Italy-SAS


Italy became a nation-state in 1861 when the regional states of the peninsula, along with Sardinia and Sicily, were united under King Victor EMMANUEL II. An era of parliamentary government came to a close in the early 1920s when Benito MUSSOLINI established a Fascist dictatorship. His alliance with Nazi Germany led to Italy's defeat in World War II. A democratic republic replaced the monarchy in 1946 and economic revival followed. Italy was a charter member of NATO and the European Economic Community (EEC). It has been at the forefront of European economic and political unification, joining the Economic and Monetary Union in 1999. Persistent problems include illegal immigration, organized crime, corruption, high unemployment, sluggish economic growth, and the low incomes and technical standards of southern Italy compared with the prosperous north.

Service packages

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Service item Express Standard Optimum
Company registration
Legal address per year
Secretarial services for the first year
Fees and duties for the first year
Apostilled bound set of incorporation documents
Compliance fee
Nominee service per year
Bank Account Pre-approval
Price

9 280 USD

17 950 USD

18 450 USD

I want to order «»

Contact method: and / or

Core Services

The cost for incorporation of the company (S.A.S.) in Italy, including the corporate legal service for the second year

7 650 EUR

— Incorporation of S.A.S. in Italy

including Annual Duties for Chamber of Commerce for first year, including Compliance fee

included

— Annual government fees

1 210 EUR

— Corporate legal services

including registered address and registered agent, NOT including Compliance fee

1 160 EUR

— Apostilled set of Statutory documents

Basic set of documents

  • Notary Declaration / Dichiarazione

    Compiled by a Notary at the first stage of company incorporation procedure. It includes: company name, structure, share capital, type of entity, activity, etc.
  • Certificate of Registration of S.A.S. / Visura

    It is issued by the Register of Enterprises of the Chamber of Commerce and Industry of Italy and includes: company name, tax number, VAT, address, activity, share capital, date of incorporation, type of entity, etc.

Optional services

Accounting services

(depends on the volume)

Related services

Scanning and sending the documents via e-mail to client

(1.5 EUR per one-page document + 1 EUR per additional page)

Compliance fee

Compliance fee is payable in the cases of: renewal of a company, liquidation of a company, transfer out of a company, issue of a power of attorney to a new attorney, change of director / shareholder / BO (except the change to a nominee director / shareholder)

250 USD

Basic

simple company structure with only 1 physical person

50 USD

For legal entity in structure under GSL administration

additional compliance fee for legal entity in structure under GSL administration (per 1 entity)

100 USD

For legal entity in structure not under GSL administration

additional compliance fee for legal entity in structure NOT under GSL administration (per 1 entity)

350 USD

For client with high risk Status

Cost of incorporation, including first year servicing 9280
Cost of nominee director services per year, including an apostilled set of documents 4670
Cost of nominee shareholder services per year, including an apostilled set of documents 4000
Cost of annual service, starting from the second year 1410
Open account in 26780
Incorporation timescale for a turnkey company 3 - 4 weeks
Country 26702

General information shortly

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Total area Population Capital Unemployment Corruption perceptions index rank
301.340 sq. km 61.261.254 (2011) Rome 10.7 % 69
Location Southern Europe
National currency Euro
Conditional reduction of currency EUR
Against USD 0.73
Climate, average max and min t° Predominantly Mediterranean; Alpine in far north; hot, dry in south; avg. maximum temperature (July) +24°; avg. minimum temperature (January) 0°
Time difference from Moscow - 2 hours
Dialing code +39
State language Italian
Ethnic groups Italian (includes small clusters of German-, French-, and Slovene-Italians in the north and Albanian-Italians and Greek-Italians in the south)
Literacy rate 99%
Credit rating BBB-
Government type Republic
Executive branch Head of Government: Prime Minister and Minister of Finance. Government: Council of Ministers proposed by the Prime Minister and nominated by the President of the Republic.
Legislative branch bicameral Parliament (Parlamento) consists of the Senate (Senato della Repubblica) and the Chamber of Deputies (Camera dei Deputati)
Judicial branch Constitutional Court (Corte Costituzionale); Supreme Court of Cassation (Corte Suprema di Cassazione)
GDP per capita rank 45 (2011)

Corporate info

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Shelf companies permitted Legal system Incorporation timescale for a turnkey company Cyrillic alphabet permitted in company name Local registered office
Yes civil law 3 - 4 weeks No No
Types of entity Joint Stock Company (Societa per Azioni, or SpA); Limited Liability Company (Societa a responsabilta limitata, or SrL); Limited Partnership (Societa in Accomandita Semplice, or SAS); and branch of a foreign corporation
Incorporation timescale for a new company 3-4 days
Company suffix SAS
Sensitive words Bank, Insurance, Financial
Local registered agent No
Information to be kept at the registered office company documents
Seal required, type of seal not required
Redomiciliation (to, from) permitted permitted

Director and secretary

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Minimum number of directors Residency requirements for directors Corporate directors permitted Disclosure to local agent Disclosure to public
1 No Yes No Yes
Directors’ meetings/frequency/location Yes / no requirements
Company secretary required No
Residency requirements for a secretary No
Qualified secretary required No
Corporate secretary permitted No

Shareholder and beneficiary

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Minimum number of shareholders Residency requirements for shareholders Corporate shareholder permitted Disclosure to local agent Disclosure to public
1 No Yes No Yes
Meetings/frequency/location Yes / annually / registered office
Beneficiary info disclosure to Yes

Shares and share capital

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Minimum authorized share capital Minimum issued share capital Minimum paid share capital Authorized capital payment deadlines Bearer shares permitted
No requirements No requirements No requirements No requirements No
Issued capital payment deadlines No requirements
Standard currency EUR
Standard authorized share capital 1000
Standard par value of shares 1
Shares with no par value permitted No

Taxes

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Min. rate for corporate tax Capital gains tax VAT Withholding tax Exchange control
24% Regular rate 22% 26%/26%/30% No
Personal tax 23-43%
Corporate tax (in detail) 24% + IRAP (regional tax on productive activities, generally - 3.9%)
Capital gains tax. Details Capital gains are included into corporate tax base
VAT. Details For some goods and services, the tax rate is 10% and 4%.
Other taxes Social contributions, Overseas property tax, Financial investment tax, Inheritance and gift tax, Registration tax. Stamp duties, etc.
Stamp duty 1.5%

Accounts

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Requirement to file accounts Publicly accessible accounts Audit required Requirement to file Annual Return Publicly accessible Annual Return
Yes Yes No No No
Requirement to prepare accounts Yes
Double tax treaties network 105
Tax Exchange Information Agreement network 12
OECD member Yes
Offshore/onshore status according to the RF laws No

GENERAL INFORMATION

General Info

Italy is located in Southern Europe. The total area of the country is 301,340 sq. km, with a population of 61,261,254 (2011). The capital of Italy is Rome. The national currency is Euro (EUR) which equals approximately 0.75 USD.
The climate of Italy is predominantly Mediterranean.
The hottest month of the year in South of Italy is August; the average maximum temperature is +38°C; in north of Italy – July with the average maximum temperature of +35°C.
The coldest month is January; the average minimum temperature is from 0 to +13°C depending on the region.
There are five main climatic zones:
  • the Alpine zone: harsh winters with plenty of rain and snow, and very mild summers.
  • the northern Italian plain: the continental weather conditions with fairly cold, snowy winters, but warm, mild summers. Northern cities such as Torino, can become very cold, damp and foggy with temperatures falling to 0-7ºC in winter. Most rainfall occurs in the first half of the year.
  • the Tyrrhenian area: on the west side of the country is the Tyrrhenian region where the weather brings cool winters, warm summers and sufficient rain. Temperatures in fluctuate between a low of 5 – 6ºC in winter, and a high of 26 – 30ºC during the warmer months.
  • the Adriatic coast: bears cold winters. Conditions improve to comfortably warm in the summer;
  • the Mediterranean zone: includes all the southern areas of Italy, rainfall is often in the winter months, leaving the summer months arid and hot.

The time difference from Moscow is -2 hours; the international dialing code – 39.
The official language of the country is Italian. The Italian population includes the following ethnic groups:
  • native Italians;
  • German-, French-, and Slovene-Italians in the north of Italy;
  • Albanian-Italians and Greek-Italians in the south of Italy.

History

Italy (in translation from Greek, meaning “land of young cattle”) was part of Roman Empire. The medieval period of Italy is the history of various city-states with their own governmental systems and political regimes.
Italy is famous for the fact that the first banks appeared in its territory and for the highly capitalistic economic system.
The movements for territorial unity were established at the end of the 18th century.
Italy became a nation-state in 1861 when the regional states of the peninsula, along with Sardinia and Sicily, were united under King Victor Emmanuel II. An era of parliamentary government came to a close in the early 1920s when Benito Mussolini established a Fascist dictatorship. His alliance with Nazi Germany led to Italy's defeat in World War II. A democratic republic replaced the monarchy in 1946 and economic revival followed. Italy was a charter member of NATO and the European Economic Community (EEC). It has been at the forefront of European economic and political unification, joining the Economic and Monetary Union in 1999.

Government Type

Italy is a democratic Republic. The Head of Government in Italy is the Prime Minister and Minister of Finance. The main executive authority is the Council of Ministers proposed by the Prime Minister and nominated by the President of the Republic.
The representative of the legislative authorities is the bicameral Parliament (Parlamento) consists of the Senate (Senato della Republica, 315 members) and the Chamber of Deputies (Camera dei Deputati, 630 members).
The highest judicial authority of Italy is the Constitutional Court (Corte Constituzionale) and the Supreme Court of Cassation (Corte Suprema di Cassazione).

Economy

Italy has a diversified industrial economy.
The country is divided into a developed industrial north, dominated by private companies, and a less-developed, agricultural south.
The most developed sectors of Italian industry include:
  • engineering industry (machinery construction);
  • metallurgy;
  • chemical industry;
  • petrochemical industry;
  • light industry;
  • food industry.

The crop sector is predominant in Italian agriculture.
A significant contribution to national wealth is generated by products 'made in Italy'.
The production of the following produces are wide spread in Italy: wheat, maize, rice, sugar beat, citrus plants, tomatoes, grapes, olives.
The tourism is high-developed in Italy as well. According to the statistics data more than 50 million people visit it every year.
Italy belongs to the Group-of-Eight (G8) industrial nations, the European Union (EU), and the Organisation for Economic Cooperation and Development (OECD).
One salient feature of the Italian economy is its propensity toward entrepreneurship - seen in the very high number of small and medium-sized businesses: 98% of the over 4 million companies employ fewer than 19 persons (the average is 4 employees per company).
GDP per capita rank is 45 (est. 2011).
The unemployment rank in Italy is 10.7 % (est. July, 2012).

CORPORATE INFORMATION

Legal System

The legal system of Italy is referred to Continental/Civil Law.
Italian law is based on:
  • Roman Law (particularly its civil law);
  • French Napoleonic Law (itself based on the Roman model).

One of the important distinctive features of Italian legal system is the presence of Codes systematized the separate branches of law.
Besides the Codes, there are innumerable Statutes that integrate the Codes and regulate areas of law for which no Codes exist.

Types of Entity

Basic provisions on companies are established by Civil Code (Fifth Book – V title).
There are two groups of Companies in Italy:
  • Corporations (Capital Companies):
  • Società a Responsabilità Limitata, S.R.L. – Limited Liability Company;
    Società per Azioni, S.p.A. – Joint Stock company;
    Società in Accomandita Per Azioni, S.A.P.A. – Limited Partnership Constituted by the Issue of Shares;
    Società a Responsabilità Limitata Semplificata, S.R.L.S. – Simplified Limited Company;
  • Partnerships:
    Società in Accomandita Semplice, S.A.S. – Limited Partnership;
    Società in Nome Collectivo, S.N.C. – Unlimited partnership;
    Società Semplice, S.S. – if the activity is not classified as a business.

Partnerships in Italy

There are two types of Partnership in Italy:
  • General Partnership (Società in nome collettivo, S.N.C.): the partners are jointly liable for the partnership's obligations without limit;
  • Limited Partnership (Società in accomandita semplice, S.A.S.) composed of at least one partner with unlimited liability (General partner) and at least one partner with liability limited to the amount of capital that they have paid in (Limited Partner).

Limited Partnership

S.A.S. - Societa in accomandita semplice
S.A.S. is the Limited Partnership in Italy.
The distinguishing features of S.A.S. in Italy:
  • minimum number of partners – two;
  • there is no limiting restriction to number of partners established by law;
  • at least one partner should be General Partner and at least one Partner with a limited liability;
  • there is no minimum share capital established by law;
  • there are no residency requirements to Partners;
  • there are no requirements to obligatory audit procedure;
  • it is enough to have a “virtual office”;
  • the participations may be transferred only by means of the consent of all the other partners.

The advantages of S.A.S. in Italy:
  • Reinvested Profits: if company does not distribute (totally or partially) profits to its partners, then it is possible to submit that part of profit to taxation with IRES rate of 27.5%.
  • Taxable base: Interest on debt may be deducted from income of corporates only within 30% of ROL (Gross Operative Income). ROL is calculated as Revenues – Operative costs + Depreciation. This rule does not apply to partnerships (S.N.C./S.A.S.).
  • ACE Deduction. ACE was introduced in 2011. It is an incentive for companies that reinvest their profit or whose shareholders provide with additional funds (share capital / reserves). ACE is calculated as 3% of additional Capital. With regard to S.A.S., ACE is calculated as 3% of Net Worth.

Points 2 and 3 make S.A.S. profitable at the moment for people who invest in properties in Italy for several reasons:
  1. If company is incorporated only to invest in properties then there is no risk involved for general partner or in any case is risk is reasonable;
  2. If company buys property with a mortgage, then Interest may be deducted without any limit;
  3. 3% of investment may be deducted by company, with the result that a relevant percent of earnings (for instance rental fees) will be exempt from taxation.

REGISTRATION

Registration of S.A.S. in Italy

There are several stages of registration of S.A.S. in Italy:
  • Partnership Contract between the partners must be drawn up before a notary;
  • Registration with the Register of Enterprises of the Chamber of Commerce and Industry; Registration in the Tax Agency;
  • Registration of Directors with the Social Security Authorities.

The Partnership Contract is signed at least by two partners.
A notary or certified accountant files an application for registration in the Business Register within thirty days of drawing up of the partnership’s Articles of Association.
Russian Citizen and Companies Incorporation
Russian Citizen may subscribe and buy shares. For the purpose they should get a Tax Code (Codice Fiscale) issued by a Tax Agency in Italy. Tax Code is issued only if Russian Citizens have a proper Visa (not for tourism).
Attendance at public act of Russian founder is not requested. It is recommended to issue a Proxy to an Italian Citizen in order to avoid translation of acts in Russian and attendance of interpreters with related costs.
A Russian Citizen can be a General Partner or Limited Partner. General Partners are automatically directors. Limited Partners cannot be directors. A limited Partner is declared responsible for company liabilities if it is proved that he acted as director.
Directorship provides foreign citizens with the Right to get a Permit of Stay.

Company Name

Certain rules are applied for the name of Limited Partnership in Italy:
  • the name must necessarily include the name of at least one of the general partners;
  • there should be an indication of the limited partnership status (SAS);
  • it is not allowed to use such words as “Bank”, “Finance”, “Insurance” or related words;
  • the use of the Cyrillic alphabet is prohibited.

A limited partner who expressly or tacitly consents to have his name included in the business name of the partnership could be jointly and severally liable in respect of the partnership’s obligations towards third parties, i.e. he is treated as a general partner.

Local Registered Office

In Italy there are following variants of leasing of an office for S.R.L:
  • Leased offices;
  • Serviced offices;
  • “Virtual Offices”.

To register S.R.L. it is enough to have a virtual office in Italy.

Leased Offices
Leasing is a traditional method of acquiring office space in Italy.
Serviced Offices
Apart from the standard lease this service may include: inclusive servicing:
  • furnishings;
  • maintenance;
  • staffed reception;
  • office equipment.

The volume of services depends on the needs of a client.
Virtual Offices
«Virtual office» is a term used to describe shared office services in Italy, which typically includes:
  • business address;
  • telecommunication services;
  • meeting facilities;
  • IT-support.

To establish a virtual office, all participants must have an internet-ready computer or laptop, which meets software needs and has access to the necessary professional/industry requirements.

Seal

There are no requirements for the Companies of Italy to have a seal.

COMPANY STRUCTURE

Structure of Partnership

Partners
A Limited Partnership in Italy has two types of Partners:
  • General partner (Accomandatari);
  • Limited partner (Accomandati).

General partners are jointly and severally liable for the Partnership’s debts and obligations. General partners have full management responsibility and carry on the business of the partnership.
Limited partners are generally liable for the partnership’s debts and obligations only to the extent of their contributions. Limited partners do not participate in the management of partnership business.
The liability of limited partners is generally limited to the amount of their contributions.
The minimum number of Partners is two. Corporate partners are permissible, but they can only be Limited Partners. Partners of an S.A.S. may be individuals, other partnerships, companies, institutions, organizations and foundations.
There is no residency requirements.
Partnerships do not have a body called the "General Meeting", as Partners are free to meet whenever they want and to take decisions even on matters not included on the agenda. Their decisions are taken unanimously, but the Articles of Association can indicate certain matters on which decisions can be taken by a majority of the partners.
However, a Limited partner who participates in the partnership’s business or allows the inclusion of its own name in the business name of the partnership is treated as a general partner. As a consequence, such limited partner is jointly and severally liable towards third parties for all the debts and obligations of the Partnership.

Directors

In S.A.S., Soci Accomandatari (i.e. General Partners) are automatically the Directors. There could be one or more Soci Accomandatari in Italian S.A.S.

Secretary

Company Secretary is not required, thereby there are no special requirements for secretary's residency, and qualification.

Beneficiary

The records of Beneficiary are disclosed to the auditors and banks.

Shares and Share Capital

The standard currency of Shares and Share Capital is Euro (EUR).
The minimum share capital is not required. Usually S.A.S. are incorporated with low share capital: 1.000 EUR – 5.000 EUR or 10.000 EUR.
The law does not provide for any minimum capital requirements for the limited partnership.
The partnership’s capital must, however, be appropriate for the pursuit of its business purpose. Contributions may be in cash or in kind. The value of the contribution needs to be stated in the partnership agreement.

Public Access to Information

The Chambers of Commerce satisfactorily meet the frequent need for data and information about businesses, felt by the businessworld in general.
The large amount of business-related data are collected in a centralised electronic database, which can be accessed by credit institutions, huge businesses, professionals, notaries public, business consultants and entrepreneurs.
The Chambers’ main sources of information are:
  • the Computerised Registers of Businesses; the Computerised Register of Protests; the Register of Foreign Trade Businesses; the Globus Internationalisatio Desk;
  • the Euro Info Centre;
  • the PatLib and Pip Patent Information Centres; the Excelsior Information System;
  • the Virgilio Project and JobTel Portal.

The Chambers network plays a key role in the dissemination of business information, by means of publications, periodicals, magazines, statistics, research studies, socio-economic analyses, and so on.
Telamaco
The possibilities offered by Telemaco, a tool allowing businesses and people involved in this sector to quickly interact with the Chamber of Commerce, are as the following:
  • obtaining business-related information;
  • obtaining the certificates;
  • submitting statements and modification requests to the Business Register.

This service can only be accessed by central and local public administrations, organisations having arrangements with InfoCamere through the Telemaco service, and by InfoCamere authorised Distributors. It allows surfing throughout a huge quantity of information kept by the Italian Chambers of Commerce. The system can be searched for information on businesses, people, protests, financial statements and formal deeds.
Dike
Dike allows signing and/or checking signatures on any kind of documents.

TAXATION

Personal Taxes

Italian tax residents pay tax on their worldwide income, non-residents on income from sources in Italy.
There is a national, regional, and municipal income tax.
The main tax paid by individuals is income tax (IRPEF).
National income tax is levied at progressive rates:
  • Income up to EUR 15,000 – 23%
  • Income from EUR 15,001 to 28,000 – 27%
  • Income from EUR 28,001 to 55,000 – 38%
  • Income from EUR 55,001 to 75,000 – 41%
  • Income over EUR 75,000 – 43%

There is an additional tax on the variable part of remuneration (bonuses, incentive plans) (SIM) paid to the executives of banks, financial institutions, holding and management companies, and financial intermediaries. The base is calculated in a special way, and the tax rate is 10%.
There are special rules for taxing the performance fee – “productivity bonus".
The regional income tax rates range from 1.23% to 3.33%. Municipal income tax is usually levied at rates from 0% to 0.8%.
A special tax regime applies to employees who have become tax residents in Italy. If certain conditions are met, their taxable income from employment can be reduced by 70% and, in the case of working in certain southern regions of Italy – by 90%.
Investment income is usually taxed at a fixed rate of 26%.
There is a special tax regime for individuals who have recently become tax residents in Italy. Subject to certain conditions, they can choose to pay a fixed tax of EUR 100,000 per year, which will exempt them for a certain period from tax on foreign investment income and tax on foreign assets.

Corporate Income Tax

Companies pay income tax (IRES) at the rate of 24%.
There is also a 3.9% regional production tax (IRAP). Regions have the right to increase or reduce this tax within certain limits.
Other rates apply to financial institutions and in some other cases.
95% of capital gains in relation to investments in shares can be exempted from IRES if the holding period was at least 12 months, the subsidiary whose shares are sold was conducting commercial activity and if certain other conditions are met. IRAP is normally not charged on the gains from the sale of financial assets.
95% of dividends received from Italian companies and non-blacklisted foreign companies are exempted from IRES. However, there are exceptions to this rule. Dividends are normally not subject to IRAP.

CFC Rules

A foreign company is regarded as CFC in the event of direct or indirect control.
The profit of a CFC is taxable if the effective corporate tax rate is less than the effective tax rate that would be paid by the company in Italy and if more than 1/3 of its revenues are passive income.
If a CFC conducts substantive economic activity using employees, equipment, assets, and premises, it is possible to obtain a ruling from the tax authorities about the exemption from the CFC rules.

Withholding Tax

Withholding tax is levied at the following rates:
  • 26% on dividends (non-residents can receive a tax refund of up to 11/26 upon providing proof of taxation of dividends in the country of their residence),
  • 26% on interest,
  • 30% on the 75% of royalties paid.

The tax may be withheld on certain other income payments.
Rates can be reduced under the relevant double tax treaties or EU directives.

VAT

The standard VAT rate is 22%.
The rates of 10% and 4% apply to some goods and services.

Social Security Contributions

Social security contributions generally make up about 40% of the employee’s remuneration, where appr. 30% is the employer's contribution and 10% is the employee's contribution. Specific rates depend on the type of activity of the company, the number of employees, the employee’s position (special rules apply to managers and executives).
About 33% of the contributions is paid to the national pension fund; the rest goes to the unemployment fund, the sickness fund, the social mobility fund, and others. There is a maximum amount of the employee’s remuneration from which contributions to the pension fund are calculated (in 2020, EUR 103,055).

Foreign Real Estate Tax

Foreign real estate tax (IVIE) is paid at the rate of 0.76%.
The tax base is the acquisition cost or, in some cases, the market or cadastral value.
Foreign tax on such real estate can be credited against IVIE.

Financial Investments Tax

Individuals pay tax on financial investments.
The tax rate is 0.2%.
The tax base is the value of financial investments as of 31 December.
A small flat tax is payable in relation to bank accounts.

Inheritance and Gift Tax

The tax rates can be 4%, 6% or 8%, depending on the degree of relationship between the parties.
There are tax-exempt thresholds.

Registration Tax. Stamp Duty

There is a registration tax chargeable when filing documents with public registries.
Contracts for real estate transfer are subject to such filing.
Rates usually range from 3 to 15%.
Stamp duty is levied on certain contracts and documents, usually at flat rates, however, in some cases, stamp duty may be determined as a percentage of the contract value.

Domestic Real Estate Tax

These taxes are levied at the municipal level.

Exchange Control

There is no exchange control in Italy.

Tax Returns

The ordinary tax period is 12 months, with possible deviations in some cases.
Corporate income tax returns must normally be filed before expiry of 11 months after the tax year-end.
During the year, advance payments are made based on the tax liability for the previous year. The final payment is due within 6 months of the end of the relevant tax year.

International law relations

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Party to the Hague Convention (Apostille) Legal system Double tax treaties network OECD member Offshore/onshore status according to the RF laws
Yes civil law 105 Yes No

Public authorities and legal acts

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List of laws and regulations
Act name Scope of law
Civil Code (Codice Civile) civil law
Personal Data Protection Code of July 30, 2003 (Codice in material di protezione dei dati personali) personal data
Act on Protection of Savings and Regulations of Financial Markets of December 28, 2005 (Disposizioni per la tutela del risparmio e la disciplina dei mercati finanziari) financial markets
Act on Regulation of Franchising of May 6, 2004 (Norme per la disciplina dell’affilazione commerciale) franchising
Consumer Right Act of July 30, 1998 (Disciplina dei diritti dei consumatori e degli utenti) consumer rights
Tax treaties entered Albania, Algeria, Argentina, Armenia, Australia, Austria, Azerbaijan, Bangladesh, Barbados, Belarus, Belgium, Bosnia and Herzegovina, Brazil, Bulgaria, Canada, China, Croatia, Cuba, Cyprus, Czech Republic, Côte d'Ivoire, Denmark, Ecuador, Egypt, Estonia, Ethiopia, Finland, Former Yugoslav Republic of Macedonia, France, Gabon, Georgia, Germany, Ghana, Greece, Hong Kong, Hungary, Iceland, India, Indonesia, Iran, Ireland, Israel, Japan, Jordan, Kazakhstan, Kenya, Korea (Republic of), Kuwait, Kyrgyzstan, Latvia, Lebanon, Libya, Lithuania, Luxembourg, Malaysia, Malta, Mauritius, Mexico, Moldova (Republic of), Mongolia, Montenegro, Morocco, Mozambique, Netherlands, New Zealand, Norway, Oman, Pakistan, Panama, Philippines, Poland, Portugal, Qatar, Romania, Russian Federation, San Marino, Saudi Arabia, Senegal, Serbia, Singapore, Slovakia, Slovenia, South Africa, Spain, Sri Lanka, Sweden, Switzerland, Syrian Arab Republic, Tajikistan, Tanzania, Thailand, Trinidad and Tobago, Tunisia, Turkey, Turkmenistan, Uganda, Ukraine, United Arab Emirates, United Kingdom, United States, Uzbekistan, Venezuela, Viet nam, Zambia
Tax Exchange Information Agreement (TEIA) Andorra, Bermuda, Cayman Islands, Cook Islands, Gibraltar, Guernsey, Holy See (Vatican City State), Isle of Man, Jersey, Liechtenstein, Monaco, Turkmenistan
List of state regulatory authorities
Chamber of Commerce and Industry http://www.camcom.gov.it
Register of Enterprises of the Chamber of Commerce and Industry http://www.rm.camcom.it
Register of Enterprises (access to information) http://www.registroimprese.it
Revenue Agency http://www.agenziaentrate.gov.it
Department of Finance of the Ministry of Economy and Finance http://www.mef.gov.it/en/index_en.html
Ministry of Justice http://www.giustizia.it
Italian Supreme Court http://www.cortedicassazione.it
Customs Agency https://www.agenziadoganemonopoli.gov.it/portale/en/web/guest/home-english
Central Bank of Italia http://www.bancaditalia.it
Italian Competition Authority/Antitrust Authority http://www.agcm.it
Finance Police of Italy http://www.gdf.gov.it

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    Write or call now

    Sign up for a consultation

    c  !

    Your question was successfully sent to the GSL office.

    — In the near future you will receive a detailed answer to it. Typically, the response rate does not exceed 24 hours.

    — If your question is urgent, you can always contact me on the office or mobile phone number listed on the site or chat on Skype.


    Regards, If you are ALREADY a GSL customer YOUR CONSULTANT

    Contact method: and / or

    Aniko Sebok

    GSL Law & Consulting Lawyer, Head of UK GSL office

    Office phone:

    +44 207 002 1307

    Write or call now

    Sign up for a consultation

    c  !

    Your question was successfully sent to the GSL office.

    — In the near future you will receive a detailed answer to it. Typically, the response rate does not exceed 24 hours.

    — If your question is urgent, you can always contact me on the office or mobile phone number listed on the site or chat on Skype.


    Regards, GSL Law & Consulting Lawyer, Head of UK GSL office Aniko Sebok

    Contact method: and / or

    Valerija Filipova

    GSL Law & Consulting Lawyer, London Office

    Office phone:

    +44 207 822 8592

    Office phone:

    +44 207 822 8594

    Write or call now

    Sign up for a consultation

    c  !

    Your question was successfully sent to the GSL office.

    — In the near future you will receive a detailed answer to it. Typically, the response rate does not exceed 24 hours.

    — If your question is urgent, you can always contact me on the office or mobile phone number listed on the site or chat on Skype.


    Regards, GSL Law & Consulting Lawyer, London Office Valerija Filipova

    Contact method: and / or

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