Global Mobility for companies and professionals
We handle all administrative procedures for obtaining residence permits, ranging from the initial assessment and selection of the most appropriate process to accompanying clients to the relevant authorities (Prefecture, Police Headquarters, Local Health Authorities, Municipality, and other local offices) and completing all necessary formalities.
Our integrated approach enables companies to reduce processing times and bureaucratic hurdles, ensuring operational efficiency and full regulatory compliance.
Key areas of intervention
Entry of highly qualified workers (Blue Card pursuant to Art. 27-quater, Legislative Decree 286/1998)
Entry under intra-corporate transfers (pursuant to Art. 27, letter a, and Art. 27-quinquies of Legislative Decree 286/1998)
Entry for specific categories of employment (pursuant to Art. 27 of Legislative Decree 286/1998)
Entry via the *Decreto Flussi* (Prime Ministerial Decree establishing annual entry quotas)
Entry for self-employment (ex art. 26 legislative decree 286/1998)
What does our assistance include?
1) Preliminary analysis: we verify the client’s needs and identify the procedure to follow
2) Nulla Osta: we assist the client in preparing the documentation necessary to obtain the Nulla Osta for entry.
3) Entry visa: after the Nulla Osta has been issued by the Prefecture, we support the professional in requesting the visa at the relevant Italian Embassy.
4) Entry into Italy: upon the professional’s arrival in Italy, we go with him to the Prefecture to sign the residence contract (if applicable) and the integration agreement.
5) Residence permit: finally, the professional is guided in requesting the residence permit and accompanied to the Police Headquarters for fingerprints.
What additional services do we offer?
San Martino Consulting assists foreign workers in all phases of integration into the Italian context. In particular, it supports the worker in all practices relating to:
- Obtaining the tax code
Registration to the National Health Service
Registration at the competent Municipality
Obtaining an identity card
Driving license
Request for permit renewal
Extension of the authorization for secondment
Family reunification
Tax advice and assistance
Relocating to Italy entails significant tax implications and requires a careful assessment of the individual’s or professional’s personal and business circumstances.
San Martino Consulting provides integrated tax advisory services tailored to companies, employees, professionals, and private individuals who are relocating to Italy or conducting business there.
This support extends beyond initial advice to include the management of routine and annual tax compliance obligations, guiding the client throughout their time in Italy.
Key areas of intervention
Analysis of residence, tax residence, and tax obligations arising from relocation to Italy;
Assessment of the applicability of the preferential tax regime for inbound workers (pursuant to Art. 5 of Legislative Decree No. 209/2023) and the preferential tax regime for researchers and professors (pursuant to Art. 44 of Law Decree No. 78/2010);
Advisory services for High Net Worth Individuals (HNWIs) and retirees intending to transfer their tax residence to Italy, with particular reference to the regimes provided for by Articles 24-bis and 24-ter of the TUIR (Consolidated Law on Income Tax);
Analysis of double taxation conventions and relevant applicable provisions;
Analysis of taxation regarding income generated both in Italy and abroad;
Support in managing tax obligations related to investments and assets held abroad;
Preparation of and assistance with the filing of tax returns in Italy;
Determination of taxes due in Italy and assistance with the preparation of F24 forms for the payment of the relevant taxes;
Consulting for freelancers and professionals intending to start a business in Italy.
The goal is to offer the client comprehensive assistance covering the entire lifecycle of their tax position in Italy: from planning and preliminary analysis to ongoing management and the preparation of tax filings.
Social security consulting and assistance
We assist companies in managing social security matters for seconded and internationally mobile personnel, ensuring full compliance with applicable social security agreements and European regulations on social security coordination.
Our integrated approach ensures constant coordination among the foreign parent company, the Italian subsidiary, the employees, and the payroll provider, thereby preventing the risk of double social security contributions and penalties arising from inspections.
Key areas of intervention:
Certificates of social security coverage (e.g., Form A1 or equivalent bilateral forms)
Certificates of social security coverage (e.g., Form A1 or equivalent bilateral forms)
Coordination with the payroll provider and verification of UniEmens data flows
Assistance with inspections and management of social security disputes
What does our assistance include?
1) Initial assessment: we analyze secondment letters, contracts, and active social security coverage, mapping out each employee’s status.
2) Certificates of coverage: we assist the company in requesting and renewing social security coverage certificates (e.g., Form A1 or equivalent bilateral forms).
3) Deadline monitoring: we create a schedule to ensure the timely monitoring of certificates, extensions, and changes to job duties or the duration of the secondment.
4) Payroll coordination: we provide updated operational instructions to the payroll provider and verify the accuracy of UniEmens filings.
5) Help desk and inspection support: we offer an ongoing help desk service and support the company during audits by social security authorities.
Family support
Highly qualified workers are very often accompanied by their family members.
From the very early stages of the immigration process, it is crucial to understand the needs and requirements of the entire family unit in order to facilitate their subsequent integration into the Italian environment.
San Martino Consulting provides assistance with all types of entry options available to family members:

