In short. An intra-corporate transfer to Italy (ICT) allows a group based abroad to post a manager, a specialist or a trainee employee to Italy outside the Decreto Flussi quotas (the annual quotas for foreign workers). The nulla osta (work/entry clearance) application is submitted by the group’s Italian entity using Mod. ICT. The permit lasts as long as the transfer: up to 3 years, or 1 year for trainee employees.
Many international groups need to bring to Italy, for a limited period, a manager or technician who already works for them abroad. For these cases the law provides a dedicated channel: the intra-corporate transfer, known as ICT (trasferimento intra-societario in Italian).
The rules derive from Directive 2014/66/EU, transposed in Italy by Legislative Decree (D.Lgs.) no. 253 of 29 December 2016, which introduced Articles 27-quinquies and 27-sexies into the Testo Unico Immigrazione (Consolidated Immigration Act, D.Lgs. 286/1998). The operational instructions are set out in Interior Ministry Circular no. 517 of 9 February 2017.
In this guide we look at who can be transferred, which requirements apply, how long the ICT permit lasts and what happens to family members.
What is an intra-corporate transfer to Italy (ICT)?
It is the temporary posting of a worker from a company established outside the European Union to an office, branch, representative office or another company of the same group in Italy. The group is identified under Article 2359 of the Codice Civile (Italian Civil Code), that is, on the basis of control and affiliation relationships between companies.
It has three main features:
- Outside the quotas: the nulla osta does not depend on the annual Decreto Flussi quotas and can be requested at any time of the year.
- Temporary: the worker comes to Italy for a defined period and, at the end, returns to an entity of the group outside the EU.
- Named: the application concerns a specific person who is already an employee of the group.
Who can be transferred with an ICT permit?
Article 27-quinquies(1) identifies three categories of workers:
- Managers: people holding a senior position who manage the host entity or one of its departments.
- Specialists: people with specialist knowledge essential to the host entity’s activities, assessed also on the basis of a high level of qualification and professional experience.
- Trainee employees: graduates transferred for career development or to acquire business techniques and methods, who are paid.
The worker must reside outside the European Union at the time of the application, or already hold an ICT permit issued by another Member State. In the latter case the mobility rules apply, which we explain in our guide to ICT mobility between EU States.
Who is excluded from intra-corporate transfers?
Paragraph 4 expressly excludes certain situations, which follow other procedures:
- researchers, who fall under Article 27-ter;
- workers posted under Directives 96/71/EC and 2014/67/EU;
- self-employed workers and workers supplied by temporary work agencies;
- full-time students and short-term trainees;
- people who enjoy free movement under agreements between the EU and their own country.
What are the requirements for an ICT transfer?
The application must prove, or it will be rejected, a series of conditions set out in paragraph 5:
- Corporate link: the foreign company and the host entity in Italy belong to the same group.
- At least 3 months’ service: the worker has been employed by the foreign company for at least three uninterrupted months before the transfer.
- Contract or assignment letter: stating the duration, the place of work in Italy, the role, pay and working conditions.
- Return: at the end of the transfer the worker returns to an entity of the group in a non-EU country.
- Qualifications and education: consistent with the category; for regulated professions the requirements of D.Lgs. 206/2007 apply.
- Valid passport or equivalent document.
- Training plan: for trainee employees only.
- Contributions: a commitment to comply with Italian social security obligations, unless there are social security agreements with the country of origin.
Working conditions and pay must be those provided for Italian workers in comparable positions, as established by Article 4 of D.Lgs. 136/2016.
How long does the ICT residence permit last?
The ICT permit lasts as long as the transfer stated in the application. However, the law sets a maximum duration, including any extensions:
- 3 years for managers and specialists;
- 1 year for trainee employees.
The permit can be renewed if the transfer is extended, always within these limits. Once the maximum duration has been reached, at least three months must pass before a new application can be made for the same worker.
The ICT permit cannot be converted into other permits, and the nulla osta cannot be reused for a new employment relationship, as clarified in the answers on the procedure published by the Tuscany Region.
How do you obtain the ICT nulla osta?
The process has four stages:
- Application: the host entity submits Mod. ICT to the Sportello Unico per l’Immigrazione (Immigration Desk) of the province where it has its registered office.
- Nulla osta: the Sportello Unico decides within 45 days, after obtaining the opinions of the Ispettorato del lavoro (Labour Inspectorate) and the Questura (police immigration office). The nulla osta is valid for a maximum of 6 months.
- Visa: the worker applies for a work visa at the Italian consulate, which receives the nulla osta electronically.
- Permit: within 8 working days of entry, the worker declares their presence at the Sportello Unico and starts the application for the ICT permit, which the Questore (head of the Questura) issues within 45 days.
Documents, how to complete the form and the most common mistakes are explained step by step in our guide to Mod. ICT and the nulla osta.
What changes for companies with a memorandum of understanding?
Host entities that have signed a memorandum of understanding (protocollo d’intesa) with the Ministry of the Interior can replace the nulla osta application with an online notification (form CICT). The Questura still checks that there are no grounds for refusal. Significant changes must be notified within 30 days.
When can the ICT nulla osta be refused or revoked?
Paragraph 15 lists the main cases:
- the conditions required by paragraph 5 are not met;
- the three-month interval since the previous transfer has not elapsed;
- the documents were obtained fraudulently, or were falsified or counterfeited;
- the host entity was set up mainly to facilitate the entry of workers;
- the company does not comply with its tax, social security or contractual obligations, or has been penalised for undeclared work;
- the company is in liquidation or does not carry out any genuine economic activity.
In the latter cases, the office must assess whether the measure is proportionate. Decree-Law 146/2025, converted into Law 179/2025, also added paragraph 7-bis, which provides for checks on the truthfulness of the host entity’s declarations.
Can family members join the ICT worker?
Yes. The holder of an ICT permit can apply for family reunification regardless of the duration of their permit, under the conditions of Article 29 of the Testo Unico. Family members are issued a permit for family reasons with the same duration as the worker’s permit.
If the application for family members is submitted together with the worker’s, the same 45-day deadline applies. Income and accommodation requirements are explained in our guide to family reunification.
ICT, EU Blue Card or posting: which procedure should you choose?
They are different channels, chosen according to the relationship between the worker and the company. This table summarises the most common cases:
| Situation | Most suitable procedure |
|---|---|
| Group employee for at least 3 months, transferred to Italy as a manager, specialist or trainee for a limited period | Intra-corporate transfer (Mod. ICT), Article 27-quinquies |
| Manager or highly specialised staff with at least 6 months in the sector, posted to a company with an office or branch in Italy | Model D, Article 27(1)(a): see our guide to Model D |
| Employee for at least 12 months, in the last 48, of a foreign company in which an Italian company holds an interest | Letter i-bis, Article 27: see our guide to posting non-EU workers |
| A foreign company carries out a contract for works or services in Italy with its own employees | Model M, Article 27(1)(i): see our guide to Model M |
| An Italian company directly hires a highly qualified professional | EU Blue Card, Article 27-quater: see our guide to the EU Blue Card |
| Hiring staff, including unskilled workers | Decreto Flussi: see the Decreto Flussi 2027 dates |
The ICT does not apply to workers posted as part of a provision of services between companies, to self-employed workers or to agency workers. The choice of channel depends on the contract, the duration and the role: it is worth assessing it before preparing the documents. All our services for companies are on the page hiring foreign workers in Italy.
Frequently asked questions
Is the ICT nulla osta subject to the Decreto Flussi quotas?
No. Intra-corporate transfers to Italy are outside the annual Decreto Flussi quotas, so the host entity can submit Mod. ICT at any time of the year, without waiting for the click days (the dates on which quota applications can be submitted online). The Immigration Desk decides on the nulla osta within 45 days.
How long must the worker have been employed by the foreign company?
The worker must have been employed by the foreign company of the group for at least three uninterrupted months before the transfer. The date of hiring must be stated in the assignment letter, together with the duration of the transfer, the place of work in Italy, the role, pay and working conditions.
What is the maximum length of the transfer?
The ICT permit lasts as long as the transfer, up to a maximum of three years for managers and specialists and one year for trainee employees, including any extensions. Once the maximum has been reached, at least three months must pass before a new application can be made for the same worker.
Does the ICT worker have to sign the contratto di soggiorno?
No. According to the guidance on the procedure published by the Tuscany Region, the contratto di soggiorno (residence contract for employment) is not required for intra-corporate transfers. Within 8 working days of entry, however, the worker must still go to the Sportello Unico and start the application for the ICT permit.
Can the ICT permit be converted into a permit for employed work?
No, the ICT permit cannot be converted into other permits, and the nulla osta cannot be reused for a new employment relationship. To stay in Italy under a different employment relationship, for example with an Italian employer, you need another permit with its own procedure, such as the EU Blue Card.
Official sources
- Directive 2014/66/EU — EUR-Lex
- D.Lgs. no. 253 of 29 December 2016 — Normattiva
- Testo Unico Immigrazione, D.Lgs. 286/1998, Article 27-quinquies — Normattiva
- Ministry of the Interior — Circular no. 517 of 9 February 2017
Sources checked on 15 October 2026. Laws and procedures may change: always check the latest instructions from the competent Immigration Desk, consulate or Questura before submitting your application.
How can SH Immigration Specialists help?
SH Immigration Specialists provides administrative and documentation support to companies that need to transfer staff to Italy: preliminary check of the requirements, preparation of the documents, completion of Mod. ICT and support during the visa and permit stages. The outcome depends on the competent authorities. For an assessment of your case, contact us. All our services for companies are on the page hiring foreign workers in Italy.
This content provides general information and does not constitute legal advice.
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