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Remote work abroad

A&P Firm specialises in the employment law, tax and social security support for companies and employees operating full-time remotely from abroad.

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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
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We are providers for:

Who is the service for?

Who can benefit

The service is intended for Italian and international companies with employees or collaborators working from abroad, as well as for full remote workers seeking clarity on taxation and social security obligations.

It is particularly relevant where work is performed in a country different from the employer’s place of business, with implications for income taxation, contribution obligations, and compliance with local and international regulations.

Examples include:

  • a UK- based employee relocating to Italy while maintaining employment with a British employer;
  • a foreign company allowing its employees to work remotely from Italy;
  • an Italian company employing workers permanently or temporarily abroad in full remote arrangements.

A&P Firm provides assistance in the EU, EEA, and non-EU countries, supporting clients and workers in correctly managing tax and social security obligations in compliance with international treaties and applicable law.

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

Remote work compliance

A&P Firm provides qualifies assistance to companies and employees operating full remote work from abroad, performing an in-depth analysis of tax, social security and employment law matters under Italian law (TUIR and Law 81/2017), double tax treaties, and current OECD guidance.

The Firm provides with written opinions, analysis memoranda, and document checklists. When needed, it assists clients in drafting remote work agreements, defining and implementing company remote work policies, ensuring legal compliance and operational effectiveness, and managing tax and social security obligations both within and outside the EU.

Global mobility services are handled comprehensively through multidisciplinary teams to ensure an integrated and coordinated approach.

A&P Firm provides: 

  • tax and accounting services; 
  • social security and compliance obligations; 
  • assistance with immigration and social security matters (EU and non-EU); 
  • preliminary assessment of permanent establishment risk, considering time, functional aspects, and potential commercial relevance; 
  • analysis of occupational health and safety obligations for both employees and employers;
  • preparation of remote work agreements; 
  • drafting of company remote working policies. 

Where A&P provides its assistance

Service delivery

A&P Firm provides assistance remotely or in person, depending on the client’s needs.
We aim to provide an initial response within 24 hours of receiving your request.
In addition, we offer:

  • remote management of all accounting, tax and administrative obligations;
  • IT tools ensuring maximum efficiency, without the need for travel from the client’s country or operating location;
  • advice provided by our Chartered Accountants and Tax Experts in English.

Thanks to this integrated approach, clients can complete the entire procedure without travel, maintaining constant contact with the appointed professional and receiving qualified assistance at every stage.

When to seek advice

Timing

Advice on full remote work abroad is recommended at any stage of the employment relationship, but particularly before starting remote work abroad, to set up the correct tax and social security framework and avoid future issues.
It is strongly advised when there are changes in the duration of stay abroad, country of work, employee duties, or organisational structure, as these factors can affect tax residence, income taxation, or permanent establishment risk.

The service is also useful for ongoing remote work to verify compliance, identify risks, and prepare regularisation plans or defensive documentation in case of inspections by tax or social security authorities.

Why choose A&P

When is advice on working remotely abroad necessary?

Incorrect management of full remote work abroad can have significant tax and social security consequences for both employers and employess, including the risk of double taxation, penalties for incorrect tax residence, and unfulfilled declaration and contribution obligations.

For companies, misclassifying remote work abroad can also trigger the creation of an undeclared permanent establishment, leading to taxation in the host country, fines, and potential international disputes.

A proactive approach reduces such risks, ensuring compliance with Italian and international law, correct application of double tax treaties, and efficient management of cross-border employment, protecting both companies and employees.

F.A.Q. about the service

Generally, taxes are paid in the country where you are a tax resident, not where your employer is located. If you live and are tax resident in Italy, your employment income is normally taxed in Italy, even if you work remotely abroad.
Yes, in some cases. If you physically work remotely in another country for a long period, that country may require taxes on income earned there. International agreements exist to prevent double taxation.
Remote work does not automatically change your tax residence. In Italy, you are considered tax resident if, for more tham 183 days per year, you:
  • habitually live in Italy; or
  • have the centre of your personal or family interests in Italy; or
  • are registered with the Italian population register.
If remote work abroad is temporary, tax residence usually remains in Italy, changing only if you move abroad permanently.
YEs, if you remain a tax resident in Italy. Your employment income is generally taxed in Italy, even if your employer is foreign. If you pay taxes abroad, you can usually avoid double taxation through international agreements.
Generally:
  • Employees cannot deduct home office expenses.
  • Self employed workers or freelancers can deduct certain expenses if the home is used for work purposes.
Rules depend on personal circumstances and type of work.

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