ImmiLex/ Italia/ ICT & Art. 27

Art. 27 D.Lgs 286/98 · Italia

Intra-Company Transfers & specialised work permits

Three distinct routes for multinationals, contractors and corporate transfers. All outside Decreto Flussi quotas — no click-day, no annual cap.

2025 reform — D.L. 146/2025 (L. 179/2025): All Art. 27 Nulla Osta applications are now subject to mandatory employer declaration verification (Art. 27, comma 1.1) before processing. Accurate documentation is critical from submission day one. See procedure details →

Three routes covered

Which category applies to you?

These three Art. 27 categories cover the most common corporate mobility scenarios: employees transferred within a multinational group, workers deployed by a foreign company on an Italian contract, and former employees of Italian companies posted abroad who return to Italy. All are fuori quota.

Multinational transfers

Managers & Highly Specialised Staff

Non-EU employees transferred from a non-EU entity to an Italian entity of the same multinational group.

Art. 27, lett. a
Contractors & Subcontractors

Contract Workers from Foreign Companies

Non-EU workers sent by a foreign company to fulfil a contract with an Italian client or to provide services in Italy.

Art. 27, lett. i
Former employees abroad

Ex-Employees of Italian Companies Abroad

Non-EU nationals who previously worked for an Italian company at a non-EU subsidiary and are now being brought to Italy.

Art. 27, lett. i-bis
Quick comparison

Key differences in sintesi

Category Legal basis Who applies Max duration Salary floor
Managers & Specialists Art. 27, lett. a Italian entity of the group 3 years (renewable) None specified (must be commensurate)
Contract Workers Art. 27, lett. i Italian client company Duration of contract Equivalent to Italian CCNL
Ex-Employees Abroad Art. 27, lett. i-bis Italian parent company 5 years (renewable) None specified
ICT vs Blue Card: These Art. 27 routes cover intra-group or contractor scenarios where the worker does not have a new Italian employment contract. If the worker is being directly hired in Italy with a new contract and holds a university degree, the Cartão Azul UE is almost always the better route — faster, portable within the EU, and conferring more rights.
Three categories, one structure

The procedure for each category

All three categories follow the same three-phase structure: Nulla Osta at the Sportello Unico → entry visa at the Italian consulate → permesso di soggiorno after arrival. The differences are in who applies, what is verified, and which authority processes the permit.

2025 mandatory verification (D.L. 146/2025): Since December 2025, all Nulla Osta applications under Art. 27 are subject to preliminary verification of all employer declarations before processing begins. Incomplete or inaccurate submissions are rejected at this stage. We prepare every dossier with this standard in mind.
Art. 27, lett. a — Managers & Highly Specialised Staff

For non-EU employees of a multinational group transferred from a non-EU entity to the Italian entity of the same group. The worker must be a manager (dirigente) or highly specialised staff whose skills are essential to the Italian entity. No minimum duration of pre-existing employment required under lett. a (unlike Art. 27-quinquies ICT). The permesso is issued as a "lavoro subordinato — Art. 27, lett. a" for the duration of the assignment, up to 3 years, renewable.

1

Nulla Osta at the Sportello Unico per l'Immigrazione (SUI)

The Italian entity submits the Nulla Osta application at the SUI of the prefecture where the company operates. The dossier must document the group relationship (e.g. company registry extracts, group structure chart), the worker's role and specialisation, the assignment letter, and evidence that the worker is already employed by the sending entity. Since Dec 2025, all declarations are subject to mandatory preliminary verification.

Italian entity + ImmiLex30–90 days
2

Entry visa at the Italian consulate

With the Nulla Osta, the worker applies for a national work entry visa (tipo D, motivi di lavoro) at the Italian consulate in their country of residence. We prepare the consular dossier and coach the applicant for the interview if required.

Applicant + ImmiLex15–45 days
3

Entry → Contratto di soggiorno + Permesso (within 8 days)

Within 8 days of entry, the worker and the Italian employer appear at the SUI to sign the contratto di soggiorno and submit the permesso di soggiorno application. This step is at the SUI — not through the post office kit system used for Blue Card or standard work permits. The permesso is valid for the duration of the assignment (max 3 years).

Applicant + EmployerWithin 8 days — mandatory
Art. 27, lett. i — Contract Workers from a Foreign Company

For non-EU workers employed by a foreign company (non-EU or EU) that has a contract (appalto, subappalto or services agreement) with an Italian company. The worker remains employed by the foreign employer and is temporarily deployed to Italy to fulfil that contract. The Italian client company or the Italian contracting entity sponsors the Nulla Osta. Salary must be no less than the Italian CCNL applicable to the sector. Duration is tied to the underlying contract.

1

Nulla Osta at SUI — Italian client/contracting company

The Italian company that is party to the contract submits the Nulla Osta at the SUI. The dossier must include: the contract between the Italian and foreign company, the worker's employment contract with the foreign company, payslips demonstrating salary equivalent to Italian CCNL, and documentation of the specific role and skills required. Mandatory employer declaration verification applies.

Italian company + ImmiLex30–90 days
2

Entry visa at Italian consulate

Worker applies for the national work entry visa with the Nulla Osta at the Italian consulate in their country of residence.

Applicant + ImmiLex15–45 days
3

Entry → Contratto di soggiorno + Permesso (within 8 days)

Within 8 days of entry, appearance at the SUI to sign the contratto di soggiorno and submit the permesso application. Duration: tied to contract duration (renewable). The permesso indicates "Art. 27, lett. i" as the motivation.

Applicant + Italian companyWithin 8 days — mandatory
Art. 27, lett. i-bis — Former Employees of Italian Companies Abroad

Introduced to facilitate the repatriation of skilled talent. For non-EU nationals who were employed by an Italian company at a non-EU subsidiary or branch and are now being transferred or recruited to work directly in Italy for the parent or affiliated Italian company. The worker must have been employed by the sending entity for a minimum period (verified case by case). Permit duration up to 5 years, renewable. Fuori quota.

1

Nulla Osta at SUI — Italian parent/affiliate company

The Italian company files the Nulla Osta application, documenting: the corporate relationship between the Italian entity and the sending non-EU entity, the worker's employment history with the foreign entity, the new Italian employment contract or assignment letter, and role/specialisation justification. Mandatory employer declaration verification applies since Dec 2025.

Italian company + ImmiLex30–90 days
2

Entry visa at Italian consulate

With the Nulla Osta, the worker applies for a national work entry visa at the Italian consulate in the country of the non-EU entity where they were previously employed.

Applicant + ImmiLex15–45 days
3

Entry → Contratto di soggiorno + Permesso (within 8 days)

Within 8 days of entry, appearance at SUI to sign the contratto di soggiorno and submit the permesso application. Permit duration: up to 5 years (max), renewable. The permesso indicates "Art. 27, lett. i-bis" as motivation.

Applicant + EmployerWithin 8 days — mandatory
Documents required

What to prepare

The documents below are required across all three categories. Category-specific additions are noted. All foreign documents must be apostilled and certified-translated into Italian unless produced in Italy.

Common to all three categories
01

Passport — applicant

Valid for at least 6 months beyond the intended permit duration. Copy of all relevant pages.

Richiedente
02

Assignment letter / employment documentation

Letter from the sending entity detailing the assignment: role, start date, duration, compensation, and confirmation of continued employment with the sending company (lett. a & i) or new Italian contract (lett. i-bis).

Employer / Italian entity
03

Corporate group documentation

Company registry extracts of both sending and receiving entities, group structure chart, shareholders or parent company evidence demonstrating the corporate relationship. Required for lett. a and lett. i-bis. For lett. i: the services/supply contract between foreign and Italian company.

Datore di lavoro
04

Proof of qualifications & role justification

Degree certificates (apostilled + translated), CV, professional certifications, and documentation showing why the specific worker's skills are required for the Italian assignment. For lett. a & i-bis: evidence of specialisation in a role not easily filled locally.

Richiedente + Datore di lavoro
05

Payslips & salary documentation

Last 3–6 months' payslips from the sending entity, plus the Italian compensation structure. For lett. i: evidence that Italian CCNL minimum salary will be respected.

Richiedente + Datore di lavoro
06

Italian employer declarations (Art. 27, comma 1.1)

Since December 2025, all Nulla Osta applications require the Italian employer to certify completeness and accuracy of all submitted declarations. These are verified by the SUI before processing begins. We draft all declarations with the required formality.

Italian entity + ImmiLex
07

Accommodation proof

Lease agreement or employer-provided accommodation letter for Italy. Required at both the Nulla Osta stage and the permesso di soggiorno application.

Applicant / Employer
Additional — Art. 27, lett. i only
08

Contract between foreign and Italian company

The appalto, subcontracting or services agreement that underpins the worker's deployment. Must clearly specify scope, duration, and the specific role of the non-EU worker within it.

Italian client company
Additional — Art. 27, lett. i-bis only
09

Employment history with the non-EU entity

Documentation of the applicant's employment at the non-EU subsidiary: contract, payslips, confirmation of continuous employment. The sending entity must be a non-EU branch or subsidiary of the Italian company.

Richiedente + Datore di lavoro
Our fees

What it costs

Fees below are for ImmiLex professional services. Government fees (bolli, permesso fee, consular visa fee) are payable separately and vary by case. All fees are exclusive of VAT where applicable.

Art. 27, lett. a — Managers & Highly Specialised Staff

€ 1,800
  • Nulla Osta dossier preparation and SUI submission
  • Employer declaration drafting (Art. 27, comma 1.1)
  • Consular dossier and applicant briefing
  • Contratto di soggiorno coordination at SUI
  • Permesso di soggiorno application and Questura follow-up
  • Multi-worker corporate packages available on request

Art. 27, lett. i — Contract Workers from Foreign Company

€ 1,600
  • Contract analysis (appalto / services agreement)
  • Nulla Osta dossier and SUI submission
  • Employer declaration drafting and mandatory verification prep
  • Consular dossier and applicant briefing
  • Contratto di soggiorno + permesso follow-up
  • CCNL salary compliance review included

Art. 27, lett. i-bis — Ex-Employees of Italian Companies Abroad

€ 1,800
  • Eligibility assessment (corporate relationship + employment history)
  • Nulla Osta dossier and SUI submission
  • Employer declaration drafting (Art. 27, comma 1.1)
  • Consular dossier and applicant briefing
  • Contratto di soggiorno coordination and permesso follow-up
  • Long-duration permit (up to 5 years) management included
Government fees (approximate, payable separately): Nulla Osta stamp duty € 16 · Permesso di soggiorno application € 80–200 depending on duration · Revenue stamps € 16 per application · Consular visa fee € 116 (standard). These amounts may vary by prefecture and are subject to change.
Multiple workers? Corporate clients managing regular transfers can access a retainer arrangement with priority processing and reduced per-case fees. Contact us to discuss →
Frequently asked questions

Common questions answered

What is the difference between Art. 27, lett. a and Art. 27-quinquies (ICT)?
Art. 27-quinquies implements EU Directive 2014/66/EU on intra-company transfers and applies to managers, specialists and trainee managers being transferred within a multinational group from a non-EU country. It requires at least 3 months' prior employment with the sending entity. Art. 27, lett. a is the older Italian-law route for managers and highly specialised staff of multinationals — it does not require a minimum pre-employment period and does not carry the EU-wide mobility rights that come with the 27-quinquies ICT permit. For most modern multinational transfers, we assess which route is optimal for the specific case.
Can the worker change employer in Italy on one of these permits?
No. These permits are employer-specific and tied to the particular assignment or contract documented in the Nulla Osta. If the worker's role changes, if the contract ends early, or if the worker wishes to move to a different Italian employer, a new procedure is generally required. If the worker is being directly hired in Italy, the Cartão Azul UE or standard work permit routes offer more flexibility.
Is family reunification possible on these permits?
Yes. Holders of all three categories can sponsor family members (spouse and minor children) under the standard family reunification procedure (Art. 29 D.Lgs 286/98), provided they meet the income and accommodation requirements. See our family reunification guide →
How long does the Nulla Osta take?
Processing times at the SUI vary significantly by prefecture and current workload. Typically 30–90 days, but some prefectures are slower. Since the December 2025 reform, the preliminary declaration verification step adds time at the front of the process. We advise starting the dossier preparation at least 4 months before the planned arrival date to allow buffer.
What if the worker needs to enter Italy before the Nulla Osta is issued?
If the worker is a national of a Schengen visa-exempt country, they can enter Italy for up to 90 days for purposes other than work. However, they cannot begin working until the Nulla Osta is issued and the entry visa obtained. In some cases, a business visa (tipo C) can be used for preparatory meetings, but not for the performance of the work itself. We advise on the precise boundaries for each case.
Are EU nationals covered by these permits?
No. EU and EEA nationals have free movement within the EU and do not require a Nulla Osta, work visa or permesso di soggiorno to work in Italy. They need only register their residence with the local Comune within 3 months of arrival if staying long-term. Art. 27 procedures apply only to non-EU nationals.
What happens if the underlying contract (lett. i) ends early?
If the contract that underpins a lett. i permit ends before the permit expires, the worker is no longer authorised to work in Italy under that permit. The Italian company must notify the SUI. The worker has a grace period (typically 60 days) during which they can seek a different authorisation or must leave Italy. We advise corporate clients to include notice mechanisms in the underlying contract to allow proper planning.
Do these permits lead to long-term residence or Italian citizenship?
Time spent in Italy on Art. 27 permits counts toward the 5-year continuous legal residence required for an EU long-term residence permit (Carta di Soggiorno), and toward the 10 years for citizenship by naturalisation, provided the residence is uninterrupted and documented. Periods of absence longer than 6 consecutive months (or 10 months total in 5 years) can interrupt the count. We track residency timelines for corporate clients.
Question not answered here? Book a 30-minute orientation call — we clarify the right route before you invest time in documents. Book €150 →
Book a consultation

Start your journey
with a dedicated call

Un'ora via Zoom con un esperto dedicato. Analizziamo la tua situazione, identifichiamo il percorso più efficace e ti diamo una roadmap concreta. A partire da € 150.

Reply within 24h Confidentiality guaranteed Secure payment via Stripe
1
Details & questionnaire
tell us your situation in 2 minutes
2
Choose date & time
slots available Monday to Friday
3
Secure payment
card, Apple Pay, Google Pay
4
Instant confirmation
email with Zoom link and preparation notes

Book your
Consultation

Please enter your first name.
Please enter your last name.
Please enter a valid email address.
Orientation consultation € 150

Your
situation

In Italy
Abroad
Please select where you are based.
Work permit
Study visa
Family reunification
Passive income / retirement
Permanent residence
Naturalisation / Citizenship
Other / Not sure
Please select what you need.
Please select your nationality.

Choose date
& time

Timezone: Europe/Rome (CET/CEST) · Duration: 1 hour

Please select a date and time.

Summary
& payment

Refund policy

Full refund if you cancel at least 48 hours before. Write to info@immilex.eu for any changes.

Loading payment form…

Payment secured by Stripe. Card data never passes through our servers.

Booking
confirmed

Your consultation has been booked.
You will receive a confirmation email shortly.