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.
since 1998
Professional Advising for Corporate and Individuals
Studio A&P supports companies and individuals with their activities in Italy and Worldwide, providing specialized assistance in global mobility of workers, Italian and international taxation.
Based in Italy
We operate in all Europe
ISO 9001 Certified
Chartered Tax Advisors
Relocation Experts
Posted Workers Alliance
ICE Providers & Lecturers
+40 Experts
We speak Italian, English, French, Spanish and German
experience
A&P in 2023
Your foreign assignment in 3 steps
1. Preliminary Planning
An initial planning phase is essential to establish business goals, as there are different alternatives to manage foreign assignments of workers.
With a preliminary planning you will get a full understanding from our Experts on how to manage employees assigned to another country.
You will know all the mobility and tax requirements, based on the jurisdictions of both the home and destination countries.
2. Set-up and Monitor
Once determined the plan, you will get dedicated advisory on how to manage the entire assignment.
Constant contacts with HR Offices of home and host countries will guarantee full compliance and support with payroll and tax obligations, as well as immigration and relocation fulfilments.
3. Repatriation
We will conclude the assignment and take care of immigration and tax aspects of the repatriation, such as the closure of the foreign positions of the company and the employee, and the final tax return.
Global Mobility Services
Labour Law for workers abroad
Studio A&P supports companies in defining all aspects of labour law related to the management of personnel abroad.
Documents generally required for legal compliance:
- Supplementary secondment or assignment agreement abroad for sending personnel;
- Intercompany agreement to regulate related inter-company agreements when sending personnel;
- Foreign employment contract;
- Italian employment contract for foreign companies.
Immigration for international assignments of employees
Moving to a new country implies the need to act in compliance with local regulations regarding the admission of foreign citizens.
Arletti & Partners provides immigration services around the world and in Italy for those who travel abroad for various reasons.
EU Directives and Brexit Updates
In order to properly manage foreign assignments of workers, it is necessary to comply with the Directives that define the applicable legislation with regards to labour law and social security, as well as the mandatory notifications to the competent Authorities.
Our global mobility experts offer full support in managing all the necessary requirements when scheduling your international assignments.
Safety Risk Assessment
When employees go abroad for business trips, it is the employer’s duty to guarantee them working standards as close as possible to those of their own country.
However, unforeseen circumstances can hinder the success of the trip. For this reason, it is of fundamental importance to thoroughly analyze the risks that each trip can entail.
A&P has created an innovative service to help companies safely manage their international assignments worldwide.
Corporate Tax: Permanent Establishment
A&P analyzes the impact that the transfer of personnel may have from a business point of view. Depending on your needs, we can support you with:
We analyze international treaties to avoid unintentional constitution of a permanent establishment of taxable personnel.
With a preliminary analysis we will determine any risk or obligation for the company. A prolonged physical presence abroad could indeed constitute a permanent physical organization.
The representative office is the simplest way to enter a foreign market. The representative office does not have a tax impact in the new country.
Tax Liability of Employees
For individuals transferring their residence to a new country or carrying out their work in several countries, it is important to determine the tax residence and taxability of the overall income produced.
How Studio A&P will help you:
- Verification of the tax residence of the subject and the consequent obligations in the Home and Host Country;
- Avoid double taxation with the application of bilateral conventions to verify the taxability of employees' income (Article 15 of the OECD model) and of any other income received;
- Request for any credit for taxes paid abroad in the tax return;
- Assistance in mandatory registrations (registration with the local registry office/AIRE registration, obtaining tax number).
Payroll in Italy and Abroad
A&P supports companies with dedicated payroll services for employees that work on international assignments abroad or in Italy.
Studio A&P will take care of the correct setting of the paycheck and remuneration package, so that both social security and tax requirements are properly complied with, as required by Italian Law. We will also provide advice on applicable special tax systems permitted by the Italian law.
Whenever a case of Split Payroll rises, where the employee’s remuneration comes from both the company in the Home and Host countries, Arletti&Partners can provide full support in order to comply with social security and fiscal requirements of both systems.
When an employee is posted for a period in a foreign country, the salary may need to comply with specific requirements to ensure proper settlement of taxes and/or contributions in the foreign State. Arletti & Partners will coordinate with its local partners for the implementation of the so-called shadow payroll, in order to comply with all social security and tax requirements provided for the Home and Host country.
Through our network of global partners, we will coordinate and manage foreign payrolls of employees for the correct drafting of the payroll and remuneration package, in order to comply with both the social security and fiscal requirements of the Country where employees carry out their working activity.
Legalization and Apostille
The legalization of documents is required when these must be intended for use in a foreign country. Legalizing a document means giving it legal validity in the country for which it is necessary.
Our Professionals take care of the legalization process with the competent authorities through a network of professional consultants able to guarantee the service throughout the Italian territory and in the world.
Relocation of employees abroad
A&P offers professional relocation services in cooperation with international partners. Your employees will solely focus on their activity, while we’ll take care of all the steps to relocate to a foreign country.
Professional solutions for a smooth transition:
Moving to a foreign country means apply for permits or visa, find a new home, access national healthcare, find a school for children and much more.
A professional relocation assistance guarantees a smooth transition to a new life abroad. Studio A&P can assist you in all the steps of the relocation process.
Social Security Representation in Italy for non-resident Employers
For foreign companies obliged to guarantee the payment of contributions in Italy to Italian citizens, when hiring them in non-EU countries not having an agreement with Italy on social security.
For foreign companies sending workers in Italy to carry out work activities, which are therefore required to pay Italian social security contributions for these workers, by virtue of the principle of territoriality of the contribution burden (in the absence of specific temporary exemptions, such as A1 Forms, or social security coverage certificates issued by countries with agreements with Italy on social security).
Italian and Foreign Tax Returns for Expat
When companies need to relocate workers, they should also be aware of the different tax policies applied abroad. The risk is the exposure to double taxation, which might become a tricky issue.
For this reason, having the possibility to rely on expert consultants relieves from a heavy weight.
Through our network of quality partners, or in co-operation with your personal foreign tax advisor, we can coordinate the filing of tax declarations in both origin and destination country, in order to maximize tax credit opportunities and avoid double taxation.
Special Tax Regime for Inpatriate Workers
Workers from abroad who decide to transfer their residence to Italy are granted a large exemption on employed, self-employed or business income produced in the Italian territory for a period of 5 years up to a maximum of 10 years.
Our tax consultants are able to provide advice to companies wishing to attract staff from abroad. We also provide complete assistance to the worker in filling out the forms to be presented to the employer.
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Social Security
Social security changes depending on the destination country. A&P will verify for you the necessary obligations during the entire duration of the international assignment.
We can request the A1 Certificate to get temporary exclusion from the payment of contributions in the foreign country.
A temporary certification for complete exclusion from the payment of contributions in the foreign country.
A temporary certification for partial exclusion from the payment of contributions in the foreign country.
It is necessary to keep contributions in the origin country based on conventional remuneration, and at the same time pay contributions of the destination country.