A UNIQUE PARTNER FOR YOUR ASSIGNMENTS ABROAD

Arletti & Partners deals with all aspects involved in posting and managing workers abroad and to Italy, designing with you the best solution in compliance with the Italian and foreign jurisdictions.

3 Stages for Complete Support

There are several feasible alternatives to manage personnel abroad. For this reason, an initial planning phase is essential to establish business objectives.

After an initial meeting to understand the needs of the company, A&P will illustrate all aspects involved in the transfer and management of employees in another Country. This may impact immigration, fiscal and labour law aspects of both Countries. Our office will then provide the client company with all the requirements of both the home & host Country.

A&P will follow you in the implementation of the agreed project and in all the services related to its maintenance: Relocation, Payroll, home and host country tax returns, Renewal of immigration permits.

This thanks to our constant contacts HR offices of the host and the home company.

We complete all the obligations related to repatriation, such as the closure of the foreign positions of the company and the employee, the final tax return and immigration requirements.

Labour Law

With its network of Global Partners, Arletti & Partners is able to support companies in defining all aspects of labour law related to the management of personnel abroad.

Here are some of the documents generally required in order to make the employment relationship compliant with both Italian and foreign jurisdictions:

  1. Supplementary secondment or assignment agreement abroad for sending personnel;
  2. Intercompany agreement to regulate related inter-company agreements when sending personnel;
  3. Foreign employment contract;
  4. Italian employment contract for foreign companies.

Social Security

In case of assignment of a worker abroad, obligations relating to social security vary depending on the worker’s country of destination.

Arletti & Partners can support you in verifying the necessary obligations and assist you for the entire duration of the assignment.

Possibility to request A1 Certificate for temporary exclusion of payment of contributions in the country where the work is carried out.

Possibility to apply for a temporary certification for total exclusion from the payment of contributions in the country where the work is done.

Possibility to request a temporary certification for partial exclusion of the payment of contributions in the country where the work is done.

Need to maintain contributions in the country of departure on the basis of conventional remuneration e simultaneous payment of contributions in the country where the work is carried out.

Immigration

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 the posting of workers, it is necessary to comply with the Directives that define the applicable legislation with regard labour law and social securty, as well as the mandatory notifications to the competent Authorities.

Our international mobility experts offer full support in managing all the necessary requirements when scheduling your postings abroad.

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 a unique and direct service to help companies grow around the world.

Corporate Tax: Permanent Establishment

A&P supports you and analyzes the impact that the transfer of personnel could have from a business point of view. Depending on your needs, we can support you to:

We analyze international treaties, since sending personnel abroad can unintentionally constitute a permanent establishment of taxable personnel. A&P designs the best solution in order to avoid the risk of creating a permanent establishment.

The physical presence of the company abroad for prolonged periods could constitute a permanent physical organization. Studio A&P will be able to carry out a preliminary analysis to determine the risks of the company and any obligations.

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

In case of individuals moving their residence to a new country or carrying out their work in more than one country, it is relevant to determine the tax residence of the person and the taxability of any income produced in more than one country. Studio A&P will support you in the different steps with:

  1. Verification of the tax residence of the subject and the consequent obligations in the Home and Host Country;
  2. Application of bilateral conventions to verify the taxability of employees’ income (Article 15 of the OECD model) and of any other income received, in order to avoid double taxation;
  3. Request for any credit for taxes paid abroad in the tax return;
  4. Assistance in mandatory registrations (Registration with the local registry office / AIRE registration, obtaining tax number).

Payroll in Italy and Abroad

Arletti & Partners is able to support companies and Italian citizens who wish to work abroad and / or citizens from abroad who wish to work in Italy.

Thanks to our experience and the consolidated global network of partners, We are able to support the company with dedicated payroll services for employees.

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 comploied 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

To relocate workers also means finding a new place to live in. This might be a challenging and time-consuming activity.

With the help of our team, the assignee will have the chance to concentrate on his job instead of carrying out a never-ending home search with quick reply and action, before, during and after the house is found.

Moving to a country different from the home one has an impact on the personal life of the assignee and of his/her family.

In fact, the number of things that have to be organized are a lot: find a new home to live in, find a school for the kids as well as find facilities and leisure activities that might help to possibly keep habits as in the home country.

Being assisted by professionals in the field of relocation, ensures the company that the assignee, as well as his/her family members are personally assisted in integrating into the new environment, and in compliance with the corporate policy and budget.

Covid-19: Solutions for International Mobility

All the information you need regarding covid-19 restrictions, entry requirements and stay abroad. Start planning your secondments and business trips today in complete safety and in compliance with the regulations in more than 60 countries around the world!

All information is organized in practical Digital Cards that include all information regarding entry and stay requirements in Italy and abroad.

The information is monitored and collected by national sources and updated every 24 hours.

Social Security Representation in Italy for non-resident Employers

Social Security Representation in Italy for foreign companies which, in the event of hiring Italian citizens in non-EU countries not having an agreement with Italy from the point of view of social security, are obliged to guarantee the payment of contributions in Italy to Italian citizens, in accordance with the provisions of Law 398/87.

Social Security Representation in Italy for foreign companies that send their own personnel operating in Italy for the purpose of carrying 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 from the point of view of 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 declaration 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 employee, 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 and complete assistance to the worker in filling out the forms to be presented to the employer.

Investing in Italy: Real Estate

Arletti & Partners can offer complete support to those who are willing to invest and buy a property in Italy: starting from coordination with all the figures involved in the purchase of a property up to annual tax obligations: all in accordance with Italian tax legislation.

After a first free call that will allow you to carefully evaluate your situation, our team of tax experts will prepare a tailor-made quote.

Contact Us

Arletti & Partners: Credits

A&P Institutional

A&P Provides Services for Italian and International 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.

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.

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.

Our Contacts

Corso Cavour, 38 41121 Modena (Mo) Italy

+39 02 30456361

+39 059 8303369

info@arlettipartners.com