Internazional Work

Intra-company transfer to Italy

With Legislative Decree No. 253 of December 29, 2016, Italy transposed EU Directive 2014/66/EU on the entry and residence conditions for executives, specialized workers, and trainees from third countries within the framework of intra-company transfers.

The aim of this legislation was to facilitate intra-company transfers for non-EU workers employed by multinational companies with headquarters outside the EU, by establishing transparent and simplified admission procedures.

The visa for intra-company transfer to Italy is regulated by Article 27-quinquies of the Consolidated Immigration Act (Testo Unico sull’Immigrazione).

This provision allows foreign workers to enter and reside in Italy for the purpose of performing subordinate work within the framework of intra-company transfers, for periods exceeding three months and outside the entry quotas set by the Flow Decrees (Decreti Flussi).

This entry opportunity is granted to:

Foreign nationals residing outside the European Union at the time of application.
Workers already admitted into another EU Member State who wish to enter Italy under the intra-company transfer framework.

The Intra-Company Transfer Visa (ICT Visa) for Italy enables companies to efficiently respond to the demand for managers and highly qualified workers to be assigned to branches or subsidiaries of multinational companies.

This system introduces transparent and simplified admission conditions, while also ensuring attractive conditions for the temporary stay of transferred employees within the company structure.

Categories of intra-company transfer (ICT) visas

Before delving into the different types of intra-company transfer visas, it is important to clarify the definition of intra-company transfer.

An intra-company transfer (ICT) refers to the temporary secondment of a foreign worker from a company based in a third country (with which the worker has had an employment relationship for at least three months) to a “host entity” in Italy. The host entity must be part of the same company or belong to the same corporate group, as defined by Article 2359 of the Italian Civil Code.

According to Article 27-quinquies, paragraph 3, of the Consolidated Immigration Act (TUI), a “host entity” refers to the Italian headquarters, branch, or representative office of a company, usually part of a multinational corporation.

The intra-company transfer framework facilitates worker mobility between host entities belonging to the same company or corporate group across different EU Member States.

Types of Intra-Company Transfer Visas

There are essentially two types of ICT visas:

ICT Visa for a Non-EU Worker Residing Outside the European Union: this visa is granted to a foreign employee working for a company based outside the EU, which has a branch, subsidiary, or representative office in Italy.

ICT Visa for a Non-EU Worker Already Holding an ICT Residence Permit from Another EU Member Statt: this visa is for a third-country national who already holds a valid ICT residence permit issued by another EU country and seeks to transfer to Italy under the intra-company transfer framework.

Differences in Documentation Requirements

While the visa application procedure remains essentially the same for both categories, the required supporting documents for an intra-company transfer visa to Italy vary depending on the applicant’s status.

Eligibility conditions for intra-company transfer (ICT) visas

As previously discussed, an application for an intra-company transfer (ICT) visa to Italy must meet specific eligibility criteria:

Specific Worker Categoriea: from a subjective standpoint, the application is strictly reserved for certain categories of workers, as outlined in the previous list.

Maximum Duration of Transfer:
- Article 27-quinquies, paragraph 11, of the Consolidated Immigration Act (TUI) establishes a maximum transfer duration of:
  - Three years for executives and specialized workers.
  - One year for trainees, with no possibility of extension once the period expires.
  - This means that at the end of the authorized transfer period, the migrant worker must return to the entity within the same company or corporate group located in a non-EU country.

Minimum Employment Duration:
- The employment relationship between the seconded worker and the foreign company must have existed for at least three months before the application.
Temporary Nature of the Transfer: the secondment must be temporary (within the time limits stated above) and must involve a worker residing outside the European Union being assigned to an Italian headquarters, branch, or representative office.

Requirements for applying for an intra-company transfer (ICT) visa

To obtain an ICT visa for Italy, applicants must meet specific requirements:

Job Position Requirement
The worker being transferred must hold one of the following roles:
- Executive (dirigente)
- Specialized worker (lavoratore specializzato)
- Trainee worker (lavoratore in formazione)

Requesting Entity in Italy: the transfer request must come from a host entity in Italy, which must be a headquarters, branch, or representative office of a company based in a non-EU country.

Employment Duration Requirement:the worker must have been employed by the foreign company (seconding company) for at least three months before the transfer application.

Corporate Relationship Requirement: there must be a corporate link between the foreign company and the host entity in Italy. Both must be part of the same enterprise or corporate group, as defined by Article 2359 of the Italian Civil Code.

Qualifications and Professional Experience: the worker must meet qualification, experience, and educational requirements applicable to their specific category (executive, specialized worker, or trainee).

Procedure for requesting a nulla osta for an intra-company transfer visa in italy

The procedure for obtaining a nulla osta (clearance permit) for an ICT visa is outlined in Article 27-quinquies of the Consolidated Immigration Act (TUI) and involves the following steps:

Submission of the Nulla Osta Reques: the host entity in Italy submits the application to the competent Single Immigration Desk (Sportello Unico per l’Immigrazione – SUI).

Submission of Required Documents: within 10 days, the host entity must provide all necessary documentation to the Single Immigration Desk.

Verification of Documents: the Single Immigration Desk reviews the application to verify the completeness and accuracy of the submitted documents. If irregularities are found, the host entity is asked to correct or supplement the documentation.

Evaluation by Competent Authorities: the Single Immigration Desk consults the territorial office of the National Labor Inspectorate and the competent Questura (police headquarters) to confirm there are no obstacles to granting entry.

Decision on the Application: the process must be completed within 45 days from the submission of the application. The Single Immigration Desk issues a decision of approval or rejection for the nulla osta for ICT visa.

Transmission to the Italian Consulate: if approved, the Prefecture electronically transmits the nulla osta and the worker’s tax code to the competent Italian Consulate in the worker’s country of residence.

Categories of foreign workers eligible for intra-company transfer

According to Italian regulations, the ICT visa is available to three specific categories of workers:

Executives (Dirigenti)

These are high-ranking employees responsible for managing the host entity under the supervision of the board of directors or shareholders.
Their duties include:
- Managing the host entity or a specific department or division.
- Supervising and controlling the work of other employees.
- Proposing hiring, dismissals, or other personnel decisions.
According to Circular No. 521 (February 9, 2017), issued by the Ministry of the Interior and the Ministry of Labor, an executive is a worker who:
- Performs functions requiring high professionalism and autonomy.
- Has decision-making power and responsibility towards the employer.
- Coordinates and oversees the company’s overall operations or an independent business unit.

Specialized Workers (Lavoratori Specializzati)

These are employees within the corporate group who possess specialized knowledge essential to a specific industry.
Consideration is given to:
- Technical expertise.
- High-level qualifications.
- Professional experience in activities that require specialized skills.
- Membership in a professional register, if applicable.

Trainee Workers (Lavoratori in Formazione)
These are workers who:

- Hold a university degree.
- Are transferred to an Italian host entity for the purpose of career development or gaining specialized knowledge or business methods.
- Must have a structured training plan that defines the duration, objectives, and conditions of their training.

Required documents for an intra-company transfer visa to Italy

According to Circular No. 521 of February 9, 2017, the host entity in Italy must submit the following documents to the Single Immigration Desk to obtain the nulla osta for an ICT visa:

Corporate Documentation

- Proof that the host entity in Italy and the foreign company belong to the same company or corporate group.
- Copy of the worker’s employment contract, confirming that they have been employed for at least three consecutive months before the transfer.

Worker’s Qualifications and Experience

- Evidence of qualifications, professional experience, and academic credentials required for the worker’s position.
- If the worker will perform a regulated profession, proof of compliance with Legislative Decree No. 206/2007 (recognition of foreign qualifications).

Identification and Compliance Documents

- Copy of the worker’s passport (or an equivalent identity document).
- Copy of the identity document of the legal representative of the Italian host entity submitting the request.

Specific Documentation for Trainee Workers

- Individual training plan, specifying:
- Duration of the training.
- Learning objectives.
- Training conditions.

Social Security and Employment Compliance

- Commitment to fulfill social security and welfare obligations under Italian law, unless covered by bilateral social security agreements.

Additional Required Documents

- €16 revenue stamp (marca da bollo) required for the application.
- Letter of secondment, translated into Italian and legalized or apostilled.

Legal Assistance for ICT Visas

Thanks to its extensive experience in intra-company transfer visas, Boschetti Law Firm can:

Guide clients in preparing the required documentation to ensure a smooth application process.
Provide precise legal assistance to overcome potential obstacles in obtaining the ICT visa.
Verify and prove:
The corporate link between the Italian host entity and the foreign company.
The existence of a valid employment relationship of at least three consecutive months before the transfer.
The duration of the transfer, within legal limits.
The worker’s job role (executive, specialized worker, or trainee).
The salary and working conditions, in line with applicable Italian labor laws and collective agreements.

Additionally, we will demonstrate:

That at the end of the ICT period, the worker will return to their original foreign company.
That the worker meets all qualification, experience, and education requirements.
That, if applicable, the worker possesses the qualifications required for regulated professions under Legislative Decree No. 206/2007.

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.

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American opera singer with contracts already signed with an Italian theatre. Self employment work authorization obtained on an urgent basis to meet professional commitments.

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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.

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American investor: from New York to a villa in Tuscany

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Complete relocation service, from property due diligence to handing over the keys

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Retirement

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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.

7% flat tax activated, cadastral issues resolved before the deed of sale

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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.

European operational hub established with self-employment visa successfully obtained

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7% flat tax activated on Social Security and 401(k) pension income

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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.

Three German pension pillars optimised with Italian flat tax

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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.

Operational within 5 months, payroll cost −35% with impatriates tax regime

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Fashion brand, representative office in Milan

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Rischio stabile organizzazione prevenuto, presidio EU operativo

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Corporate

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.

3 trasferimenti completati in 4 mesi e mezzo, linea produttiva avviata nei tempi previsti

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How boschetti law firm can help you obtain an intra-company transfer (ICT) visa for Italy

Boschetti Law Firm leverages its extensive expertise in immigration law to assist workers seeking to enter and reside in Italy under an intra-company transfer (ICT) visa.

Initial Consultation and Case Assessment

We provide a free initial remote consultation, allowing us to assess the specific details of each case and verify whether the applicant meets the legal requirements for an ICT visa.
If eligibility is confirmed, we prepare a detailed list of required documents that the client must submit.
Documents must be properly translated and apostilled if they are public records, or translated simply for private documents.

Application Preparation and Submission

Once the service agreement is accepted, we:
Review all documentation for compliance.
Prepare the ICT visa application.
Submit the application on behalf of the client.
Throughout the process, we represent the client before the relevant public administration offices, addressing any requests for clarifications or additional documents.

Handling Visa Rejections

If the Italian authorities issue a preliminary rejection notice (preavviso di diniego del visto), we:
Provide legal assistance to contest the decision.
Submit defensive counterarguments under Article 10-bis of Law No. 241/1990.

Post-Visa Assistance: Residence Permit Application

Once the ICT visa is granted, we continue to support the client by:
Assisting in applying for a residence permit (permesso di soggiorno).
If needed, accompanying the client to the Questura (Police Headquarters) for the permit application process.

With Boschetti Law Firm, clients receive comprehensive legal assistance from the initial application phase to final approval and residence permit issuance.

Simple and fast steps

To obtain an intra-company transfer (ICT) visa for Italy, a series of key steps must be followed. Boschetti Law Firm can oversee the entire process to ensure a smooth and successful application.

Here is a simplified overview of the necessary steps:

Initial Legal Assessment

- Schedule a remote consultation to assess the legal framework regarding the foreign worker and the host company in Italy.
- Verify whether the basic eligibility requirements for the nulla osta and ICT visa are met.

Document Collection

- Obtain the required documentation from the client, ensuring that it is properly translated and legalized.
- If the documents originate from a country that is a signatory of the 1961 Hague Convention, they must be apostilled.

Coordination with the Italian Host Entity

- Establish direct contact with the host entity in Italy.
- Engage with the legal representative, who must sign the official authorization to proceed with the nulla osta application at the Single Immigration Desk (Sportello Unico per l’Immigrazione) at the Prefecture.

Additional Documentation from the Host Entity.
Request supplementary documents from the host entity, including:

- Chamber of Commerce registration certificate of the Italian company.
- Identity document of the company’s legal representative.

Submission of the Nulla Osta Application

- File the nulla osta request for the ICT visa with the competent Prefecture.

Administrative Assistance Throughout the Process

- Provide ongoing support to both the host entity and the foreign worker during the administrative process.
- Address any challenges or requests for additional documentation from the authorities.

Handling Potential Visa Rejection Notices

- If a preliminary visa rejection notice (preavviso di diniego) is issued, submit legal counterarguments under Article 10-bis of Law No. 241/1990 to contest the decision.

Final Steps: Visa and Residence Permit Assistance

- Assist the foreign worker in submitting the ICT visa application at the Italian Consulate.
- If the visa is granted, provide legal support in applying for the residence permit (permesso di soggiorno) as a seconded worker in Italy.

With Boschetti Law Firm’s expert guidance, both the host company and the foreign worker can navigate the ICT visa process efficiently, ensuring compliance with Italian immigration regulations.

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Digital Nomad Visa: what are the income requirements and how is the activity proven?

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.

Intra-company transfer: what procedure to assign a manager to Italy?

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.

Non-EU nurse: how does qualification recognition work in Italy?

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.

Self-employment visa refused: can it be appealed and within what time limits?

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.

EU Blue Card vs standard work visa: which is more suitable for highly qualified personnel?

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.