1. Entry into and residence in Italy to carry out paid work within the framework of intra-corporate transfers for periods exceeding three months is permitted, outside of the quotas referred to in Article 3, paragraph 4, to foreigners residing outside of the territory of the European Union at the time of their application for entry or who have already been admitted to the territory of another Member State and who apply to be admitted to the national territory as
(b) specialised workers, i.e. workers possessing specialist knowledge essential to the host entity’s field of activity, techniques or management, assessed in the light not only of specific knowledge relating to the host entity but also in the light of any high level of qualification, including appropriate professional experience, for a type of work or activity requiring specific technical knowledge, including membership of a professional body
(c) trainees, i.e. workers with a university degree transferred to a host entity for career development or acquisition of business techniques or methods and remunerated during the transfer.
2. Intra-corporate transfer within the meaning of paragraph 1 is understood as the temporary secondment of a foreigner, who at the time of the application for the nulla osta al lavoro is outside the territory of the European Union, from an enterprise established in a third country, to which the foreigner is linked by an employment relationship lasting at least three months, to a host entity established in Italy, belonging to the same enterprise or an enterprise belonging to the same group of enterprises within the meaning of Article 2359 of the Civil Code. An intra-corporate transfer includes cases of mobility of foreign workers between host entities established in different Member States.
3. Host entity shall mean the head office, branch or representative office in Italy of the enterprise employing the transferred worker or an enterprise belonging to the same group, or an office, branch or representative office in Italy.
4. This Article shall not apply to foreigners who:
a) apply to reside as researchers within the meaning of Article 27-ter;
(b) by virtue of agreements concluded between their third country of nationality and the European Union and its Member States, enjoy rights to free movement equivalent to those of citizens of the Union or work in an undertaking established in these third countries
(c) reside in Italy as posted workers within the meaning of Directive 96/71/EC and Directive 2014/67/EU;
(d) are self-employed;
e) carry out temporary work;
f) are admitted as full-time students or undertake a short-term, supervised internship as part of their studies.
5. The host entity submits the nominative request for intra-corporate transfer NULLA OSTA to the Sportello Unico Immigrazione at the Prefecture-Territorial Office of the Government of the province where the host entity has its registered office.
Find out here about the attractive tax benefits for foreign nationals transferring their residence to Italy.