Global Mobility

The management of employees seconded outside of Italy represents one of the main aspects for the “Human Resources” Department of multinational companies and of all companies aiming at starting an internationalization process in order to cope with their economic-production needs.

A dedicated team deals with:

• planning the departing and returning phases of the worker

• preparing the contracts of reference

• defining, together with the company, tax policies

• assisting the company in the payroll implementation

• complying with the tax obligations of the individual employees

• managing the international double taxation

• managing the relationships with the appropriate tax and social security authorities.

With regard to the management of the personnel assigned to Italy, a dedicated team assists the company in the various project phases relating to the assignment in Italy of foreign personnel, with particular reference to the following:

• obligations to be borne by the Italian company in its capacity of withholding agent

• any tax and social security obligations to be borne by the foreign company in Italy

• contracts of reference

• assistance in the correct payroll implementation

• tax compliance obligations on behalf of the personnel assigned in Italy

• management of the international double taxation

• relationships with the appropriate tax and social security authorities.

Particularly sensitive is the case of hiring local personnel abroad. In this context, it is fundamental to manage the shift of the employee from the Italian to the foreign company. Therefore, the consultancy services of Studio Tributario Associato focus on the following areas of activity:

• support to the Italian company in the termination phase of the employment contract

• tax and social security regime of the severance payment and equivalent indemnities

• tax and social security regime of the amounts paid following the termination of the employment contract (allowances for leave not taken, arrears of pay, etc.)

• analysis of the tax residence status

• estimate of the overall tax and social security burden deriving from hiring local personnel abroad

• implementation of the EU Regulations and the social security bilateral agreements;

• implementation of the international totalization;

• pension simulations;

• drawing-up of tailor-made memoranda and of professional opinions