For the secondment to Italy of non-EU workers multiple visa options are available
Non-EU nationals can be temporarily seconded to Italy to work for companies of the same group of their foreign employer as well as for Italian companies with which an international service agreement has been executed. The visas that can be issued for this cases are exempted from quotas or numerical limitations and can be applied for at any time. During the secondment period, the workers remain on the payroll of the foreign employer which will be in any case subject to Italian tax and social security obligations).
For intra-company transfers non-EU nationals may apply for an ICT work visa and residence permit under art. 27 lett. A) of L.D. 286/98 which can be issued, only if the worker has been employed by the sending entity for at least 6 months prior to the secondment and the corporate link is duly demonstrated through public documents, for an initial duration of 2 years, renewable for up to 5 years. This ICT work permit is the only one that allows, upon termination of the first secondment period or at the end of the 5 years, the direct hiring of the worker by the Italian company.
In case of intra-company transfers among companies of the same group workers can apply for a visa and residence permit called EU ICT under art. 27 quinquies L.D. 286/98 which can be issued, only if the worker has been working with the sending entity for at least 3 months prior to the secondment and the corporate link is duly demonstrated through public documents, for a duration of up to 3 years. The EU ICT does not allow the direct hiring of the worker and upon its expiration the worker can request a new one only after waiting a "cool off" period of 3 months. The EU ICT allows the intra-EU mobility which means that workers can move to other EU countries to work for companies of the same group for periods of up tp 90 days over 180 days period withouth the need to apply for a work authorization/permit in the other EU country, unless the transfer is for more than 90 days, in which case a fast-track procedure is available to apply for an EU ICT work and residence permit in the other EU Member State.
For secondments in the context of service agreements workers can apply for a visa and residence permit under art. 27 lett. i) L.D. 286/98 which can be issued for an initial duration of 2 years, renewable for 2 additional years as long as the service agreement between the sending and the host entity is still in place. No direct hiring of the worker by the Italian host entity is allowed.
Should the non-EU worker be employed by an entity established in another EU Member State and hold there a work and residence permit, if a service agreement is in place between such entity and an Italian one, the worker can be temporarly transferred without the need to apply for a visa using the "fast-track" procedure provided by art. 27 paragraph 1 bis L.D. 286/98 so-called "Van der Elst procedure" according to which the secondment must only be notified to the Single Desk for Immigration without the prior obtainment of a work authorization or a visa.
In all cases of secondment in the context of a service agreement the sending entity must proceed to the submission to the Ministry of Labour of the posted worker declaration according to L.D. 136/2016.
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