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Italy expedites work authorization process for eligible third-country nationals
Eligible third-country nationals can now begin working in Italy upon obtaining a work permit and a visa and are no longer needed to wait until they execute a residence contract prior to starting work. Previously, nationals of third countries (i.e., countries located outside the EU and EEA) could undertake work in Italy only after they obtained a valid visa and work permit (Nulla Osta) ”executed” a residence contract (i.e., submitted the Contratto di Soggiorno, signed by the applicant and the employer, to the Italian immigration authorities) and applied for a residence permit (Permesso di Soggiorno). In May 2023, the Italian government transposed Legislative Decree n. 20/2023, which allows certain third-country nationals to begin working in Italy after obtaining a work permit and traveling to Italy using a valid visa.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.