Income Tax

Aprire un'Attività
Italy

Fictitious foreign residency – the so called “esterovestizione” – under Italian Tax Law  

Fictitious foreign company residency is an elusive phenomenon that consists
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Stay Permit
Italy

Italian visa for medical treatment

Requirements and procedures for obtaining a visa for medical treatment
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Posting of Workers
Netherlands

Provision of Services in the Construction Sector: How to Legally Work in the Netherlands 

Many European Union Countries are aligning their regulations, strengthening controls,

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Resident
Italy

Tax residence and the tax regime of non-residents in Italy 

Tax residence is the legal status that determines the jurisdiction

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Permanent Establishment
Italy

Tax residence of corporate entities in Italy

The Tax residence's regime of legal entities in Italy has
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Posting of Workers
European Union

Operating in the Construction Sector in Estonia: A Guide for Foreign Companies

Guide to the obligations for foreign companies operating in the
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Resident
Italy

Tax residence

The Increasing transboundary movement of people challenges a traditional keystone
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Work Visa
Italy

Domestic work visa: how to apply  

Requirements and procedures for obtaining a domestic work visa in
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Permanent Establishment
Italy

Agency Permanent Establishment in Italy

A person who acts on behalf of a foreign enterprise
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Permanent Establishment
Italy

Permanent Establishment from Construction Site in Italy

For a permanent establishment to be constituted, there are a
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Labour Law

Directive 89/391/EEC: Health and Safety at Work

Directive 89/391/EEC is the cornerstone of European legislation on health

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Visa
Australia

190 Visa Australia

Foreigners who intend to travel to Australia for work must
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Administrative Fulfilments for Employers
Austria

The Dienstleistungsanzeige: A Requirement for Performing Regulated Commercial Activities in Austria

Our guide on the Dienstleistungsanzeige, a requirement needed to conduct
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Visa
Australia

482 Visa Australia

Foreigners who intend to travel to Australia for work must
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Posting of Workers
Principality of Monaco

Posting Workers to the Principality of Monaco

A straightforward guide on what to consider when planning to
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Visa
Australia

Visa 400 Australia

Foreigners who must travel to Australia for short term work
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Building Bonuses
Italy

Italian Ecobonus 2025: what it includes and how to get the benefit

The Energy Efficiency Bonus for individuals and businesses, its requirements,
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Building Bonuses
Italy

Italian Bonus for Renovation Works: complete guide

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

Artist Visa Italy: how to apply

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

Italian Bonus for Architectural Barriers

Guide to Architectural Barrier Bonus: what interventions are covered, who
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Building Bonuses
Italy

Sismabonus and Sismabonus for Purchases

Guide to the Sismabonus and Sismabonus for Purchases, for properties
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Building Bonuses
Italy

Italian House Renovation Bonus: find out which expenses are covered and how to apply

The Italian House Renovation Bonus for private individuals: the requirements,
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Income Tax Law
Italy

Italian Superbonus 2025: the 110% Superbonus is reduced to 65%

The 110% deduction on expenses incurred starting from January 1,
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Social Security
European Economic Area

Illness certificate for workers posted abroad

Workers who fall ill while staying in a foreign country
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Visa
Australia

Transition from Australian 400 visa to 482 visa

Foreigners who intend to travel to Australia for work need
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Visa
Australia

Work visa Australia

Foreigners who want to travel to Australia to work will
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Stay Permit
Switzerland

Posting to Switzerland exceeding 90 days: Residence Permit

This guide outlines the essential steps for assignments in Switzerland
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Visa
United Kingdom

UK Youth Mobility

The Youth Mobility visa is an immigration strategy available for
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Visa
United Kingdom

Graduate Route UK 

The Graduate visa is a UK immigration strategy available for
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Visa
United States

How to get H1 and H2 visas

The H1B, H2A and H2B visas are US immigration strategies
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Working Conditions
European Economic Area

EU Directive 2018/957: changes to the legislation on posting

Directive 96/71/EC constitutes the main pillar of European legislation on
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Health & Safety at Work

Travel Safety Map: Identifying and Managing Global Travel Risks

How risk maps can help companies to better assess and
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Health & Safety at Work
Italy

The importance of Travel Malaria Prophylaxis: Preventing Malaria in high-risk areas

How to protect your employees on assignment in malaria high-risk
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Health & Safety at Work
Finland

The Finnish Tax Number and the Valtti Card

In Finland it is essential to comply with construction and

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Immigration Law
Italy

AIRE Registration for Italians residing abroad

According to Law 470 of 1988, it is compulsory for
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Health & Safety at Work
Denmark

Occupational Health and Safety Obligations – H&S Requirements in Denmark

This article provides an overview of the main occupational health
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Stay Permit
Italy

Convert your Student Permit into a Work Permit in Italy

Guide on how to convert an Italian student permit into
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Education Law
Italy

Recognition of foreign qualifications in Italy

Discover how to obtain recognition of foreign educational and academic
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Stay Permit
Italy

Hiring non-EU workers without proper documentation: a tightening by the Court of Cassation

The Court of Cassation has strengthened controls on foreign workers
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Health & Safety at Work
Finland

Occupational Health Care in Finland for Posted Workers

The main requirement regarding occupational health and safety in Finland
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Visa
Italy

Scientific Research Visa Italy

Guide to Scientific Research Visa Italy.
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Stay Permit
Italy

EU Family Member Residence Card Italy

Legislative Decree 30 of February 6, 2007 defines how third-country
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Health & Safety at Work
Sweden

ID06 Sweden: The electronic identification system for workers

A brief overview of the use of the Swedish electronic
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Health & Safety at Work
Italy

“Credit licence” compulsory in Italy from October 1st, 2024

For companies and self-employed workers on construction sites, starting from
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Health & Safety at Work
Italy

The Importance of Implementing an appropriate Corporate Travel Policy

In today's global environment, business travel has become a crucial
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Driving Law
Italy

Registering a car in Italy

A guide to car registration in Italy, for foreign vehicles.
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Health & Safety at Work
Italy

Yellow Fever Vaccine for Travel: how to protect your employees abroad

Find out which areas are at risk for yellow fever
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Health & Safety at Work
Italy

Vaccines for Travel of Posted Workers

The obligations of employers sending employees abroad also include the
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Immigration Law
Italy

Integration Agreement Italy for Extra-EU Citizens

The Integration Agreement represents an integration path for foreign citizens
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Immigration Law
Italy

Registering residence in Italy

How to become a resident in Italy.
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Posting of Workers
Iceland

Posting workers to Iceland

Below you can find an overview for transnational posting to
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Posting of Workers
Latvia

Posting workers to Latvia

A comprehensive guide to consider if you want to post
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Health Assistance Law
Australia

Italy-Australia Medicare agreement 

Italy and Australia have signed a reciprocal agreement for healthcare.
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Posting of Workers
Liechtenstein

Posting Workers to Liechtenstein

A comprehensive guide on what to consider when planning to
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Health Assistance Law
United States

Healthcare in Italy for US citizens

A guide on Health insurance for Americans who come to
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Health & Safety at Work
Italy

Legislative Decree 231/01 Italy: what it provides for and when it applies

A guide on Legislative Decree 231/01 Italy: its provisions and
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Health Assistance Law
European Economic Area

Healthcare in Italy for foreigners

A guide on healthcare in Italy for foreigners: who can
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Health & Safety at Work
Italy

Criminal offences and sanctions provided for by Italian Legislative Decree 231/01

A guide on the main criminal offences and sanctions provided
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Remote Working Abroad
European Union

Jurisdictions applicable to remote working from abroad

A guide on the jurisdiction applicable to contracts for remote
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Remote Working Abroad
European Union

The Rome I Regulation and the jurisdiction of contracts for remote working abroad

The Rome I Regulation is the main reference on the
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Visa
Italy

Italy Self-Employment Visa

All the requirements and processes to get a Self-Employment Visa
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Health Assistance Law
European Economic Area

Healthcare abroad for Italians

A guide on healthcare abroad for Italians: all the requirements
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Social Security
European Union

Regulation 883/2004: Smart Working and European Social Security Legislation

Regulation 883/2004 is a pillar of EU social security legislation.
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Posting of Workers
Lithuania

Posting Workers to Lithuania

What to do in case of transnational posting to Lithuania?
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Social Security
Italy

Social Security in Labour Law: Applicable Jurisdictions and International Treaties

A guide on social security in labour law, with a
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Posting of Workers
Estonia

Posting Workers to Estonia

A brief memorandum on all the requirements and obligations you
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Social Security
European Union

New EU Framework Agreement on cross-border telework

The new Framework Agreement of the European Commission clarifies aspects
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Health & Safety at Work
Italy

The Supervisory Body, provided for by Model 231

The Supervisory Body (SB), provided for by Model 231: its
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Posting of Workers
Malta

Posting Workers to Malta

All the guidelines concerning the obligations required before, during and
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Posting of Workers
Cyprus

Posting Workers to Cyprus

All the guidelines concerning the obligations required before, during and
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Visa
United Kingdom

UK Expansion Worker Visa

The Expansion Worker visa is one of the Global Business
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Visa
United Kingdom

Sponsorship License UK for Visa application

In most cases, to be able to work in the
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Working Conditions
European Union

Directive 96/71/EC: ensuring fair labour conditions across borders 

A guide on Directive 96/71/EC: a pillar of EU posted
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Posting of Workers
Hungary

Posting Workers to Hungary

Find out all the requirements and guidelines for managing the
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Posting of Workers
Bulgaria

Posting Workers to Bulgaria

Learn the requirements and regulations to be complied with when
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Posting of Workers
European Union

Transnational posting of workers: the current state of EU legislation

An overview of the current state of EU law on
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Visa
United Kingdom

UK Visitor Visa requirements and application

The Visitor visa is a short-term visa intended for foreigners
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Health & Safety at Work
Italy

Italian health and safety law for assignments abroad

According to Italian law, employers are obliged to guarantee employees’
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Property Tax
Italy

IMU Declaration: how to submit it

An introductory guide on IMU declaration: the latest news, how
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Visa
United Kingdom

Service Supplier visa UK: requirements and application process  

The Service Supplier visa is one of the Global Business
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Citizenship
Italy

Italian passport: get one and become an Italian Citizen

The Italian passport is the identification and travel document issued,
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Posting of Workers
European Union

EU Labour Law: a comprehensive guide to EU Employment Regulations 

EU labour law provides a complex framework to regulate the
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Impatriate Regime
Italy

Impatriate Tax Regime Italy: new rules 

Law Decree n. 209/2023 has substantially redefined the rules for
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Visa
United Kingdom

Senior or Specialist Worker visa UK (Intra Company Transfer visa UK)

The Senior or Specialist Worker visa is one of the
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Permanent Establishment
Italy

Permanent Establishment Italy

Guide on Permanent Establishment in Italy: definition, what creates a
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Resident
Italy

Tax Residency in Italy

A guide on tax residency in Italy: how it is
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Working Conditions
European Union

EU Working Time Directive (2003/88/EC): working time conditions in the European labor market

A guide on the EU Working Time Directive: a fundamental
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Posting of Workers
European Union

Enforcement of EU Rules on Posted Workers: ELA’s Final Report on the Posting of Third-country Nationals

ELA's report on the posting of third-country nationals examines practices,
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Tax Return
Italy

Italian Tax Return

This guide on the Italian Tax Return will give you
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Visa
United Kingdom

UK Visa for Skilled Workers 

A guide on how to apply for Skilled Worker Visa
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Administrative Fulfilments for Employers
Luxembourg

Certificat de Déclaration Préalable

The Certificat de Déclaration Préalable is a key requirement for
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Immigration Law
Italy

How to retire to Italy from USA

A general overview on requirements and possibilities for US citizens
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Property Tax
Italy

IMU in Italy (Municipal Property Tax)

What it is, who has to pay it and when:
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Stay Permit
Italy

Housing Suitability Certificate in Italy

A practical guide on the housing suitability certificate, necessary to
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Posting of Workers
European Union

EU Posted Workers Directives: regulatory framework for posting workers in Europe

A complete guide on EU posted workers directives.
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Visa
Italy

Schengen Visa  

A guide on Schengen Visa application: what documents are needed,
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Administrative Fulfilments for Employers
European Union

Declaration of Posting

Introductory guide on what the declaration of posting is and
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