Global Mobility

The international mobility of employees is a necessity for businesses and an opportunity for talented individuals, but it often comes up against a set of rules on personal income tax, social security, immigration and labour law that are not harmonised with each other.

Our Global Mobility & Employment Tax team assists companies and their employees who work temporarily abroad or who are temporarily posted to Italy and helps companies identify the most appropriate structure for their international mobility plan, taking into account the immigration, tax and social security obligations of the parties involved.

The range of services includes the structuring and implementation of cross-border mobility plans, which mainly translates into the following activities:

• analysis of immigration regulations and management of the immigration procedure applicable in the host Country;
• arrival/departure briefing;
• advice on the tax treatment of employment income in the country where the work is carried out and in the country of residence;
• application of favourable tax regimes in Italy and abroad;
• tax treatment of cross-border share ownership plans;
• withholding tax obligations and payroll assistance;
• options and implications in relation to social security and healthcare;
• drafting of secondment agreements and tax equalisation agreements, drafting of intercompany agreements and loan letters;
• support with local compliance requirements (application for tax code, registration with the Resident Population Register, registration with the National Health Service, tax returns, payment of taxes).

Our activities cover all areas of immigration and cross-border taxation and contributions for individuals, as well as drawing on the experience gained in assignments with private clients.

With a presence in over 100 countries, the WTS Global team offers local expertise on a global scale.