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Insured for over 10 million euros
Structured Business Travels
Legal coordination of structured business travels, including tax implications, both within the EU and with third countries.
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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.
Language: IT, EN, FR, ES, DE
Quality ISO 27001 Certified
Team +50 Experts
ICE Providers & Lecturers
Posted Workers Alliance
Chartered Tax Advisors
EU Law Experts
Quality ISO 9001 Certified
We are Relocation Experts
Based in Italy and active Worldwide
We are providers for:
To whom is this service directed?
Who will it benefit?
This service is directed towards Italian companies, belonging to all sectors, who intend to organise structured business travels within Italy, the EU, or non-EU countries, and to foreign companies planning such travels to Italy.
For example, this service is directed towards:
- Italian companies organizing regular business travels for an employee abroad for the provision of a service;
- An international organisation hosting an employee temporarily from another Italian company.
The firm supports companies operating in the EU, EEA, or non-EU countries, where the applicable regime varies depending on the destination country and the relevant international agreements.
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:
- International Tax Law
- Commercial Law
- EU Labour Law
- Immigration Law
What the service includes
Analysis of legal compliance
A&P provides assistance with the organization and legal compliance of structured business travel, including health and safety protocols, insurance coverage, tax reporting obligations, and in-depth regulatory analyses of both the country of origin and the destination country.
The advisory activity is carried out through a thorough analysis of the requirements applicable to structured business travel, ensuring the correct application of all relevant national and supranational regulations.
Arletti&Partners provides assistance with the organization and legal compliance of structured business travel, including health and safety protocols, insurance coverage, tax reporting obligations, and in-depth regulatory analyses of both the country of origin and the destination country.
The advisory activity is carried out through a thorough analysis of the requirements applicable to structured business travel, ensuring the correct application of all relevant national and supranational regulations.
A structured assessment of the permanent establishment risk is also carried out pursuant to Article 5 of the OECD Model, taking into account the temporal and functional factors indicated by the new OECD Commentary, as well as the possible commercial relevance of the activity carried out abroad.
Other areas, such as tax, accounting, compliance, social security, and migration (EU and non-EU), are managed by the firm’s multidisciplinary teams, ensuring an integrated and coordinated approach.
Workplace safety profiles are also analyzed, correctly identifying the obligations and responsibilities of both the posting company and the host company.
Location of the consultation with A&P
Delivery of the service
The assistance from A&P Studio is provided either 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:
- IT tools that ensure maximum efficiency, without the need to travel from your own country or operational site;
- consultancy provided by our Chartered Accountants and accounting experts in English.
Thanks to this integrated approach, the client can complete the entire procedure without having to travel, maintaining constant contact with the assigned professional and receiving qualified assistance at every stage of the process.
When to book a consultation
Timing
Consulting on the legal aspect of structured business travels is recommended after agreeing to the planning within the company, and before implementing the plan, in order to cater the legal advice, organisation, and compliance to the intended plan. With this time, we seek to secure the validity of visas, comply with tax, social security and reporting obligations, and avoid the risk of complications and sanctions.
It is particularly appropriate for structured business travels, both within the European Union and to non-EU countries, where the social security system, reporting obligations, and applicable regulations vary significantly depending on the destination country and existing international agreements.
Why choose A&P
Why it is necessary to request advice on structured business travel
Improper management of structured business travels can expose a company to significant risks, including the reclassification of the operation as illegal labour supply under migration law, the imposition of administrative and social security penalties under tax law, as well as liabilities regarding workplace safety under labour law.
In practice, those issues will lead to delays, changes of plans and judicial troubles. For example, applying for the wrong visa could lead to issues regarding future entries in the country, thus creating a non-negligeable waste of time and money.
Adopting a cautious and preventive approach allows for full compliance with Italian and European legislation, protecting the company and the workers involved, and significantly reducing the risk of audits, sanctions, and disputes.
F.A.Q. about the service
Do I need special insurance for business trips?
Yes, companies must provide travel insurance covering medical emergencies, trip cancellation, and liability—mandatory under EU safety rules (Directive 89/391/EEC) and Italian D.Lgs 81/2008. Without it, firms risk fines or lawsuits if something happens abroad.
What happens if my company skips the travel policy?
You could face tax bills (e.g., per diem over €260/day becomes taxable salary), denied reimbursements, or safety gaps leading to personal costs. Companies get hit with audits, penalties up to 200% of undeclared taxes, and reputational damage.
Can my employer reimburse me tax-free for food and housing expense during a trip?
Yes, in Italy, the employer can reimburse an employee up to €180/day domestically or €260/day abroad (2025 rates under Article 95(3) TUIR) for food and housing expenses, if documented with receipts. Exceed it, and it’s taxed as income plus social contributions (Article 51(5) TUIR).
What are the risks of not declaring the work performed under a business trip?
Working abroad secretly without declaring it creates tax liabilities like permanent establishments or visa violations. Penalties for the supply of illegal labour include fines up to 50.000 euros or up to a month of imprisonment (Article 18 of Law 276/2003).
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Request a video call with our Experts
Consultancy on Structured Business Travels
- Duration: 30 min
- Starting from: €110 VAT incl.
- Language: EN
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