Introduction      
The Venice Smart Card provides remote workers and digital professionals with structured access to selected coworking spaces, partner venues, and community services in Venice. The Venice Smart Card provides remote workers and digital professionals with structured access to selected coworking spaces, partner venues, and community services in Venice.

In a cross‑border working environment, it is essential to clearly distinguish between: 
- Physical work location; 
- Tax residence, taxation, and Double Taxation Agreements (DBAs); 
- Social security obligations; 
- Potential permanent establishment risks under international tax law; 
- VISA and residency requirements.

Venice Smart Card - Use of Workspaces and Operational Aspects    
The Venice Smart Card is a product that operates under a membership and access model, not as a lease of a fixed business seat or registered office. The Venice Smart Card grants members access to selected coworking spaces and partner locations for temporary remote work purposes. 

The Venice Smart Card:
- Does not constitute a registered business seat, permanent establishment, or fixed place of business; 
- Does not provide a permanent office infrastructure; 
- Does not create tax residence or permanent establishment status for members; 
- Does not entitle members to claim tax advantages or deductions related to office establishment in Italy or any other jurisdiction; 
- Does not establish a corporate presence, branch, or permanent establishment;
- Does not create an employment relationship;
- Provides only temporary and flexible access to workspace infrastructure. 

GreenerEU 2050 UG, hereinafter called the Association, acts solely as a networking and community platform. It does not act as employer, tax advisor, legal representative, immigration sponsor, or social security intermediary for remote workers. Participation does not constitute an employment relationship within the meaning of national labor law or a posting of workers under Directive 96/71/EC (link here: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex:31996L0071).

The Association provides no tax advice and assumes no liability for tax consequences, including issues related to permanent establishment risks. The Venice Smart Card therefore offers a transparent and legally structured framework for mobile work, without in itself triggering tax, social security, or corporate establishment effects. The Association does not verify or monitor compliance. All members of the Venice Smart Card Community remain solely responsible for complying with applicable national and international regulations (tax, social security, immigration, and VISA/ permit requirements). 

Remote workers are solely responsible for:
- Determining tax residence;
- Assessing DBA applicability;
- Evaluating Article 15 OECD-MA implications;
- Declaring and paying all applicable taxes;
- Determining applicable legislation;
- Requesting and maintaining an A1 Certificate;
- Paying required contributions. 

Limitation of Liability    
To the fullest extent permitted by law, the Association excludes liability for tax reassessments, double taxation disputes, permanent establishment claims, social security claims, VISA refusals, fines, or penalties resulting from non-compliance by remote workers. Members are strongly advised to seek independent professional legal and tax advice before engaging in cross-border remote work.        

Further Links    
Please consult the following links for a more comprehensive reading on all of the frameworks and legislative matters concerning remote work, digital nomads, cross-border work and related topics.    

- OECD Model Tax Convention on Income and on Capital - link here: https://www.oecd.org/en/publications/the-2025-update-to-the-oecd-model-tax-convention_5798080f-en.html 
- DBAs (Doppelbesteuerungsabkommen) Double Taxation Agreements and other agreements in the tax field - link here: https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Internationales_Steuerrecht/Staatenbezogene_Informationen/doppelbesteuerungsabkommen.html   
- Regulation (EC) No 883/2004 (link here: https://eur-lex.europa.eu/eli/reg/2004/883/oj/eng) 
- Regulation (EC) No 987/2009 (link here: https://eur-lex.europa.eu/eli/reg/2009/987/oj/eng) 

Taxation & Double Taxation (DBA)   
Cross-border income may be governed by bilateral Double Taxation Agreements (Doppelbesteuerungsabkommen – DBA), generally based on the OECD Model Tax Convention on Income and on Capital of the OECD. In particular, Article 15 OECD-MA regulates taxation of employment income and may allocate taxing rights to the state where work is physically performed (including application of the 183-day rule).

Tax & Cross‑Border Work   
OECD Tax Policy and Model Convention resources: https://www.oecd.org/tax/ 
Your Europe – Cross‑border working tax guidance: https://europa.eu/youreurope/business/taxation 
European Commission – Social Security Coordination (A1): https://ec.europa.eu/social/main.jsp?catId=849 
Your Europe – Cross‑border work and residence: https://europa.eu/youreurope/citizens/work/work‑abroad/index_en.htm 

National Authorities    
Italy – Social security (INPS): https://www.inps.it 
Italy – Tax authority (Agenzia delle Entrate): https://www.agenziaentrate.gov.it 
Italy – Ministry of Interior (immigration and residence): https://www.interno.gov.it 

Remote Work/ Digital Nomad VISA  
Members interested in remote work or digital nomad visa options can explore official guidance below. Note that requirements vary by country; EU citizens often have freedom of movement without a special visa. Visa eligibility, income thresholds, and residency obligations are governed exclusively by national immigration law and administered by competent authorities, such as the Ministero dell’Interno in Italy. Remote workers are solely responsible for complying with VISA, residency, and immigration requirements.   

Official Italy Digital Nomad/ Remote Worker VISA (Consulate information): https://consnewyork.esteri.it/en/servizi-consolari-e-visti/servizi-per-il-cittadino-straniero/visti/visas-to-enter-italy/digital-nomad-remote-worker-visa/   
General overview of Italy’s Digital Nomad VISA Framework (including eligibility, income and application basics): https://italiancitizenshipassistance.com/digital-nomad-visa/  
Remote nomad VISAs in Europe (overview including Italy and other EU options): https://remote.com/blog/relocation/digital-nomad-visas-europe; https://immigrantinvest.com/digital-nomad-visa/.  

AIRE  
The Anagrafe degli Italiani Residenti all’Estero (AIRE) is the official registry for Italian citizens who live abroad for more than 12 months. It is used to maintain your civil status records with Italy while you are residing in another country, allowing you to access consular services, vote in Italian elections abroad, renew documents like passports, and keep your personal data updated with Italian authorities.  

Informing the Italian authorities about your residence abroad is important because it is a legal obligation and helps avoid administrative penalties, ensures you continue to receive important communications from Italy, and allows consulates to provide you with proper assistance when needed. Registration is typically done through your local Italian consulate or online consular platforms once you establish your residence in a foreign country.

You can find official information and register through the Italian Ministry of Foreign Affairs consular portal: https://www.esteri.it/it/servizi-consolari-e-visti/italiani-all-estero/. For submitting or managing your registration online, use the Fast-It consular services platform: https://serviziconsolari.esteri.it/home.