Italy




    Capability Statement




VECITACS12/10
Von Essen Consulting                                                                                                                    Italy




    Availability       g Von Essen supports the following expatriate nationals coming to work in Italy.
                             •   EU-27/EEA (France, Germany, Austria, Italy, Spain, Portugal, UK, Ireland, Denmark, Sweden, Finland,
                                 Belgium, Netherlands, Luxemburg, Greece, Cyprus, Malta, Norway, Iceland, Poland, Czech Republic,
                                 Slovakia, Hungary, Estonia, Latvia, Lithuania, Slovenia, Romania, Bulgaria and Liechtenstein)
                             •   Switzerland
                             •   All Non EU Countries (employed solution only)



 Immigration           g Von Essen can support expatriate nationals working in Italy from the EU-27/EEA countries and Switzerland with no
                           need for a work permit or business visa. Von Essen can also assist Non-EU Nationals with full immigration support
                           working through the employed solution.



       Types of        g     •   Self Employed
       Solution              •   Self Employed Seconded (limited to UK seconded to other EU countries + Switzerland, except in special
      Available                  circumstances)



       Contract        g Von Essen can hold a direct contract with either the end client or the agency depending on the requirements
       Structure           of the agency. Where they hold a contract with the end client the agency would hold a separate side contract
                           with Von Essen for their margin. Self Employed consultants will hold a direct contract with Von Essen. Employed
                           consultants will hold a direct employment contract with the Von Essen owned Italian employment vehicle, which
                           in turn holds a service contract with Von Essen.



  Registration         g Depending on your chosen solution the consultant will be registered for tax and social security in Italy or a
                           combination of this and their home country. This will involve registering them (or checking current registrations)
                           with the following agencies for full compliance under this solution:


                             •   Professional registration at the Ministero Dell’Economia E Delle Finanze
                             •   Registration for VAT (IVA)
                             •   Social Security (INPS) registration
                             •   Deregistration on leaving the country



        Taxation       g Every effort is made to ensure their solution is the most tax efficient in relation to their status.
                           This involves use of:


                             •   Maximising the use of legitimate business expenses
                             •   Using tax allowances to reduce their management fees
                             •   Monitoring use of expenses to adjust tax retention where necessary



         Banking       g Local banking is a recommended part of operating in Italy, as it is useful in the facilitation of tax control and
                           book-keeping. Von Essen will provide advice on setting up a local bank account for consultants to use while
                           working on a project. Access to Swiss private banking is also available to our consultants where appropriate.



                Fees   g Von Essen Consulting fees are 5% of Consultant invoice value. Included within these costs is the preparation and
                           filing of the Consultants annual tax return.




VECITACS12/10
Head Office
+41(0)22 819 1814


         UK Office
 +44 (0) 207 997 6950

www.vonessenconsulting.com

Italy Capability Statement

  • 1.
    Italy Capability Statement VECITACS12/10
  • 2.
    Von Essen Consulting Italy Availability g Von Essen supports the following expatriate nationals coming to work in Italy. • EU-27/EEA (France, Germany, Austria, Italy, Spain, Portugal, UK, Ireland, Denmark, Sweden, Finland, Belgium, Netherlands, Luxemburg, Greece, Cyprus, Malta, Norway, Iceland, Poland, Czech Republic, Slovakia, Hungary, Estonia, Latvia, Lithuania, Slovenia, Romania, Bulgaria and Liechtenstein) • Switzerland • All Non EU Countries (employed solution only) Immigration g Von Essen can support expatriate nationals working in Italy from the EU-27/EEA countries and Switzerland with no need for a work permit or business visa. Von Essen can also assist Non-EU Nationals with full immigration support working through the employed solution. Types of g • Self Employed Solution • Self Employed Seconded (limited to UK seconded to other EU countries + Switzerland, except in special Available circumstances) Contract g Von Essen can hold a direct contract with either the end client or the agency depending on the requirements Structure of the agency. Where they hold a contract with the end client the agency would hold a separate side contract with Von Essen for their margin. Self Employed consultants will hold a direct contract with Von Essen. Employed consultants will hold a direct employment contract with the Von Essen owned Italian employment vehicle, which in turn holds a service contract with Von Essen. Registration g Depending on your chosen solution the consultant will be registered for tax and social security in Italy or a combination of this and their home country. This will involve registering them (or checking current registrations) with the following agencies for full compliance under this solution: • Professional registration at the Ministero Dell’Economia E Delle Finanze • Registration for VAT (IVA) • Social Security (INPS) registration • Deregistration on leaving the country Taxation g Every effort is made to ensure their solution is the most tax efficient in relation to their status. This involves use of: • Maximising the use of legitimate business expenses • Using tax allowances to reduce their management fees • Monitoring use of expenses to adjust tax retention where necessary Banking g Local banking is a recommended part of operating in Italy, as it is useful in the facilitation of tax control and book-keeping. Von Essen will provide advice on setting up a local bank account for consultants to use while working on a project. Access to Swiss private banking is also available to our consultants where appropriate. Fees g Von Essen Consulting fees are 5% of Consultant invoice value. Included within these costs is the preparation and filing of the Consultants annual tax return. VECITACS12/10
  • 3.
    Head Office +41(0)22 8191814 UK Office +44 (0) 207 997 6950 www.vonessenconsulting.com