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Budgeting for taxes to lighten the tax burden - Your tax consultant in South Tyrol

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The definition of “posting of employees to Italy”

Pursuant to the (Italian) Legislative Decree No. 136/2016, one refers to the posting of employees to Italy, also called secondment to Italy, when:
A employee/worker, following his employers instructions (the foreign posting company) performs his working duties, for a specific time, in Italy.

Consequently, one refers to the “posting of employees/workers to Italy” in the case of:

  • Effective posting (secondment): The employer (posting company), in its own interests, places a employee/worker for a specific period of time at the disposal of another company (called host or user) and/or lets him perform his work there. The employee/worker, therefore, does not work on behalf of the company that has posted him, but in favour of the one to which he has been posted
  • Field work: the employee/worker works in favour of the posting company (assembly activities, supplies, business trips)
  • Transfer of employees/workers to one of the company’s branches or to an associated company
  • Transnational provision of services, regardless of the economic sector
  • Freight transport, if an additional service, e.g. loading and unloading, is provided in Italy

 
 
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