According to Italian legislation, the mission is a temporary displacement of the worker from the original place of work because of occasional and contingent facts (Cass. Aug. 14, 2004, No. 15889).

The only normative reference can be found in Article 51, paragraph 5, of the Italian tax code (TUIR) (which merely regulates the tax and social security treatment of reimbursements of the expenses incurred by workers during the mission). The distinguishing element of the mission is its temporary nature. There is no legal limit on the duration of the mission/business trip.

The essential element of mission is the continuation of the functional link with the original place of work. The worker’s activity continues to be organized and directed by the home company (in whose interest the relocation takes place), the worker is not functionally placed within the organization of the foreign company, which is not involved in the payment of compensation and incurrence of related costs.

According to Italian legislation, the mission is a temporary displacement of the worker from the original place of work because of occasional and contingent facts (Cass. Aug. 14, 2004, No. 15889).

The only normative reference can be found in Article 51, paragraph 5, of the Italian tax code (TUIR) (which merely regulates the tax and social security treatment of reimbursements of the expenses incurred by workers during the mission). The distinguishing element of the mission is its temporary nature. There is no legal limit on the duration of the mission/business trip.

The essential element of mission is the continuation of the functional link with the original place of work. The worker’s activity continues to be organized and directed by the home company (in whose interest the relocation takes place), the worker is not functionally placed within the organization of the foreign company, which is not involved in the payment of compensation and incurrence of related costs.