{"id":2876,"date":"2024-12-17T15:08:48","date_gmt":"2024-12-17T14:08:48","guid":{"rendered":"https:\/\/www.hessepartner.it\/?page_id=2876"},"modified":"2024-12-17T15:09:34","modified_gmt":"2024-12-17T14:09:34","slug":"international","status":"publish","type":"page","link":"https:\/\/www.hessepartner.it\/en\/international\/","title":{"rendered":"INTERNATIONAL"},"content":{"rendered":"

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Advising clients based abroad who are commercially active in Italy or have income or property in Italy as private individuals:<\/p>\n<\/div>

<\/i><\/i><\/span>Establishment and dissolution of subsidiaries in Italy<\/span><\/a><\/h4><\/div>
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Support in the choice of legal form, definition of the shareholding structure, preparation of articles of incorporation, also in coordination with the parent company, liquidation of subsidiaries.<\/p>\n<\/div><\/div><\/div>

<\/i><\/i><\/span>Establishment and dissolution of permanent establishments in Italy<\/span><\/a><\/h4><\/div>
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Support in setting up permanent establishments, tax registration in Italy, liquidation of permanent establishments, handling of reporting to public authorities.<\/p>\n<\/div><\/div><\/div>

<\/i><\/i><\/span>Establishing a subsidiary in Italy in the form of a limited liability company (S.r.l.)<\/span><\/a><\/h4><\/div>
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Establishing a subsidiary in Italy in the form of a limited liability company (S.r.l.)
\nThe Italian limited liability company (“societ\u00e0 a responsabilit\u00e0 limitata” \u2013 “S.r.l.”) is the most common form of company in Italy and the establishment process can be summarized as follows.<\/p>\n

1. Establishment<\/strong>
\nAn Italian limited liability company is formed before an Italian notary by the shareholders or by special representatives. Formation by special representatives is a form that is frequently chosen in practice to spare foreign entrepreneurs a trip to Italy just for the formation. The same person can also represent several shareholders at the same time, excluding the prohibition of self-dealing.<\/p>\n

2. Share capital<\/strong>
\nThe legally prescribed minimum capital for the formation of an “ordinary S.r.l.” is \u20ac10,000, of which at least 25% must be paid up at the time of formation if there are two or more shareholders, and 100% if there is only one shareholder.
\nFurther payments by the shareholders after the company is formed can be made relatively unbureaucratically in the form of capital contributions or shareholder loans.<\/p>\n

3. Shareholders of an Italian limited liability company<\/strong>
\nShareholders of an Italian limited liability company can be natural and legal persons.
\nA single shareholder is also permitted. The status of the sole shareholder must be published in the commercial register and appear on all business documents with an external impact.
\nIf the Italian limited liability company is majority-owned by a company, the state of control must also be published and indicated.<\/p>\n

4. Administration\/management<\/strong>
\nIn Italy, both natural and legal persons, regardless of nationality or domicile, can be managing directors, who do not have to be shareholders.
\nThe administration of an Italian LLC can be entrusted to a sole administrator, several individual administrators or an administrative board.
\nIn the case of an administrative board, some members of the administrative board can be endowed with the powers to manage the company.<\/p>\n

5. Transactions requiring the approval of the shareholders<\/strong>
\nIn Italy, it is possible to include transactions requiring the approval of the shareholders in the articles of association of the Italian limited liability company.<\/p>\n

6. Shares in an Italian limited liability company<\/strong>
\nThe shares in an Italian limited liability company are freely transferable, inter vivos and by inheritance, subject to any provisions to the contrary in the company’s articles of association. If the transfer by inheritance is prevented, the heirs of the deceased shareholder are entitled to the payment of the share.<\/p>\n

7. Duration<\/strong>
\nThe duration of the company can be limited or unlimited. In the case of an unlimited duration, the shareholders have the right to withdraw.<\/p>\n

8. Registered office of the company in South Tyrol \u2013 Domiciliation<\/strong>
\nIf the company’s registered office is in South Tyrol (Province of Bolzano), the articles of incorporation and the annual financial statements can be drawn up exclusively in German or in both German and Italian (German is recognized as an official language in South Tyrol). It is also possible for a company that operates outside South Tyrol to establish its registered office in South Tyrol and an operating office at the place of business outside South Tyrol (in order to take advantage of the language benefits mentioned above). Our office provides domiciliation services for a number of foreign companies.<\/p>\n

9. Time frame for the formation<\/strong>
\nAt least 2\u20133 weeks should be planned for the formation: usually 1\u20132 weeks for the collection\/preparation of all necessary documents and 1\u20132 weeks for the entry of the company in the commercial register from the notarial formation.<\/p>\n

10. Formation costs of a GmbH in Italy<\/strong>
\nThe consulting fees for the formation of a GmbH range from \u20ac3,000 to \u20ac5,000, depending on the complexity of the articles of incorporation and the company statutes. In addition, there are notary fees of approximately \u20ac2,500 for the formation of a GmbH with a share capital of \u20ac10,000 (these costs increase with increasing share capital).<\/p>\n<\/div><\/div><\/div>

<\/i><\/i><\/span>VAT registration in Italy<\/span><\/a><\/h4><\/div>
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VAT registration in Italy: preparation of the application to the relevant tax office in Pescara, translation of foreign documents, coordination with the tax office.<\/p>\n<\/div><\/div><\/div>

<\/i><\/i><\/span>Cross-border income tax issues, such as the parent-subsidiary directive and transfer pricing<\/span><\/a><\/h4><\/div>
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In-depth study\/analysis, if necessary in coordination with the Italian and foreign tax authorities and with foreign tax advisors, of complex tax issues.<\/p>\n<\/div><\/div><\/div>

<\/i><\/i><\/span>Consulting abroad\/network abroad<\/span><\/a><\/h4><\/div>
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For clients who intend to be active abroad, we have a comprehensive network of auditors, tax advisors and lawyers, especially in German-speaking countries. We are in constant communication with various chambers of foreign trade. We are also members of the international association of lawyers and tax advisors ARS LEGIS International. Ars Legis International is a global network of more than 50 independent lawyers and tax advisors.<\/p>\n<\/div><\/div><\/div><\/div><\/div>

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<\/i><\/i><\/span>Study of complex cross-border VAT issues and VAT refunds<\/span><\/a><\/h4><\/div>
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In-depth study of VAT (Value Added Tax) issues, in consultation with the foreign company and tax advisors.<\/p>\n<\/div><\/div><\/div>

<\/i><\/i><\/span>Support with reporting to the parent company<\/span><\/a><\/h4><\/div>
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Preparation of financial accounting, annual financial statements and interim financial statements in accordance with the requirements of the foreign parent company.<\/p>\n<\/div><\/div><\/div>

<\/i><\/i><\/span>Support in the selection of locations, financing and business partners in general<\/span><\/a><\/h4><\/div>
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Through our network, we can support you in selecting suitable locations for your company, banks and leasing companies, managing directors, etc.<\/p>\n<\/div><\/div><\/div>

<\/i><\/i><\/span>Preparation of annual financial statements, tax returns, accounting, ongoing tax advice<\/span><\/a><\/h4><\/div>
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We can take over the entire tax management of your company in Italy, including bookkeeping, ongoing tax advice and annual financial statements, also in German \/ Italian.<\/p>\n<\/div><\/div><\/div><\/div><\/div>

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NEWS<\/h2><\/span>
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Georg Hesse<\/a><\/span><\/span>2026-05-31T23:20:37+02:00<\/span>

Costituzione di nuova societ\u00e0 e sottoscrizione del capitale sociale – Holding period<\/a><\/h4>

Georg Hesse<\/a><\/span><\/span>2026-05-31T23:20:37+02:00<\/span>May 31st, 2026<\/span>|<\/span>0 Comments<\/a><\/span><\/p>

In merito, si pone il dubbio interpretativo sulla sussistenza dei requisiti per beneficiare della pex, in considerazione dell'esistenza di partecipazioni acquisite nella fase di costituzione della conferitaria e di partecipazioni acquisite\/ricevute successivamente in cambio del [...]<\/p><\/div><\/article>

Georg Hesse<\/a><\/span><\/span>2026-05-31T23:19:14+02:00<\/span>

Incorporation of a New Company and Subscription of Share Capital \u2013 Subsequent Capital Increase by Means of a Business Contribution under Tax Neutrality \u2013 Transfer of the Participation Received \u2013 Holding Period<\/a><\/h4>

Georg Hesse<\/a><\/span><\/span>2026-05-31T23:19:14+02:00<\/span>May 31st, 2026<\/span>|<\/span>0 Comments<\/a><\/span><\/p>

The analysis concerns the case of a business contribution followed by the disposal of the participation received in exchange. In this regard, an interpretative question arises as to whether the conditions for benefiting from the [...]<\/p><\/div><\/article>

Georg Hesse<\/a><\/span><\/span>2026-04-26T18:53:14+02:00<\/span>

Corporate link \u2013 Significant influence \u2013 Family or affinity relationships \u2013 Corporate group<\/a><\/h4>

Georg Hesse<\/a><\/span><\/span>2026-04-26T18:53:14+02:00<\/span>April 26th, 2026<\/span>|<\/span>0 Comments<\/a><\/span><\/p>

In its judgment of 13 April 2026, No. 9260, the Supreme Court held that an external corporate link requires proof of the actual exercise of significant influence by one company over the strategic shareholders\u2019 decisions [...]<\/p><\/div><\/article>

Georg Hesse<\/a><\/span><\/span>2026-04-26T18:34:07+02:00<\/span>

Consultancy costs recharged by the parent company \u2013 Deductibility \u2013 Conditions (Supreme Court, 21 April 2026, No. 10456)<\/a><\/h4>

Georg Hesse<\/a><\/span><\/span>2026-04-26T18:34:07+02:00<\/span>April 26th, 2026<\/span>|<\/span>0 Comments<\/a><\/span><\/p>

The ruling of 21 April 2026, No. 10456 addresses the requirement of business relevance under Article 109 of the Italian Income Tax Code (TUIR) and the deductibility of consultancy services recharged by a parent company [...]<\/p><\/div><\/article>

Georg Hesse<\/a><\/span><\/span>2026-04-06T08:04:21+02:00<\/span>

Commerciality requirement \u2013 Companies constructing electricity generation plants \u2013 Absence (Italian Revenue Agency ruling of 1 April 2026, No. 97)<\/a><\/h4>

Georg Hesse<\/a><\/span><\/span>2026-04-06T08:04:21+02:00<\/span>April 6th, 2026<\/span>|<\/span>0 Comments<\/a><\/span><\/p>

According to the ruling of the Italian Revenue Agency dated 1 April 2026, No. 97, the disposal of shareholdings in companies engaged in the construction of electricity generation plants does not meet the commerciality requirement [...]<\/p><\/div><\/article>

Georg Hesse<\/a><\/span><\/span>2026-03-29T11:29:47+02:00<\/span>

Requirement of commercial activity \u2013 Preparatory activities for property development (Italian Supreme Court, 23 March 2026, No. 6732)<\/a><\/h4>

Georg Hesse<\/a><\/span><\/span>2026-03-29T11:29:47+02:00<\/span>March 29th, 2026<\/span>|<\/span>0 Comments<\/a><\/span><\/p>

The ruling of the Corte di Cassazione of 23 March 2026, No. 6732, addressed the existence of the requirement of commercial activity for PEX purposes in relation to a company that initiated a redevelopment project [...]<\/p><\/div><\/article><\/section><\/div>

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