Secondment of Executives
Italian law includes provisions aimed at facilitating “entry for work in special cases”, which falls outside the annual quotas established by the government through the so-called Decreto Flussi (Flow Decree).
Among these provisions is the “secondment of executives and foreign workers”, as outlined in Article 27, paragraph 1, letter a), of the Consolidated Immigration Act (Testo Unico Immigrazione).
In essence, executives and highly specialized personnel from foreign companies can apply for and obtain authorization for temporary secondment to the Italian headquarters, branch, or representative office of their foreign company. This also allows them to obtain a residence permit to live in Italy.
Eligible Workers for Secondment
The workers eligible for this request include:
- Executives or personnel with specialized knowledge whose skills are considered highly specialized according to the National Collective Labor Agreement (Contratto Collettivo Nazionale di Lavoro – CCNL) applied to the host entity in Italy.
- Employees who have been working in the same sector for at least six months before the temporary transfer.
The temporary transfer duration, which must be tied to the company’s actual needs, cannot exceed five years in total, including any possible extensions.
At the end of the secondment period, the host entity in Italy can choose to hire the executive or highly specialized worker on a fixed-term or permanent contract.
Procedure for Obtaining Authorization for Secondment
- Request for Nulla Osta (Clearance Permit): the host company in Italy must first request a nulla osta for secondment from the competent Prefecture (Prefettura).
- Visa Application: once the nulla osta is granted, the foreign executive or worker must apply for an entry visa at the competent Italian diplomatic or consular authority within 120 days from the issuance date.
- Application for Residence Permit: after obtaining the visa and entering Italy, the worker must apply for a residence permit within 8 days at the competent Questura (police headquarters).
Complexity of the Process and Legal Assistance
The process to obtain a visa for “entry for work in special cases” is particularly complex and detailed, with strict legal requirements that must be met.
For this reason, it is essential to consult an Italian law firm specializing in immigration and labor law.
Boschetti Law Firm provides expert legal consulting and assistance to foreign companies seeking to obtain “secondment of executives and foreign workers” in Italy.
Special cases of work entry for executives and highly specialized workers in italy as defined by the consolidated immigration act
As previously mentioned, executives and highly specialized employees of foreign companies that have a headquarters, branch, or representative office in Italy may apply for and obtain an entry visa and a residence permit, provided they meet all the legal requirements.
This authorization is granted as an exception and outside the entry quotas established annually by the Italian government through the Flow Decree (Decreto Flussi).
This legal provision is particularly significant in immigration law, as it allows highly qualified professionals to enter Italy without being subject to the annual entry limits imposed by the Italian government.
Obligations of the posting company once the work authorization has been obtained
The foreign posting company is required to notify the Italian Ministry of Labour of the posting at least one day before the posting begins, and to communicate any subsequent changes within 5 days.
The posting notification must include all information required by law, such as the identification details of both the posting company and the host entity, as well as the start date, end date, and duration of the posting. The foreign company must also keep, and provide copies translated into Italian of, the employment contract of the posted worker, payslips, proof of salary payments (or equivalent documents), and all other documentation required under Italian law.
Obligations of the seconding company after obtaining the work clearance (nulla osta)
Once the nulla osta for work has been obtained, the foreign seconding company is required to:
- Notify the Italian Ministry of Labor about the secondment at least one day before the start of the assignment.
- Report any changes to the secondment within five days of their occurrence.
The secondment notification must include all legally required information, including:
- Identification details of both the seconding company and the host company in Italy.
- The start date, end date, and duration of the secondment.
Additionally, the foreign company must:
- Keep a copy of the worker’s employment contract in Italian.
- Maintain pay slips and proof of salary payments (or equivalent documents).
- Preserve any other documentation required by Italian regulations.
Typical scenarios / Case studies
The typical scenarios have been developed by drawing on the most significant corporate immigration cases that the firm regularly handles, with the aim of creating structured, complex examples that help the reader navigate their own situation. The case studies, by contrast, illustrate individual real-life matters, anonymised to protect client confidentiality, presented with full factual and contextual detail.
US professional chooses Italy: elective residence obtained and future planned
American professional obtains an elective residence visa while maintaining ties with the USA. Integrated assistance from legal strategy to property search..
US opera singer obtains work authorization in 7 days
American opera singer with contracts already signed with an Italian theatre. Self employment work authorization obtained on an urgent basis to meet professional commitments.
US client purchases property in Rome: secure transaction
American client assisted in the purchase of a property in Rome. Urban planning issues and contractual risks identified and resolved before signing, transaction completed through notarial power of attorney.
American investor: from New York to a villa in Tuscany
Cross-border property transaction with full relocation service. Purchase of a high-end property, with tax status, residency and NHS registration handled remotely.
Canadian couple, retirement property in Puglia
From Toronto to the Itria Valley. Purchase of a farmhouse with cadastral issues, 7% flat tax on foreign pensions, elective residence visa and healthcare transition.
British entrepreneur, opening a business in Milan
Post-Brexit, a London-based tech entrepreneur establishes an operational headquarters in Milan. Immigration pathway as a non-EU national, company incorporation, and tax planning.
Swiss retiree: 7% flat tax regime in Southern Italy
A banking executive relocates from Zurich to Calabria. Management of the Swiss occupational pension pillar, Italy-Switzerland Tax Convention, and deregistration from the cantonal tax register.
American couple: retirement project in Abruzzo with visa and flat tax
From Connecticut to Abruzzo. Elective residency visa, 7% flat tax coordinated with IRS and FATCA obligations, and transition from Medicare to the Italian NHS (SSN).
German couple, from Munich to Tropea
Retired engineers from the Bavarian automotive sector. Multi-tier pension management, Italy-Germany Tax Convention, and the 7% preferential tax regime.
Startup tech: apertura filiale italiana per il mercato EU
A Bay Area SaaS company establishes a Milan headquarters. Innovative startup SRL, EU Blue Card for the team, transfer pricing, impatriates tax regime, and GDPR compliance.
Fashion brand, representative office in Milan
Brand premium newyorkese apre presidio a Milano. Strutturazione per evitare stabile organizzazione, trasferimento direttrice creativa e gestione showroom.
Manufacturing company, ICT transfers to Italy
Multinazionale giapponese trasferisce 3 figure chiave in Piemonte. Permessi ICT per manager e specialista, coordinamento consolare e regime impatriati per tutti i dipendenti.
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The Italian digital nomad visa requires an annual income from lawful sources of at least three times the healthcare exemption threshold (approximately EUR 20,000–21,000 gross), although in practice a benchmark of around EUR 28,000 is often considered.
Applicants must work remotely, as employees or freelancers, for an employer or clients not based in Italy, proven through a contract or binding offer. The application must be submitted to the Italian consulate in the country of residence. Valid health insurance, accommodation in Italy, and high qualification requirements are also needed.
The visa is valid for up to one year and is renewable.
The intra-company transfer (ICT), governed by Article 27-quinquies of the Immigration Act, allows managers, specialists, and trainees from a non-EU company to work at the Italian branch of the same company or group. The procedure requires a work authorization (nulla osta) from the Immigration Office and the subsequent ICT visa issued by the Consulate.
The ICT permit lasts up to 3 years for managers and specialists and 1 year for trainees. It is exempt from annual quotas. The company must prove the corporate link and the employee’s role, as well as compliance with Italian working conditions.
Recognition of a nursing qualification obtained outside the EU requires a decree from the Ministry of Health, following an assessment of the application submitted with the required documentation. The applicant must provide the qualification with official translation, legalization or apostille, together with the other required documents and a detailed study program.
If the qualification is not fully equivalent, the Ministry may require an aptitude test or a compensatory traineeship. After recognition, registration with the OPI (Order of Nursing Professions) of the relevant province is required. Processing times are approximately 4 months from the complete submission of the application.
Yes, the refusal of a self-employment visa can be challenged by filing an appeal before the Regional Administrative Court (TAR) of Lazio within 60 days from notification of the refusal, or by filing an extraordinary appeal to the President of the Republic within 120 days. An appeal to the TAR also allows for a request for interim relief (suspension), provided that, in addition to a reasonable likelihood of success on the merits, there are grounds of urgency.
The most common grounds for refusal include: insufficient income, incomplete documentation, and failure to demonstrate the economic sustainability of the activity. A lawyer assesses the merits of the appeal and, if the defect exists and can be remedied, it may be more effective to submit a new, corrected application.
The EU Blue Card is generally more advantageous for highly qualified profiles: it requires a job offer of at least 6 months, a salary not lower than the levels set by collective agreements and the national average (ISTAT), and a higher education degree or qualified professional experience. It is limited to highly qualified subordinate employment.
The standard work visa falls within the quotas of the immigration decree and offers greater flexibility in requirements, but with longer processing times. The EU Blue Card is quota-exempt and allows intra-EU mobility with certain limitations. The choice depends on the applicant’s profile and compliance with the required criteria.
