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What happens when a person residing in the U.S. inherits assets located in Italy? What tax obligations arise? 

Do not miss Attorney Giuditta De Ricco article "The Tax Implications of Inheriting Property in Italy" published on the current National Italian American Bar Association newsletter (available here)

Giuditta De Ricco joined the Mazzeschi Legal Team last year. She is specialized in Italian corporate and commercial law, with over 15 years of experience. If you wish to receive more information on the article subject, please write to gdr@mazzeschi.it 

 

buffer 1143486 1920Italian Government is currently working on the annual decree - "decreto-flussi" - that will determine the number of work authorizations (“quotas”) that will be available in 2017 for different categories of foreign citizens wishing to work in Italy.

By way of background, immigration for work purposes in Italy is based on a quota-system which is fixed annually by means of a Decree - the so-called "decreto-flussi". The quota decree sets the numerical limits for each category of worker/citizen allowed to apply for a work permit. Quotas do not apply to certain categories of workers.

As of now, the number of “quotas” for 2017 is thought to be no more than 30.000.

At least half of these will be reserved to foreigners seeking entry for the purpose of seasonal work; several quotas will be reserved to foreign citizens already in possession of a residence permit in Italy (study, seasonal work) intending to convert it into a permit that would allow them to be employed in Italy full time.
The remaining part – few quotas – will be for self-employment work and special categories of foreigners (such as South American citizens with Italian ancestors or workers who have completed a specific training in their country of residence).

As a conclusion, the 2017 quota decree is not expected to be surprising, being not so different from the quota decrees issued since 2011.
In fact, the last quotas for subordinate employment were issued in 2010 and since then no further quotas for foreign citizens residing abroad seeking entry for subordinate employment in Italy have been issued.

 

Guidelines and dedicated website have finally been published for employers posting workers to Italy to comply with the new obligations set forth by Decree n. 136/2016 implementing the EU Posted Workers Directive (2014/67) – see here for an overview

In particular, it is established that the mandatory communication obligation applies not only to assignments activated post December 26, 2016 but also to any assignments activated post July 22nd, 2016 still ongoing as of January 26th, 2017. Employers shall accomplish the so called “postponed notification” within January 26, 2017

The dedicated website www.distaccoue.lavoro.gov.it (available in English as well) provides an overview of the current regulation on the matter and clarifies some operational aspects.

 

The new ICT permit – contrary to the standard intra-company permit – will allow non EU workers to work in other Eu countries for companies of the same Group without need to obtain a new visa.

The term for implementing Directive 2014/66/EC of 15 May 2014 on the conditions of entry and residence of third-country nationals in the framework of an intra-corporate transfer (ICT) has now expired and Italy – among other member states – has not implemented the ICT Directive yet, although the government has already worked at the law draft. The law draft is awaiting the Parliament approval and publication in the official gazette in order for it to came into force.

The draft of Decree is available here http://www.senato.it/leg/17/BGT/Schede/docnonleg/33187.htm

The Decree introduces a new kind of permit (“ICT Work Permit”) to regulate the transfer of workers in the framework of a transfer between companies belonging to the same Group (“ICT Workers”). The new permit, regulated by art. 27 quinques and sexies of Immigration Law, applies to managers (“dirigenti”), specialist (i.e. workers possessing specialised knowledge essential to the host entity's areas of activity, techniques or management), trainees.

The Decree shall not apply to researchers, students, autonomous workers, workers posted under Directive 1996/71 and 2014/67. ICT Work Permits shall have a maximum duration of 3 years. At the expiry, the ICT Worker will need to leave Italy for at least 3 months before being allowed to file for a new permit. ICT Workers will need to provide evidence of employment within the same Group for at least three uninterrupted months immediately preceding the transfer.

The procedure for the ICT permits is the following:

1. The application is filed at the Immigration Office (Sportello Unico) by the host company. The company will need to submit within 10 days the supporting documents
2. The Immigration Office, if all conditions are met, will issue the permit within 45 days
3. The ICT Worker will apply for the visa at the Italian Consulate of his place of residence
4. Within 8 days from entry into Italy, the worker will submit at the Immigration Office the application for ICT permit of stay (permesso di soggiorno)
5. The Police (Questura) will issue the ICT permit of stay within 45 days from the application

Workers who already hold an ICT permit issued by another member State shall be entitled to work in Italy up to 90 days by simply notifying their stay to the local Police Station (Dichiarazione di presenza). If workers want to stay for more than 90 days they will need to apply and obtain an ICT Work Permit while they shall be exempted from obtaining a work visa. They will however need to register and obtain an ICT permit of stay.

ICT Workers shall be entitled to bring they family for the period of their assignment in Italy.

Immigration Law already provided for an intra-company work permit, regulated by art. 27(a). Below is a comparative table showing the differences between the 2 permits. It is likely that the Ministry will issue in the near future some instructions in order to clarify the differences between the 2 procedures.

 TABELLA ICT

 

 

December 19, 2016 - New provisions on foreign seasonal workers entered into force on November 24th, 2016, by means of legislative decree October 29, 2016, n. 203 which has transposed Directive 2014/36/EU on the conditions of entry and stay of third-country nationals for the purpose of employment as seasonal workers. Further guidelines and clarifications were provided with circular letter no. 37 issued on December 16, 2016 by Ministry of Labour and Immigration authority.

Together with the set of common rules on intra-corporate transferees, researchers, students, highly qualified workers, family reunification, long-term residents etc. the EU Seasonal Workers Directive is part of the EU common policy which aims to establish a framework for legal migration and to simplify and harmonise procedures within the EU.  
The Directive is aimed at cutting the number of people working without authorisation in seasonal jobs and overstaying, prevent exploitation, protect health and safety of seasonal workers, facilitate the movement of the workers from/back to their home countries by facilitating the re-entry procedures for subsequent seasons 

Italy has transposed the directive with decree October 29, 2016, n. 203. The decree introduces several changes to the current regulation, easing the applications procedures but at the same time imposing more severe penalties for employers noncompliance.    

The most important new features included in the modification of the current Italian regulation on seasonal workers are:

    • It is established that the work sectors defined as “seasonal” work are those of agriculture and tourism only
    • easier procedures for multi-year work permit applications: 
      • the worker shall demonstrate to have been employed in a seasonal work in Italy at least once in the previous 5 years (instead of 2 years). 
      • The multi-year residence permit for seasonal work will have a maximum 3 years duration: for each year, the allowed stay will be indicated – max 9 months in 12 months 
      • The employer can apply for a multi-year work permit that will entitle the worker to obtain the subsequent entry visas more easily
      • Each year work authorization will be valid for the time indicated in the job contract offered (not on the basis of previous work permits) and can be filed also from another employer (different from the one who first applied)
    • No more labour market test (for Italian or EU workers available to accept that specific employment) and clearer processing times (20 days for the issuance of a seasonal work permit)
      • Stricter requirements and rules on adequate accommodation to be guaranteed by the employer
      • The seasonal worker can accept another work offer in the seasonal sector if his/her contract for the year is expired but have not yet used up the allowed 9 months in 12 months (with no need to re-apply for a visa)
      • If the worker is offered a job (non-seasonal) and has already worked in Italy for a least 3 months, he/she may apply for it to be converted into a standard residence permit for work (within the quota limits) 
      • The penalties for noncompliance with immigration regulations as provided for in the Italian Immigration law, art.22, governing the general provisions on work permits for foreign nationals
      • If the permit is revoked because of the employers non compliance with labour and migration rules, the worker shall receive a compensation based on the salary set in the collective bargaining agreement.

 

イタリア就労ビザの法律  と  ビジネス移民に関するEU指令

IMG 1362

December 2016 - Law n. 76/2016 reformed Italian family law extending the provisions previously reserved to “Coniuge” (Spouse) “Coniugi” (Spouses) - or equivalent terms - to same sex partners who have entered into a legally registered civil union.

The first implementing decree (no. 144, July, 23 2016) had provided temporary guidance on civil union registration procedures in the marital archives and other implementing decrees were preliminary approved in October and were expected to be issued within December 5th. The deadline has then been moved to March 2017. The decrees are aimed to incorporate the new civil union norms into the existing legislation, thus clarifying several procedures which are still unclear.

While awaiting for the implementing decrees to be approved and referring to the provisions of Law n. 76/2016, however, Consulates and Prefectures in Italy are starting to accept and process the first citizenship applications from NON-EU nationals who have entered into a legally registered civil union with an Italian national.

The requirements are the same as those applied to any other couple: application can be filed after 2 years from the civil union (if residing in Italy), after 3 years if residing abroad. The time reduction in presence of children do not apply (same-sex couples are not granted parenting rights). Civil union/partnership/marriage celebrated abroad can be registered with Italian authorities and are considered valid as long as they are legally recognised in the country where have been celebrated.

 

 

Starting January 2017, Italian immigration law makes visas available to immigrant investors seeking to enter Italy to engage in capital investments that benefit the Italian economy. Particular attention is given to funding leading to job creation and to investments connected with start-up companies, advanced training, scientific research and patronage activities.

In addition, in an effort to attract foreign investments, tax and financial reliefs for foreigners transferring their tax residency in Italy are provided for.

To qualify as an immigrant investor, a foreign national must invest the following minimum capital euro amounts:

  • At least 2 million in Italian government bonds - funds to be kept for a period of at least 2 years; or

  • At least 1 million in equity instruments of company based and operating in Italy or 500.000 in case of a start-up company; or

  • At least 1 million philanthropic funding supporting projects of public interest in the field of culture, education, immigration, scientific research, recovery of cultural assets and landscapes.

 

Other eligibility conditions:

  • Provide documentary evidence of being the beneficial owner of the above amounts, which must be in any case readily available and transferable to Italy;

  • Submit a written declaration whereby the applicant undertakes the commitment to use the funds above for the relevant purpose within 3 months from entry into Italy;

  • In addition to the above, provide documentary evidence of the availability of funds above the minimum threshold set for the healthcare contribution (8.500,00 euro).

 

In July 2017, the Italian government has announced the publication of the Investor's Visa implementing decree (Inter-ministerial decree July 21 2017).

The decree lays down the preliminary guidelines and provides information on the procedure and documents required.

In particular, it provides clarification on the type of investments and donations that may ensure the eligibility conditions for the Investor's visa, determines the authorities in charge of processing the applications and describes the procedure for filing the visa and residence permit application as well as the conditions for the permit renewal.

Below is a summary of the main points of the decree:

  • The authority in charge of evaluating the applicant’s eligibility conditions is a special Committee made of various authorities among which representatives of Ministry of Economic Development, Ministry of Interior, Ministry of External Affairs and of Tax Authorities and Financial Police;

  • The applications will be managed through an online platform yet to be created;

  • Among the documents required, the applicant needs to submit a police clearance for each country where he/she has lived in the previous 10 years;

  • The application will follow 3 basic steps: online clearance (nulla osta) application; visa application at the Consulate in the foreign country; residence permit application in Italy;

  • Within 3 months from the date of entry, the applicant must provide documented evidence of the investment or donation. Failing to do so will result in denial of residence permit;

  • In case of disinvestment before the terms or if the holder is untraceable, the residence permit can be revoked at any time;

  • After 2 years, the residence permit can be renewed for additional 3 years, further to the approval from the committee.

 

Applications must be filed through the online platform https://investorvisa.mise.gov.it/index.php/en/ 

The investors visa holder shall receive a 2 years valid investors residence permit (permesso di soggiorno “per investitori”), renewable for further 3 years (as per the current law provisions after 5 years of legal stay and provided the eligibility requirements are met, a foreign national can apply for permanent residency i.e. EC residence permit for long term residents, valid indefinitely).

The issuance of the permit is subject to the verification that the investment has effectively been completed within 3 months of entry in the country.

The permit can be revoked even before its expiration date, if it is ascertained that the investment has been withdrawn before the 2 years’ term.

The renewal of the permit after the first 2 years of validity is subject to the verification that the funds where duly invested within 3 months of entry and the that the investment is still ongoing at the time of renewal.
Family members of investors visa/permit holders are eligible for a residence permit for family reasons.

Specific penalties are foreseen with regards to the proof of the lawful source of funds (art. 648-bis, 648-ter; 648-ter.1 of Penal Code and Art. 12 quinquies L. D. 365/1992 – provisions on money laundering, investment of money of illegal provenance, self- money laundering, smuggling etc.)

 

For information mm@mazzeschi.it 

 

 

Italy has has implemented the EU Posted Workers Directive (2014/67) which regulates the posting of workers in the context of the provision of services by means of Decree n. 136/2016
 
The directive refers to trans-national provision of services in three situations: posting of a worker to another Member States under a contract concluded with the party for whom the services are intended (customer or other company); posting of a worker to an establishment or to a company owned by the group; workers posted by placement agencies
 
"Posted workers" are defined as workers "who habitually work in another Member State and are sent to work in Italy for a limited, predetermined or predictable period of time". During the posting the worker maintains his/her employment relationship with the sending employer and is sent to work to another Member State with the aim of temporarily providing a service within in the receiving country.
 
The Decree applies to:
  1. EU Companies posting workers to Italy in the framework of the provisions of services either to a company part of the same group or to a customer or other company,
  2. Placement agencies established in an EU state posting workers to companies established or operating in Italy;  
  3. NON-EU companies posting workers to Italy in the framework of the provisions of services either to a company part of the same group or to a customer or other company;

A number of obligations were introduced for employers posting workers in the country.

 
Mandatory communications (in force starting from December 26th, 2016)
The posting employer shall sign up and create an account in the online dedicated system which will be available on the Labour and Social Policy portal www.lavoro.gov.it by December 26th, 2016
The information provided through the system above (number of workers involved, start/end date of the posting, place of work, host entity etc.) will be available to the Labour Inspectorate, National Social Security Agency (INPS), National Workers compensation authority (INAIL).
  • Employers posting workers to Italy must submit – one day before the start of the posting - a compulsory electronic notification (electronic form UNI_Distacco_UE) through the Labour and Social Policy portal www.lavoro.gov.it with the following information:
    • sending company details;
    • number and details of posted workers;
    • start date, duration and end of assignment;
    • place of work;
    • host company details;
    • type of services;
    • data and address of the representative/s domiciled in Italy
    • number of authorization – if applicable
  • Any variation to the posting conditions must be communicated through the same system within 5 days, namely:
    • Start date, end date and duration of assignment
    • Place of work
    • Type of services (ATECO code)
    • Details and address of the legal representative in Italy responsible for keeping/receiving the documents
    • Details of the representative responsible for keeping relationship with the unions, government and company representatives.
 
Document retention obligations (in force since July 22nd, 2016)
During the posting and up to 2 years after its termination, the posting company is obliged to keep on file the documentation related to the assignment. Documents must be stored along with a translation into Italian. List of documents: 
 
  • Job contract or any other equivalent document such as a recruitment letter, containing the following information:
    • personal data of employee/employer
    • place/s of work and registered address of the employer
    • start date of work
    • duration of the contract (whether Fixed-Term Contracts or Open-Ended)
    • duration of trial period if applicable
    • job position, job level, and qualification or a description of the worker's tasks
    • salary, salary structure and period of payment 
    • duration of paid vacation, how this is determined and enjoyed
    • working hours
    • applicable notice in case of resignation 
  • payroll
  • record of start/end/duration of the working day
  • documents attesting the payment of salary 
  • notification of employment or equivalent
  • social security certificate if applicable
 
Obligations to have a representative domiciled in Italy (in force since July 22nd, 2016)
The posting employer must:
  • Appoint a representative domiciled in Italy. During the posting and up to 2 years after its termination, a legal representative based in Italy must be appointed in charge of receiving/sending any official documents. In absence of this, the host company is considered to act as representative of the foreign posting entity.
  • A representative responsible of dealing with the social parties involved in labor negotiations must also be appointed.
 
Penalties 
Article 12 of the decree lists the following penalties:
  • Sanctions for non-complying with mandatory communications: fine from 150 to 500 euro for each worker involved (in any case, the fine cannot exceed 150.000 euro)
  • Sanctions for non-complying with document retention obligations: fine from 500 to 3000 euro for each worker involved (in any case, the fine cannot exceed 150.000 euro)
  • Sanctions for non-complying with the obligation to have a representative domiciled in Italy in charge of receiving/sending any official documents: fine from 2000 to 6000
 
Open points
  • It is not clear if the provisions of legislative decree July 17 2016, n. 136 apply specifically to posting of workers in the context of the provision of services or to any postings, even if not expressly linked to the transnational provision of services under a specific contract. In fact, the situation of workers who are posted to provide ‘services’ in-house from the headquarters to the subsidiary appears to fall outside the objectives of the Directive and – as a consequence - outside the objectives of decree July 17 2016, n. 136. As a consequences, it is not clear if there are exceptions to the obligations above.  
  • Apparently, penalties listed in article 12 of the decree do not apply to companies established outside the EU
  • The website where the posting employers are required to sign up is not active yet; it is expected within December 26th, 2016
  • It is not clear if a third party can act on behalf of the sending employer with regards to the obligations concerning mandatory communications and documents retention.

 

 posting Copia

IMG 20161115 120855 edited3Guangzhou Municipal Commission of Commerce

We had the pleasure to host in Milan a delegation from Guangzhou led by the Deputy Director-General, Mr. Lin Guoqiang

十分荣幸应邀于米兰接待由广州市商务委员会副主任林国强率领之代表团。


JILPA / VISAemon Group Joint seminar on the challenges for Japan, Italy and US Immigration policy and practice

 

 

 

 

 

 

 

 

 

 

 

 

 

Tokyo, December 10, 2016 - organised by JILPA (Japan Immigration Law Practitioners’ Association) / VISAemon Group.  
Marco Mazzeschi will speak on  “Italian work visa overview and EU directives to each nations”. 
To register http://www.immigration-law.jp/apply2  

 

 

 

Joint seminar on the challenges for Japan, Italy and US Immigration policy and practice - Tokyo, December 10, 2016 - organised by JILPA (Japan Immigration Law Practitioners’ Association) / VISAemon Group.  Marco Mazzeschi will speak on  “Italian work visa overview and EU directives to each nations”. To register http://www.immigration-law.jp/apply2

 

 

Decree. N. 136/2016 (in force as of 22.07.2016) has transposed Directive 2014/67 (concerning the posting of workers in the framework of the provision of services) introducing new obligations for foreign companies posting foreign workers to Italy, among which the obligation for the posting entity to notify Italian labour authorities prior to the posting.

Specific guidelines for the accomplishment of the mandatory notifications have been now issued (Decree 10 August 2016 of Ministry of Labour and Social Policy published in the Official Gazette no. 252 of 27 October 2016).

New regulations will come into force starting from 26 December 2016.

By way of background, the new provisions apply to:

• EU companies posting workers to a company in Italy (also a company of the same group);

• EU placement agencies posting workers in Italy;

• NON-EU companies posting workers in Italy.

Any foreign employer who wishes to post employees to Italy must submit a compulsory electronic notification (electronic form UNI_Distacco_UE) through the Labour and Social Policy portal www.lavoro.gov.it before 24.00 of the day preceding the start date of posting. Any future variation to the posting conditions must be communicated through the same system within 5 days. The information provided throguh the dedicated form ( number of workers involved, start/end date of the posting, place of work, host entity etc.) will be available to the Labour Inspectorate, National Social Security Agency (INPS), National Workers compensation authority (INAIL)

The procedure requires the posting employer to register and create an account in the online dedicated system.

The other obligations introduced by Decree. N. 136/2016 are:

· Document storage During the posting and up to 2 years after its termination, the posting company is obliged to keep on file the documentation related to the assignment (among which: employment contract, payslips, notice of start date, end/duration of working time, proof of salary payments, certificate of coverage related to the applicable social security legislation etc).

· Appoint a representative domiciled in Italy. During the posting and up to 2 years after its termination, a legal representative based in Italy must be appointed in charge of receiving/sending any official documents. In absence of this, the host company is considered to act as representative of the foreign posting entity.

· A representative responsible of dealing with the social parties involved in labour negotiations must also be appointed.

Further information can be found here http://www.lavoro.gov.it/strumenti-e-servizi/Distacco-transnazionale/Pagine/default.aspx (Italian only)

November 2016 - The Council of State has finally confirmed the abolishment of the residence permit application/renewal fees which were introduced back in 2011 (Eur 80 to 200). Further to the Court order, the Ministry of Interior has provided that residence permit applications are no longer subject to the Eur 80 to 200 fee (communication n. 43699 of 26 October 2016). 
Only fixed expenses remain in place - about 76 euros - 30.46 EUR for the electronic card; 16 Euro for application stamp and 30 EUR as mailing fee. 
 
Background: 
In October 2011, a joint Ministerial decree had introduced high residence permit application/renewal fees (from Eur 80 to 200, depending on the type and duration of the permit, in addition to the fixed expenses already in place). In 2015, the European Court of Justice had judged the tax to be a violation of EU regulations. Subsequently, The Regional Administrative Court of Lazio had declared the residence permit tax illegal and abolished the fee on applications (May 2016).
In 14 September 2016, with Presidential Decree No. 03903/2016 the Council of State had decided to suspend the court order of the TAR, Lazio's Regional Administrative Court, and the fees were temporarily reintroduced, until a final decision was reached
 

November 2016 - Italian Government is working on the 2017 Budget Law which is expected to introduce important novelties for foreign investors. First, a new category of visas shall be introduced, a proper "investment visa" for wealthy foreign investors who intend to invest at least 1 million euros in Italy. The visa will give right to a 2 years residence permit which can be extended for additonal 3 years. Family members will also be allowed to join the foreign investor in Italy and receive a family permit.
Additionally, in the effort to attract foreign investments, entrepreneurs who will invest in Italy and move to the country for at least 9 years, shall enjoy a privileged tax status being subject to a "lump" tax: 100,000 Euros on income generated abroad, and 25,000 euro for each household member.
If approved, the new provisions shall enter into force starting from next year.

October, 2016 - In July 2016, the Ministry of Interior and the Ministry of Labour had issued a joint circular (no. 35/0002777 dated 14/07/2016) about the requirements for highly skilled work permit applications filed pursuant to Articles 27 and 27-quater of Legislative Decree No. 286/98 (Italian Immigration Law). 
Recently, the Ministries have circulated a note amending the above-mentioned circular. Authorities have clarified that translation and legalisation of the certificates of coverage is no longer a requirement. From now on, certificates of coverage shall be submitted as soon as they are issued  from the relevant foreign authority, reducing overall processing time. The certificates of coverage are required when there’s a bilateral Social Security Agreement between Italy and the country where the posted worker is employed and serve to document the agreement conditions with respect to social security (exemption from host country Social Security contributions)

October 2016 - Italian government is working on the law provisions that will update the immigration legislation in relation to EU directive 2014/66/EU (on the conditions of entry and residence of third-country nationals in the framework of an intra-corporate transfer). 

A draft of the law proposal has been disclosed in these days according to which significant changes to current intra-company immigration rules will be introduced.
The deadline for directive implementation is November 2016 and Italian Parliament should approve the new law provisions by early-mid November. The new law will enter into force the day after the publication on the Italian official Journal, however we expect the new provisions to be implemented slowly and unevenly throughout Italy.
Further updates will be available by mid-November

Starting from August 14, 2016, for Moroccan documents to be accepted in Italy and for Italian documents to be accepted in Morocco, Consular legalisation by the respective Embassies is no longer required. The Apostille stamp affixed by the relevant designated bodies in Morocco and Italy is enough. This greatly simplifies the administrative procedures for exchange of documents between Italy and Morocco.
The previous Consular legalisation process required several lengthy steps to be accomplished in various legalization services before the documents could be presented to the respective authorities. In sum, the adoption of a single procedure consisting of the issuance of a certificate called “Apostille” attached to the document that needs legalization makes easier and quicker the legalization procedure of documents issued by the national authorities which are to be presented to their foreign counterparts

September 2016 - Further to the publication of circular no. 35/0002777 dated 14/07/2016, the Milan Immigration Office has updated the list of documents for highly skilled work permit applications filed pursuant to Articles 27 and 27-quater of Legislative Decree No. 286/98 (Italian Immigration Law). 

In addition to rewriting the new lists on the basis of the ministerial guidelines, more burdensome documentary requirements have been set to provide evidence of adequate accommodation for applicants entering in Italy with a work visa and signing the contract of stay within 8 days in Milan.

Below are the documents required depending on the type of accommodation (owned/rental property vs tourist accommodation):

  • RENTAL/OWNED PROPERTY (i.e. under a registered written rental/purchase agreement)
  1. original and valid attestation of adequate accommodation (Housing Feasibility Certificate);
  2. original declaration signed by the tenant confirming the number of people living in the household (copy of valid ID document attached);
  3. copy of Cessione di fabbricato (notification of property transfer to a foreign citizen) and relevant submission receipt (as specified in art. 7, law. 25/7/1998 n ° 286);
  4. copy of valid ID document of the landlord/house owner who has signed (c) above;
  5. copy of lease agreement (or proof of ownership) along with receipt of registration with Revenue Office.

 

  • TOURIST ACCOMMODATION FACILITY (i.e. hotels, B&Bs, self-catering, residence, serviced apartments etc.)
  1. original reservation letter printed on accommodation facility letterhead, signed by a hotel representative. Reservation must be for at least 1 month from the day of appointment;
  2. copy of valid ID document of hotel representative signing the letter.

 

Until now, the receipt of application of the housing feasibility certificate was considered enough to allow applicants to sign the contract of stay and therefore comply with the registration formalities. 

From now on the attestation of adequate accommodation (Housing Feasibility Certificate) must be procured before the applicant arrives in Italy. Obtaining the certificate can take up to 1-2 months and the application is subject to the availability of the rental property documents (registered lease agreement included).

Please note, it is the employer responsibility to guarantee a suitable accommodation. We recommend to finalise accommodation arrangements at list 1 or 2 months before the prospective foreigner’s entry date. 

Please also note the above are mandatory requirements. Unavailability of those will result in delays of the compulsory within-8-days registration procedure, non-compliancy and inability to start work in Italy.

September, 2016 - In the framework of EU legislation establishing a uniform format for non-EU nationals' permits (REGULATION (EC) No 380/2008) starting from July 2016 (Law No. 122 of 7 July 2016) Italian authorities have ruled that each child aged between 0 and 14 years applying for a residence permit or its extension shall receive an individual biometric card, the same as applicants over 14 years and adults.

Main changes:

• Parents/guardians are still required to file the applications for their children under 14 years of age in the same envelope as theirs (applications for children under 14 are still to be included in that of their parents)
• Authorities recommend that children applications be filed together with only one of the accompanying parent/guardian residence permit application package
• A fee of Euro 30.46 for each child is to be paid; the child’s payment slip must be included in the accompanying parent/guardian application envelope; the fingerprints appointment letter will show how many payments slips are included in a given application package (corresponding to the number of applicants)
• Children aged 6 years or more are required to have their fingerprints taken by attending the biometrics appointment
• Children aged 6 years or more are required to personally collect their residence permit card together with the parents.
• Children will receive a stand –alone card including the same biometric features as adults
• Children under 6 years of age are exempt from fingerprints but must provide passport size pictures
• Children holding an individual biometric residence permit are allowed to travel with either parents

Background: Children under 14 years of age were previously exempt from the requirement to provide fingerprints as part of the residence permit application process and were registered on the parent or guardian's residence permit. They did not receive an individual biometric card but just a simple credit card- sized plastic permit with no security features, to be used in connection with the parents/guardian card.

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