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International transfer of employees

Integrated legal and tax support for the international transfer of employees, ensuring the proper management of employment tax, social security, immigration and related compliance obligations

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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
0
clients trusted
A&P in 2025
0

We are providers for:

Who is this service for?

Eligible clients

The service is addressed to Italian and multinational companies, structured corportate groups and HR departments managing international workforce mobility processes, including intra-group transfers, short or long-term assignments, as well as employee repatriations to Italy. 

It is particulartly suitable for organisations operating in multi-jurisdictional environments that require integrated coordination of employment, tax, social security and immigration aspects, in order to ensure proper transfer planning, continuity of the employment relationship and full compliance with applicable national and EU regulations

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:

Scope of the service

Transfer check

The service consists of a comprehensive analysis of the international transfer of the employee, including the assessment of the applicable employment law regime, tax and social security obligations in the countries involved, payroll profiles, and risks of double taxation

A structured assessment of permanent establishment risk is also carried out pursuant to Article 5 of the OECD Model Tax Convention, taking into account the temporal and functional criteria set out in the OECD Commentary, as well as the potential commercial relevance of activities performed abroad

Additional areas such as tax, accounting, compliance, social security and immigration (EU and non-EU) are handled by the firm’s multidisciplinary teams, ensuring an integrated and coordinated approach.

Occupational health and safety aspects are also analysed, with proper identification of applicable obligations and responsibilities. 

How A&P delivers the service

Service delivery

A&P provides assistance either rempotely or on-site, depending on the client’s needs. We aim to provide an initial response within 24 hours of receiving the request. 

In addition, we offer:

  • Digital tools ensuring maximum efficiency, without the need for relocation from the client’s country or place of business;
  • Immigration and international mobility assistance, including assessment of entry and residence requirements, coordination of visa, residence permit and family reunification procedures, as well as the correct structuring of related tax and employment obligations;

Thanks to this integrated approach, clients can complete the entire procedure without the need for physical relocation, maintaining continuous contact with the assigned professional and receiving qualified assistance at every stage of the process. 

When to request the service

Timing

The assessment should be carried out to the commencement of the international transfer, throughout the entire assignment period, and upon the employee’s repatriation, in order to ensure the correct application of the relevant regulations across the jurisdictions involved. 

Why choose A&P

When legal support is required

An international transfer that is not properly planned may result in risks of double taxations, tax and social security penalties, immigration irregularities and employment disputes. This service enables companies to manage the regulatory and operational complexity of international mobility in a structured and compliant manner. 

F.A.Q. about the service

An international transfer is a form of labour mobility that occurs when an employee is assigned to perform their work activity in a country different from the habitual place of emplotment on a permanent basis, pursuant to an agremeent between the employee and the employer. 
Assignment or secondment agreements, work permits or visas where required, tax and social security documentation for jurisdictions involved, and payroll-related filings are necessary in order to ensure full regulatory compliance.
The main risks include double taxation on employment income, tax and social security penalties, immigration non-compliance and the unintended creation of a permanent establishment 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: “523”

Name(Required)
Number of transferees(Required)
Expected duration of the transfer(Required)

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