Articles & Guides

Company Formation in Italy for Non-Residents (2026 Guide) Form an Italian SRL from abroad: EU residents incorporate digitally by video since 2023. Non-EU founders use a Power of … Company Formation Requirements Italy: Full 2026 Checklist Complete document and eligibility requirements for forming a company in Italy. Covers SRL, SpA, and SRLS rules, non-EU f… Italy Company Formation Cost & Timeline: 2026 Guide Full cost breakdown and timeline for forming an SRL in Italy. Mandatory fees from €775, notary €1,500–€3,500, total €3,0… Converting to SRL Italy: Transformation, Costs & Timeline Convert an Italian partnership or SRLS to SRL via trasformazione (3–5 months, €4,000–€15,000+). EU companies can cross-b… How to Open a Company in Italy: A Foreign Founder's Guide Step-by-step guide to opening an SRL in Italy as a foreigner. Learn the 5-step process, exact costs (€3,000–€8,000), tim… SpA vs SRL Italy: Which Company Structure to Choose? SpA needs €50,000 capital and mandatory auditors from day one; SRL needs €10,000 and is simpler to run. Full 2026 compar… SRL Directors and Shareholders Italy: Rights and Duties Can a foreigner be an Italian SRL director? Yes — with no residency requirement. Learn Art. 2476 liability, shareholder … Italian SRL for Non-Residents: Full 2026 Ownership Guide Non-residents can own 100% of an Italian SRL with no local director required. EU residents incorporate digitally; non-EU… SRL Incorporation Process Italy: 7-Step Guide (2026) Complete step-by-step SRL incorporation process in Italy: from name search and capital deposit through notary deed, Regi… SRL Share Capital Italy: Rules, Reserves & Risk Guide Italian SRL requires €10,000 minimum capital — 25% cash at formation. Learn the legal reserve rules, in-kind contributio… SRL Taxation Italy: Corporate Tax, Dividends & Withholding Italian SRL pays IRES 24% + IRAP 3.9%. Dividends to EU parents: 0% WHT under P-S Directive. PEX exemption: 95% of divide… SRLS vs SRL Italy: Key Differences and How to Choose SRLS has €1 capital and no notary fee — but bans corporate shareholders and locks you into standard articles. Full SRLS … Starting a Business in Italy as a Foreigner: 2026 Guide Complete guide for foreign entrepreneurs starting a business in Italy. EU vs non-EU paths, visa options (Startup Visa, I… What Is an SRL in Italy? Structure, Rules & Benefits An SRL (Società a Responsabilità Limitata) is Italy's private limited company — 1.4M+ active, minimum €10,000 capital. L…

Capital Gains Tax Italy: PEX, Exit Planning & SRL Guide Italian capital gains tax for SRL owners: PEX 95% exemption at 1.2% effective rate, four qualifying conditions, the symm… Check Italian VAT Number: VIES & EORI Verification Guide Free tools to check Italian VAT (Partita IVA), VIES status, and EORI numbers. Understand what results mean for zero-rati… Depreciation Italy: SRL Asset & Intangibles Tax Guide 2026 Italian depreciation rules for foreign SRL owners: Art. 102–103 TUIR rates, IFRS vs. Italian GAAP differences, 18-year g… Do I Need Italian VAT? Guide for Foreign Companies 2026 Italy VAT registration guide for foreign companies: no threshold for non-residents, B2B reverse charge exemption, direct… Italy Tax Penalties & Acconti: SRL Compliance Guide 2026 Italy advance tax payments and penalties explained: 25% late penalty (D.Lgs. 87/2026), ravvedimento operoso tiered table… Interest Deductions Italy: Art. 96 TUIR & SRL Guide 2026 Italy interest deduction rules for foreign SRL owners: 30% ROL cap, €3M safe harbour, WHT on outbound interest, intra-gr… Italy Tax Return Deadline: Corporate Filing Guide 2026 When is Italy's corporate tax return due? Full guide to Modello Redditi SC deadlines, IRES/IRAP payments, and what happe… Italy Income Tax Guide: IRPEF, IRES & SRL Owners 2026 Italy income tax explained for foreign SRL owners: IRPEF brackets (23–43%), IRES at 24%, inpatriate regime, HNWI flat ta… R&D Tax Incentives Italy: Patent Box & Credits 2026 Italy R&D tax credits explained: 10% R&D credit up to €5M, Patent Box 110% super-deduction, current 2026 rates, qualifyi… Tax Planning Italy: SRL Strategies & Incentives 2026 Italy tax planning guide for foreign SRL owners: Patent Box 110%, R&D credits, inpatriate regime, PEX exemption, and wha… Tax Residence & Transfer Pricing Italy: SRL Guide 2026 Italian tax residence rules and transfer pricing explained for foreign SRL owners: the 3-criterion company test, 90–180%… Italy VAT Compliance 2026: LIPE, SDI & Filing Deadlines Italy VAT compliance calendar for foreign SRL owners: quarterly LIPE deadlines, SDI e-invoicing, esterometro replacement… Italy VAT Rates 2026: 22%, Reverse Charge & SRL Guide Italian VAT rates explained: 22% standard, 10%, 5%, 4% reduced rates, reverse charge mechanics for B2B services, domesti… What Is Partita IVA? Italy VAT Number Guide 2026 Partita IVA explained for foreign entrepreneurs: Italy's 11-digit VAT number, who needs one, how to register, 2026 e-inv… Withholding Tax Italy: Rates, Treaties & SRL Guide 2026 Italy's withholding tax explained for foreign SRL owners: 26% on dividends, 30% on royalties, F24 deadlines, EU directiv…

Corporate Restructuring Italy: M&A, Mergers & Tax Guide Italy had 967 M&A deals worth €45B in 2023. Learn merger/demerger procedures, AGCM thresholds (€497M+€30M), Golden Power… Doing Business in Italy: Foreign Company Guide 2026 Essential guide to doing business in Italy for foreign companies. Covers legal structures, taxes (IRES 24%, IRAP 3.9%), …