Italy is one of France's leading trading partners. Economic exchanges between the two countries are particularly strong in industry, luxury, automotive, construction, energy, agri-food and services.
Why grow your business in Italy?
Main sectors: manufacturing industry, automotive, luxury, fashion, construction, engineering, energy, aerospace, agri-food, pharmaceuticals, IT, logistics, international trade, consulting.
Which status should you choose?
Secondment — for a temporary assignment, the employee may remain affiliated to French social security; particularly used in construction, industry, maintenance, services and engineering.
Expatriation — when the assignment becomes long-term, the employee generally falls under the Italian social security scheme.
Local hire — for a permanent set-up, an Italian employment contract may be the most suitable solution.
Social protection
France and Italy apply European regulations coordinating social security systems, ensuring continuity of social protection.
Taxation of employees in Italy
Taxation depends on tax residence, length of stay in Italy, the France–Italy tax treaty, place of work and remuneration structure.
Most common mistakes
Misclassification between secondment and expatriation, contribution errors, incorrect application of the France–Italy tax treaty, incorrect payroll setup, insufficient coordination between French and Italian teams.
Key figures
Capital: Rome. Currency: Euro (€). EU and eurozone member. Time zone: UTC +1 (+2 in summer).
Frequently asked questions
Can an employee be seconded to Italy? Yes, subject to European regulations and applicable formalities.
Can social contributions remain due in France? Yes, when secondment conditions are met; otherwise, the employee generally falls under the Italian regime.
Besoin d'un accompagnement pour Italy ?
Nos experts en paie internationale réalisent un audit personnalisé de votre projet de mobilité vers Italy.