Firmengründung in Italien

TABELLE HORIZONTAL SCROLLEN

Wichtig: Das Recht eines Nichtansässigen, Eigentümer des Unternehmens zu sein, berechtigt nicht automatisch dazu, in diesem Land zu leben, zu arbeiten oder das Unternehmen von dort aus zu führen. Einwanderungsstatus, Arbeitserlaubnis, wirtschaftliche Substanz, Ort der tatsächlichen Geschäftsleitung und Steueransässigkeit werden gesondert geprüft.

• —An operating company with Italian or European customers, suppliers, employees or infrastructure.
• —Ventures needing a flexible SRL with tailored quotas, governance and investment terms.
• —A small natural-person-owned business for which the standardised SRLS restrictions are genuinely suitable.

• —Società a responsabilità limitata (SRL), the main private limited form; the ordinary capital benchmark is €10,000, while capital below that down to €1 triggers special payment and reserve rules.
• —Società a responsabilità limitata semplificata (SRLS), using standard articles, natural-person members only and fully paid cash capital from €1 to €9,999.99.
• —Società per azioni (SpA), a share company for larger capital and more complex governance, with statutory capital from €50,000.
• —SNC/SAS are partnership forms with unlimited liability for at least some partners; an Italian branch of a foreign company is not a separate legal person.

• —The Italian registered office, permitted name, corporate objects, members, management body and quota allocation are set out in the notarial deed.
• —Required Italian tax codes are obtained for members and directors; regulated activity requires its own licence or notification.
• —An SRL has no general resident-director rule, but effective management, immigration, employment and local substance are assessed separately.
• —For some non-EU persons, the notary checks reciprocity or an applicable residence, treaty or personal-status exception.

• —A passport or other acceptable ID for every member, director, signatory and ultimate beneficial owner (UBO), plus current proof of address and tax residence.
• —A transparent ownership chart through to natural persons; a corporate member also provides a recent extract, constitutional documents, signatory evidence and an investment resolution.
• —A description of the product, markets, counterparties, expected turnover, source of funds and source of wealth with supporting evidence.
• —Draft deed/articles, Italian registered-office details, business objects, quotas, administrators and representation rules.
• —A notarised power of attorney for the representative or the pack for an eligible video-notary procedure and qualified/authorised electronic signature.
• —Evidence of capital payment for the selected form; for online incorporation, funds are transferred to the trust account specified by the notary.
• —Foreign corporate records, resolutions and signatory authority in the form accepted by the Italian notary, apostilled/legalised and translated where required.

1. 01Review SRL/SRLS form, member eligibility, reciprocity, activity, address, capital and governance.
2. 02Obtain tax codes, agree the name and notarial draft, then arrange the power of attorney or online-notary identification and signatures.
3. 03Pay the capital and execute the deed; the notary files it electronically with the Business Register/Chamber of Commerce.
4. 04After incorporation, complete profile-specific tax/VAT/social-security actions and start a separate bank/EMI KYB process.

• —An SRL/SRLS accounts for IRES and, where applicable, IRAP; the base, reliefs and regional component are confirmed by an Italian commercialista for the relevant period.
• —VAT, electronic invoicing, withholding and social-security obligations are configured for the activity, place of supply and workforce.
• —Corporate tax, VAT, payroll, withholding and transfer-pricing treatment follows the actual transactions, employees, related parties and current thresholds, not incorporation alone.
• —Effective management, permanent establishment, CFC rules and the owners' personal tax residence require a separate cross-border analysis.

Allgemeiner Überblick, keine individuelle Steuer- oder Rechtsberatung. Die Vorschriften werden vor der Einreichung erneut geprüft.

• —Transferring capital to the notary or paying it on incorporation is not the opening of the company's operating account.
• —For non-resident ownership, a bank commonly performs enhanced review of the Italian nexus, expected flows, tax position, UBOs and genuine management.

• —Approve annual accounts and file them with the Business Register in the applicable period; maintain statutory books and member/director resolutions.
• —Keep the company's tax code, VAT, certified email/digital domicile and required electronic channels current.
• —Maintain accounting and corporate records, prepare annual accounts and file tax, VAT and payroll returns as applicable.
• —Keep the relevant registers updated for the address, officers, members, capital and beneficial owners.
• —Separately monitor licences, employment obligations, local substance and statutory record-retention periods.

• —An SRLS restricts members and articles; using it for a complex investment structure often creates more constraints than savings.
• —Non-EU reciprocity and the acceptability of a foreign power of attorney are assessed by the notary for the specific persons and documents.
• —Incorporation does not disapply AML/KYC, UBO or sanctions screening by the registrar, notary, representative, tax authority or financial institution.
• —A formal address and nominal capital do not replace a genuine business purpose, adequate funding and demonstrable management.
• —Company registration does not grant a licence, residence or work rights and does not guarantee a bank or EMI account.

• —Coordination of the Italian notary, tax-code applications, registered office, corporate draft and Business Register filing.
• —Comparison of the entity form, ownership and governance model, tax links and local-substance requirements before documents are prepared.
• —Coordination of the registered address, licensed professional, power of attorney, apostille/legalisation and certified translation.
• —Preparation of a verifiable KYB data room and responses to legitimate compliance requests without promising a bypass, approval or timing.
• —Handover of the complete corporate pack to the accountant and creation of an accounts, tax, VAT, payroll, UBO, licence and registry calendar.

Der genaue Basic-Leistungsumfang und alle Ausschlüsse sind oben im Preisabschnitt aufgeführt. Nicht standardmäßige Strukturen und externe Kosten werden vor der Zahlung vereinbart.

Anforderungen geprüft am 9. August 2026. Vor der Einreichung gleichen wir Vorschriften, Formulare, Gebühren und Einschränkungen erneut mit der Registrierungsbehörde ab.