Europe
S.r.l. limited liability company · €10,000 standard capital; lower-capital rules exist · notary required for incorporation
100% ownership allowed · reciprocity for non-EU
EU and EEA investors are treated like Italians. Non-EU individuals investing in Italian companies need a valid Italian residence permit or citizenship of a country with a reciprocity treaty.
€10,000 standard capital · lower-capital rules exist
An S.r.l. can use capital from €1. Below €10,000 it must allocate at least one-fifth of net profits to a reserve until capital and reserve reach €10,000. Capital is separate from formation fees.
24% IRES · regional IRAP extra
Companies pay IRES at 24% of taxable income; banks and financial entities pay a 3.5% surtax. IRAP is a separate regional tax on productive activity.
Ecosystem evidence, not proof of demand for your product. Validate customers, competition and economics before investing.
Equipment and food-technology companies can assess processing and cold-chain applications.
Invest in Italy highlights its market and Mediterranean transport connections. Compare customer locations, ports and distribution costs for the route you intend to use.
A representative office can promote the parent and support preparatory activity but cannot act for it towards third parties. It registers with the REA and files no income tax or VAT returns.
A foreign parent can own an Italian subsidiary. An S.r.l. separates the company from its owners; a branch leaves the parent responsible for its operations.
The notary prepares and files the company documents with the Business Register. Eligible online formation still takes place under notarial control.
Foreign directors, branch representatives and shareholders need an Italian tax code, and foreign companies must obtain theirs at a tax office. Foreign documents need legalisation or apostille plus certified Italian translations.
Italy’s investment agency distinguishes company forms and states that an S.p.A. requires minimum share capital of EUR 50,000. This is share capital, not a registration fee or the requirement for every company type.
The employer obtains the work authorisation, followed by the employee’s visa and residence permit. Qualifying multinational managers use an exemption from the annual quota, with the required authorisation still needed.
National observations help frame the market. They do not measure demand for your specific product.
58.9m
people · 2025
89.2% of population
2024
0.5%
2025
62.5% of GDP
2025
US$2.55tn
USD · 2025
Tell us what you sell, where you operate and what you want to achieve.
Information on this page is compiled from official and public sources, linked and dated next to each item. It is general information, not legal, tax or financial advice, and rules change. Please confirm with the source or a qualified adviser before acting. ExpandUs Global accepts no liability for decisions made using this information.
