Employment of U.S. Dependents with SOFA Status in Italy
(Current as of 7 December 2023)
This pamphlet does not provide legal advice. The purpose of this publication is to clarify the legal status
of U.S. dependents who fall under the provisions of the Status of Forces Agreement (S O FA ) and to provide
initial guidance. This pamphlet is not intended for retirees of the U.S. Armed Forces, nor should it be
considered comprehensive or exhaustive advice. Upon speaking with an attorney at the 31 FW/JA Legal
Office, you may be referred to seek an outside legal or tax professional for more specialized advice.
What is my legal status in Italy?
Under NATO SOFA, dependents of members of the Armed Forces and dependents of
members of the Civilian Component are issued missione visas and missione soggiorno permits to
legalize their presence in Italy. Dependents who fall under the provisions of the NATO SOFA
are NOT considered ordinary residents of Italy.
What does this have to do with me working in Italy?
The Italian Mission Visa/Soggiorno only allows for specific types of work and is
generally limited to Appropriated Fund (APF) employee positions (e.g. GS employees) and Non-
Appropriated Fund (NAF) employment on-base. Other kinds of work are typically not
permitted.
What about online or remote/telework?
Recently, the U.S. and Italian governments have reached an agreement allowing
dependents with SOFA status to engage in remote work (also referred to as telework). For this
purpose, remote work is defined as work for a U.S.-based employer, with payment in U.S.
dollars, deposited to a US bank account.
Will I owe Italian taxes on my earnings?
Possibly. To answer this question, please contact the 31 FW/JA Legal Office (DSN 314-
632-8901, Commercial +39 0434-30-8901).
Can I claim the foreign earned income credit on my Federal tax return for my
remote/telework earnings?
Probably not. U.S.-based employment is not considered foreign income. However, if
you are a teleworker who pays taxes to Italy on your earnings, you may benefit from the foreign
tax credit. https://www.irs.gov/individuals/international-taxpayers/foreign-tax-credit
What if my remote/telework job is with the Federal government, or a State or local
government in the U.S.? Do I have to pay taxes to Italy for the income I make on this
work?
No. Teleworkers to Federal, State and local government agencies are exempt from
declaring their income to Italy and from paying any taxes to Italy on their government income.
Article 19 of the US/Italy tax treaty specifically exempts government service renumeration from
taxation by the parties.
What if I’m an APF or NAF employee working on base? Do I have to pay taxes to Italy on
this income?
No. You would pay taxes to the Federal government, and perhaps to any U.S. state you
are a resident in. And you can’t claim the foreign earned income credit on your Federal tax
return for this income.
What about in-person work on the Italian economy?
You can’t work on the Italian economy with a Mission Visa/Soggiorno. The Italian
missione visa and missione soggiorno do not allow one to seek employment on the Italian
economy. Unless they are citizens of Italy or another EU country, dependents who want to seek
employment in Italy will have to obtain an Italian work visa BEFORE they arrive in Italy. Italian
law allows a very small quota of work visas to be issued annually, and they are restricted to
workers with specialized skills (i.e. scientists, visiting university professors, professional
athletes) that cannot be readily found in Italy. To apply for an Italian work visa, the applicant
must already have a job offer from an Italian employer that is willing to offer them a nulla osta.
Without a nulla osta from a sponsoring employer, it is not possible to apply for an Italian work
visa. Dependents who are EU citizens and who do not have a missione visa and missione
soggiorno may possibly seek employment in Italy based on their EU citizenship.
What about seeking small one-time jobs like baby sitting or lawn mowing?
Non-EU citizens with missione visas/soggiornos are not allowed to seek these kinds of
jobs because it violates Italian immigration law. Moreover, those who engage in babysitting,
hairdressing, or other “odd jobs” risk further legal violations by not possessing the required
licenses for those types of work. Irregular workers can find themselves in amplified legal trouble
if there is accidental property damage or personal injury as a result of their activities.
Do I need a digital nomad visa to work remotely for a US-based employer while in Italy?
Italy does not currently issue digital nomad visas. In any case, as stated, based on the
recent agreement between the U.S. and Italian governments, you may work remotely for a U.S.-
based employer with your missione visa/soggiorno.
If you have any questions, please contact the 31 FW/JA Legal Office for more specific advice.
Legal Office DSN: 314-632-8901, Commercial +39 0434-30-8901
