By Tommaso Fonti LL.M. and Valeria Zega.
Eutekne has published in its magazine “Labour Consultancy” (March 2026 issue) a special focus on “Secondment of Italian Employees to Japan: Key Issues to Be Assessed”, authored by lawyers Tommaso Fonti LL.M. and Valeria Zega.
The article examines the main legal and operational issues that Italian companies must consider when seconding personnel to Japan in the context of internationalization strategies, business development, or intra-group coordination.
The contribution addresses these matters with particular attention to the Japanese immigration system, the social security framework applicable under the Italy–Japan Agreement, which entered into force in 2024, Japanese domestic tax rules, as well as the specific features of the Italy–Japan Double Tax Treaty, which departs from the OECD Model Convention.
It focuses on three main aspects:
- the requirements for a genuine secondment and the proper structuring of the contractual documentation;
- the immigration, administrative, tax, and social security requirements for assigning an employee to Japan;
- the main critical issues to be assessed during the employee’s stay abroad.
The aim is to provide a practical and up-to-date overview to help companies manage the secondment of personnel to Japan in an informed manner, while reducing the risks associated with the international mobility of employees.
Download the full article in italian
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