SAS Company Registration in Italy - Business Starting & Setup

Want to set up a SAS firm in Italy? We can assist you in starting a business or in buying a shelf SAS company in Italy with a full package of necessary documents, legal advice and follow-up support. Incorporation of a firm in Italy includes provision of a registered office (for at least 1 year in any of our service plans), an apostilled set of constitutional documents, secretarial services and assistance with compliance fee and pre-approval for opening an account in banks of Italy. The total price of SAS company formation in Italy includes all necessary fees and charges for the first year of operation, as well as full one-year nominee service (package Optimum).

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Service packages «Italy-» Service packages «Italy-SAS» Legislation Tax System Audit Services
Service packages
Express
Standard
Optimum
Company registration
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Legal address per year
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Secretarial services for the first year
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Fees and duties for the first year
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Apostilled bound set of incorporation documents
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Compliance fee
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Nominee service per year
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Bank Account Pre-approval
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Price
9 280 USD

17 950 USD

18 450 USD

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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 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.

Core Services

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

— Incorporation of S.A.S. in Italy

Price7 650 EUR

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

— Annual government fees

Priceincluded

— Corporate legal services

Price1 210 EUR

including registered address and registered agent, NOT including Compliance fee

— Apostilled set of Statutory documents

Price1 160 EUR

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.

Extract from Italian Revenue Agency / Partita IVA

It states a tax number and VAT

Memorandum of Association of S.A.S. / Constituzione di S.A.S.

It is issued by the Register of Enterprises of the Chamber of Commerce and Industry of Italy

Articles of Association of S.A.S. / Statuto di S.A.S.

It is issued by the Register of Enterprises of the Chamber of Commerce and Industry of Italy
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    Accounting services

    (depends on the volume)

    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)

    Basic

    Price250 USD

    simple company structure with only 1 physical person

    For legal entity in structure under GSL administration

    Price50 USD

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

    For legal entity in structure not under GSL administration

    Price100 USD

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

    For client with high risk Status

    Price350 USD

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