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Services

Intercompany Agreement

Design and implementation of intercompany agreements supporting international mobility, ensuring alignment with legal, tax, and operational requirements across jurisdictions

OVERVIEW

  • Understanding when an intercompany agreement is required
  • Defining cost allocation, responsibilities, and personnel management
  • Aligning the agreement with secondment or transfer arrangements
  • Preventing tax, social security, and reclassification risks
  • Ensuring compliance across all involved jurisdictions

Which country the service is available for:

ItalyWorldwide

Structure and allocation

What should an intercompany agreement include? Who bears the employee costs? How does it interact with a secondment? 

Arletti & Partners analyses the group structure and the specific arrangement to draft or review the agreement, defining roles, responsibilities, financial flows, and consistency with employment, tax, and social security aspects across jurisdictions.

Service delivery

A&P services are delivered remotely or on-site, depending on the client’s needs.

Our operating model includes:

  • remote management of all related accounting, tax, and administrative requirements
  • digital tools ensuring maximum efficiency without the need for travel
  • support provided by our professionals in English

Timing

When is an intercompany agreement needed? Typically before implementing an international secondment or transfer. 

Within 24 hours of receiving the request, we provide initial feedback and begin collecting information through a dedicated form. 

This is followed by an internal analysis carried out by our specialist teams and the sharing of our service proposal and fee quote. 

Once the required documentation is collected, operational activities begin, with timelines defined based on the complexity of the case and focused on efficiency. 

Why to seek advice on intercompany arrangements

What happens without a properly structured intercompany agreement?

Inadequate or missing agreements may lead to tax and social security risks, as well as potential reclassification of relationships between group entities.

Arletti & Partners ensures full alignment between intra-group agreements and international mobility arrangements, reducing the risk of challenges by authorities.

International groups

Italian companies sending employees abroad and foreign companies operating in Italy with seconded or transferred personnel, within intra-group arrangements requiring clear and compliant structuring.

Intercompany Agreement

since 1998

Studio A&P offers professional consulting services to businesses 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.

years of
experience
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clients trusted
A&P in 2025
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Arletti & Partners Team

The team at Studio Arletti & Partners is made up of over 50 highly qualified and multilingual professionals, specialized in global mobility and tax consultancy, including worker postings, Italian and international taxation, and immigration procedures both in Italy and abroad.

Our Areas of Expertise include:

F.A.Q. about the service

It is not always formally mandatory, but it is strongly recommended in all intra-group arrangements involving international mobility to properly regulate roles, costs, and responsibilities.
Yes, absolutely. The intercompany agreement must be fully consistent with the secondment agreement to avoid inconsistencies that may trigger legal, tax, or social security risks.
It depends on the structure of the arrangement. Costs may be borne by the sending entity, recharged to the host entity, or shared, but must be clearly defined in the agreement.
Yes. The allocation of costs and services between group entities may have tax and transfer pricing implications and must comply with applicable rules.
Yes, even for temporary activities it is advisable to have an agreement in place, especially where there are financial flows between entities or operational relevance in the host country.

Discover more about this topic with our guides

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Contact us for assistance

Fill out the form below to request a personalized quote directly. Our experts will get back to you within 2 business days.

Form ID: “545”

Do you require the draft or the review of an intercompany agreement?(Required)

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