Insured for over 10 million euros
Eligible clients
The service is addressed to Italian and multinational companies, structured corporate 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 particularly 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.
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.Â
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.Â
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.Â
Service delivery
A&P provides assistance either remotely 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.
Timing
The assessment should be carried out prior 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.
When legal support is required
An international transfer that is not properly planned may result in risks of double taxation, 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.
