Corporate housing
in Genoa for staff
on assignment

The "uso foresteria" company-let contract is the only contractual instrument created specifically for companies that need to house employees and contractors, and for this reason it guarantees full deductibility of the rent from business income under Art. 95 of the Italian Income Tax Code (TUIR) — no percentage limits, no deductibles.

A standard residential lease, even when signed in the company's name, carries the constraints of Law 431/98: minimum terms of 4+4 years, rents tied to local rent agreements, automatic renewals that are hard to manage. The foresteria contract is instead governed by the Italian Civil Code: free duration, freely agreed rent, plannable exit. The company negotiates with the owner on equal terms, with no regulatory surprises.

In short: it is the only contract designed for this exact purpose, optimal for tax and contractually flexible. Any other solution is a compromise.

The "uso foresteria" contract is a lease signed between the property owner and a company (legal entity), which uses the apartment to house its own employees, contractors or directors. It is not governed by Law 431/98 on residential tenancies but by the Italian Civil Code, giving both parties greater flexibility.

The tenant of a company-let (uso foresteria) contract must be a legal entity: a limited company (S.r.l., S.p.A., S.c.a.r.l.), public body, association or other business entity. The contract is signed in the name of the legal entity, not of the employee who will occupy the apartment.

Private individuals and professionals with an individual VAT number (freelancers, sole traders) cannot sign a foresteria contract as tenants, since they are natural persons. Other contract types are better suited to them.

The landlord — in this case us, as private owners — can instead be any natural or legal person, with no legal restrictions.

Yes. Under Art. 95 of the TUIR, lease payments made by a business for properties used as staff accommodation (uso foresteria) are fully deductible, provided they relate to the business activity. We recommend confirming the correct supporting documentation with your accountant.

No, provided the property is located outside the employee's municipality of residence (Art. 51 TUIR). In that case the housing benefit does not count towards the employee's taxable employment income: zero extra taxes and zero extra contributions for the worker.

1. First contact
The company contacts us through the website form or by email. Simply state the number of people, the expected duration and the desired start date. It also helps to provide the company name and VAT number right away, as they speed up the solvency check and the preparation of the offer.

2. Company solvency check
Before preparing the offer, we run a standard check on the financial standing of the tenant company (chamber of commerce report, possible reference). It is a mutual safeguard that lets both parties start the relationship with confidence.

3. Commercial offer
We send a written proposal with the monthly rent, the utilities cap, the duration and the terms. Everything clear and transparent before signing any document.

4. Drafting and signing of the contract
We take care of drafting the foresteria contract. The company receives the document, reviews it with its own advisers and signs. No notary is required.

5. Advance payment and security deposit
The advance payment can be agreed even before the contract is registered, subject to a written agreement between the parties. This helps speed up the move-in date.

6. Contract registration
We handle the registration of the contract with the Italian Revenue Agency (Agenzia delle Entrate). The registration tax is split between the parties as provided by law. The company receives a copy of the registered contract, the document required for tax deductibility.

7. Key handover and apartment guide
On move-in day we hand over the keys and a complete guide to the apartment: how the systems work, WiFi, utilities management, emergency and assistance contacts. No surprises.

8. Management during the contract
For the whole duration of the contract we remain available for any need. At the end of the contract — or annually for multi-year contracts — a utilities reconciliation is carried out with a detailed statement.

There is no minimum duration imposed by law for "uso foresteria" contracts, since they are governed by the Italian Civil Code and not by residential tenancy law. The duration is freely agreed between the parties, with a maximum of 30 years set by the Civil Code for all lease contracts.

We also rent for a single month: a suitable solution for short construction projects, temporary assignments or trial periods. For contracts shorter than 3 months, the monthly rate applied may be higher than the one shown on the website, which refers to medium/long-term contracts. For contracts longer than 12 months, discounts on the base monthly rent apply, to be agreed at proposal stage. The exact rent is always stated in the commercial proposal before any commitment.

All utility costs — electricity, gas, water, internet, building service charges — are tracked and documented for the whole duration of the contract. The commercial proposal includes a monthly cap calculated on ordinary use of the apartment, which in the vast majority of cases covers actual consumption.

Reconciliation schedule: the reconciliation is carried out at the end of the contract, or every 6 months for multi-year contracts. In both cases a detailed statement is provided with all supporting documentation. In most situations the reconciliation results in a credit for the company.

Remote consumption monitoring (optional): at the company's request, remote control of the main systems — air conditioning and heating — can be enabled, automatically limiting excessive use (e.g. air conditioning or heating left at full power when staff are away). This tool is designed to protect the company from potential extra charges, not to limit the occupants' comfort during normal use.

We nonetheless retain the right to charge any excess over the agreed cap, should the documented actual consumption prove higher.

The agreed monthly amount covers the rent and the utilities up to the cap. The only certain additional cost is the contract registration, which by law is split 50/50 between owner and tenant.

The registration cost consists of:
— Registration tax: 2% of the annual rent (e.g. on €1,800/month = €21,600/year → tax €432, so €216 payable by the company). For multi-year contracts the tax is calculated on the annual rent multiplied by the number of years: it can be paid in a single instalment at registration — with a discount granted by the Revenue Agency equal to half the statutory interest rate for the number of years — or year by year within 30 days of the start of each annual period.
— Revenue stamps: €16 for every 4 pages of the contract, minimum €32
— Administrative fees: approximately €40–50

In total, the fixed costs payable by the company amount to roughly €72–82 one-off, plus the registration tax calculated on the rent. It is a modest cost, deductible together with the rent.

There are no agency fees, commissions or other additional charges.

The proposed monthly rent covers the use of the furnished and fully equipped apartment and includes utilities and ordinary management costs up to the maximum amount stated in the contract proposal (electricity, gas, water, internet, ordinary building service charges). This maximum amount is set according to the number of occupants and the contract duration.

Also included is insurance cover for damage to third parties originating from the property (third-party liability), protecting both the tenant company and the occupants.

At the end of the contract — or annually for multi-year contracts — a reconciliation is carried out: if actual costs are below the cap, the difference is credited to the tenant; if they are higher, the difference is charged. In both cases a detailed statement with utility documentation is provided.

The transitional lease (Art. 5 of Law 431/98) is designed for natural persons with a documented temporary housing need: duration from 1 to 18 months, rent tied to local rent agreements and a contract in the name of the private individual living in the property.

The "uso foresteria" company-let is instead reserved for legal entities: the company holds the contract and houses its own staff there, with freely negotiable duration and rent and full deductibility of the cost from business income (Art. 95 TUIR).

If your company is looking for a home with a transitional lease in Genoa for an employee on assignment, the company-let is almost always the more flexible and more tax-efficient solution: the contract stays with the company, not the worker. We rent exclusively under "uso foresteria" contracts to companies and organisations.

All we need is the company name, VAT number and the details of the company contact person: we run a standard solvency check (chamber of commerce report, possible reference) and send the commercial proposal.

With complete documentation, the whole path — contract signing, payment of advance and deposit, registration with the Revenue Agency handled by us, and key handover — is usually completed in under 7 working days.