Head of Global Mobility
Giovanni is an expert in impatriate and expatriate management of employees who are in international assignment, international personal taxation, social security and immigration matters including personal tax filing obligations.
Each year, our Professionals support numerous Clients in securing the best solutions for Travel Policies and Immigration. From Expat Benefits to Visa procedures, our assistance is indispensable for individuals with global ambitions and business ventures. We specialise in managing income tax considerations and ensuring social security compliance, which are key aspects in the successful transfer of employees across borders.
In today’s interconnected business landscape, our Global Mobility services guarantee that your international workforce operates efficiently, complying with global regulations and driving your company’s success.
The term describes a function – typically within a company’s HR department – that determines a multinational corporation’s ability to relocate employees across international offices. Services encompass expatriate payroll, compensation and benefit entitlements, immigration procedures, social security compliance, and tax considerations.
An individual’s tax obligations in Italy depends on their Italian tax residency status. If classified as an Italian tax resident, they are required to pay taxes in Italy on their worldwide income. Conversely, non-residents are only taxed on income earned within Italy
LDP provides expert guidance to assess tax residency, ensure legal compliance, and optimise the tax burden effectively.
EU citizens do not require a permit to live and work in Italy; they must only register with the Office of Record of Resident population within 90 days of entering the country.
Non-EU citizens, however, must apply for a work permit to legally reside and work in Italy. In certain cases, special permits, such as an Investor Visa, Start-up Visa, or Elective Visa, are available for self-employed individuals or those seeking to relocate permanently or invest in Italy.
LDP can assist in identifying the most suitable permit for your situation and support you in obtaining it.
A special tax regime for new residents is available, allowing individuals who transfer their tax residency to Italy to opt for a flat substitutive tax of €100,000 per year on foreign-sourced income, regardless of the total amount earned abroad.
This regime is valid for 15 years and can be extended to family members of the applicant, who will benefit from a reduced tax amount of €25,000 per year each. Additionally, no inheritance or donation tax applies to assets located outside of Italy.
LDP can assist in evaluating your eligibility for this regime and guide you through the necessary compliance requirements.
For non-EU citizens, obtaining a work permit is mandatory to legally reside and work in Italy. Under specific conditions, special permits, such as the Investor Visa, Start-up Visa, and Elective Visa, are available for self-employed individuals or those intending to relocate permanently or invest in Italy.
LDP can help determine the most suitable permit for your circumstances and provide assistance in the application process.
A Global Mobility advisory facilitates international assignments for companies and their employees, ensuring smooth transitions while complying with legal requirements in both the country of origin and the destination. Their role includes managing relocations, handling regulatory obligations, and optimising processes for a seamless global workforce experience.
In Italy, social security and pension contributions are generally required under the territoriality principle. However, specific provisions may apply depending on the assignee’s country of origin, potentially exempting them from these payments.
LDP can assist both you and your employer in evaluating social security obligations and ensuring compliance with international and domestic regulations.
The Italian Government has introduced a special tax regime that grants, under specific conditions, a 50% exemption on employment income earned in Italy for up to five years.
To qualify, the general requirements include:
Special provisions apply to individuals who transferred before December 31, 2023, purchased real estate in Italy, or have minor children.
LDP can assist in evaluating your eligibility for this regime and guide you through the necessary steps to ensure compliance.
LDP provides Tax, Law and payroll scalable and customised services and solutions. LDP Professional have also matured a significant expertise in M&A, Corporate Finance, Transfer Price, Global Mobility Consultancy and Process Automation.
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