Italian companies (so-called 'host entities') that have headquarters, branches, or representative offices located in a non-EU country, or are themselves headquarters, branches, or representative offices of foreign companies, or are in any case associated with companies located in non-EU countries because they belong to the same group of companies (within the meaning of Article 2359 of the Italian Civil Code), usually make reference to ICT. In addition to that for the application of this provision, the host entity must require the employment of a non-EU national employed within the same group of undertakings (as above delined) from at least three uninterrupted months immediately prior to the transfer. On this point, Article 27-quinquies, paragraph 1, defines intra-corporate transfer as: the “temporary secondment of a third-country national from an undertaking established in a third-Country, and to which the third-country national is bound by a work contract prior to and during the transfer lasting at least trhee months, to an entity belonging to the undertaking or to the same group of undertakings which is established in Italy” (Art. 27-quinquies, paragraph 1, Italian Consolidated Act on Immigration).

As for the subjective requirements, intra-corporate transferees should encompass only: managers, specialists and trainee employees. Depending on the subjective profile varies the maximum duration of the transfer.