of T.U. nr 286/1998)....

Learn how you can apply for an Italian birth certificate or legalize a foreign one for validity in Italy....

Our guide on how you can legalize a foreign marriage certificate in Italy or get an Italian one....

Guide to the Italian Power of Attorney (Procura): learn how you can apply for it....

Learn how you can apply for the Italian Fiscal Code with our guide....

Learn about the declaration of value in Italy, how to apply for it and what it includes....

Learn the requirements on how to drive in Italy with a foreign license....

What is an innovative startup? An overview of legislation, regulation and benefts....

Guide on how to start a sole proprietorship for artisans and traders, including advantages and disadvantages of the business form....

Learn requirements and steps to successfully manage the posting of workers to Luxembourg, including penalties in case of non-compliance....

Find out if you are eligible for the Italian Citizenship based on all the available categories and learn how to apply....

An overview of Corporate obligations when posting your workers to Austria to perform a temporary provision of services....

The regulations governing the entry of foreign nationals into China and the issuance of entry visas....

Learn how the Italian education system works with a guide on compulsory courses, study cycles, high school system and more....

All the guidelines concerning the required obligation before, during and after the posting of your employees to Greece....

Learn requirements and steps to successfully manage the posting of workers to Slovenia, including penalties in case of non-compliance....

The BTP Card in France is a mandatory card all workers involved in public or building sites must apply....

Foreign companies operating on construction sites, acting as contractors or subcontractors must comply with Spanish Health & Safety regulations and register with the REA or Register of Accredited Companies....

The Italian student visa allows you to enter Italy for study purposes. Find out all the conditions that have to be met in order to obtain it....

Italy signed bilateral treaties with Third Countries to favour access to public healthcare for its citizens who temporarily reside there....

Learn how Italian citizens can get healthcare abroad if they temporarily reside in Country that have not signed any related agreement with Italy....

Guide on the provisions affecting the structure of the US Immigration Law and the main types of entry visas....

Learn all the requirements and steps to manage posting of workers to Norway, mandatory documents and penalties in case of non-compliance....

Learn about the New Migratory Law in Brazil, which since 2017 regulates the migration to the Country in better defining the meaning of immigrant, emigrant, border resident, visitor and stateless...

An introductory guide on fulfilments and obligations when posting workers to Sweden....

Find out the applicable rules when posting workers to Romania within the framework of the transnational provision of services....

A brief memorandum on all the requirements and obligations you must comply with when posting workers to Poland....

The definitive guide on Model 231, including its benefits and the reasons why companies should adopt it....

An introductory guide on what you should consider when programming your employees’ assignments to Germany....

Find out how access to healthcare is regulated in the EU....

A guide on all the preceding and subsequent steps and all the information you should know before posting your employees to Denmark....

The new European Travel Information Authorization System (ETIAS) aims at facilitating travel to Europe and improving travel security. The system is expected to be operational from 2025....

Pursuant to Italian Legislative Decree n. 231, dated 8 June 2001....

The posting of workers to Belgium is mainly regulated by the Belgian Act of 5 March 2002, through which EU Directives concerning the transnational provision of service were transposed....

An introductory guide on Irish immigration law, including permits needed by non-EU workers and requirements for entering and working in Ireland....

What to do in the field of transnational posting? Guidelines for posting workers to the Netherlands: current legislation and obligations....

Find out how to apply for an Italian identity card....

The declaration of hospitality is required to host non-EU citizens and stateless people in Italy....

Pursuant to the Legislative Decree 231/2001, multinational or foreign-based companies can still be held liable in case of a criminal offence occurred in Italy....

How to assess and minimise the criminal risks for the top managers of the company and the company itself resulting from foreign posting of workers....

The MOG 231 to protect foreign postings with Studio A&P’s Travel Security Section...

Find out about all the different types of Italian Residence Permits available for non-EU citizens, both to work or live in Italy....

Certify your entry to Italy with a Declaration of Presence....