Company formation, mergers, acquisitions, joint ventures and corporate governance for foreign investors and businesses.
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International law firm with strong corporate and commercial practice, serving expats and international clients in Milan and Northern Italy
Full-service international law firm with extensive English-speaking team, listed in Chambers and Legal500
Global law firm with Milan office, comprehensive legal services for international clients
International firm with Milan office serving corporate and financial clients
Major international law firm with Milan office
Global firm with extensive Milan office serving multinationals
Major Italian law firm with international practice and English-speaking team
International law firm with Milan office serving corporate clients
Italian leading law firm with strong international practice
International law firm with Rome headquarters, strong real estate and corporate practice
International firm with Milan office specializing in technology and corporate law
Boutique firm specializing in immigration and expat legal services
Full-service Italian law firm with international client base
Tax and corporate law firm with Florence base, English-speaking partners
Italian law firm with international practice and English-speaking team
Rome-based firm with strong administrative and corporate law practice
Rome firm serving multinational and expat clients
Milan-based firm with criminal and corporate practice
Venice-based firm serving local and international clients
Naples firm with international client services
Italian law firm serving international clientele
Florence-based firm with international services
Bologna firm serving multinational clients
Rome firm with strong family law practice for expats
Milan law firm with international practices
Turin firm with automotive and corporate law
International firm specializing in immigration and expat services
Full-service Rome firm with international clients
Milan firm with technology and corporate focus
Major Milan law firm serving multinationals
Rome-based firm serving international clients
Naples firm with international services
International firm with technology and IP focus
Florence firm with real estate specialization
Milan firm serving expat and corporate clients
Tuscany property specialists with focus on foreign buyers
South Tyrol bilingual law firm - German and Italian expertise
Turin tax specialists, high net worth clients, flat tax regime expertise
Bologna immigration specialists - elective residency visas for foreign nationals
Verona corporate and immigration specialists, English website
Immigration specialists including elective residency visas
Palermo multi-practice firm with English capabilities
South Italy real estate and corporate law
Veneto region corporate and employment law
Padua tax and corporate specialists
Trieste border region law and insurance
Trieste multi-lingual border region specialist
Trento mountain region specialists
Perugia multi-practice with real estate focus
Ancona Adriatic region corporate and maritime
Marche region multi-practice law firm
Cagliari Sardinia property and corporate law
Cagliari Sardinia multi-practice firm
Rimini Adriatic coast real estate and tourism
Rimini Emilia-Romagna corporate specialists
Reggio Calabria south criminal and corporate law
South Italy corporate and real estate
Messina Sicily multi-practice specialist
Bergamo corporate and employment specialists
Bergamo Lombardy corporate and immigration
Brescia corporate and tax specialists
Brescia Lombardy real estate and corporate
Friuli-Venezia Giulia corporate and border law
Ferrara Emilia-Romagna corporate and property
Ferrara Emilia-Romagna multi-practice
Rome banking and financial law specialists
Rome banking and corporate specialists
Florence art and cultural heritage law specialists
Modena food and wine law - PDO/IGP expertise
Modena wine and food production law specialists
Parma food law and PDO specialists
Milan immigration and residence visa specialists
Milan corporate and M&A law specialists
Rome corporate and company law specialists
Milan insurance and liability law specialists
Rome administrative and regulatory law specialists
Yes — a local lawyer or notary is required for company registration in most European countries. English-speaking corporate lawyers can handle the entire process.
Typical documents include due diligence reports, share purchase agreements, regulatory filings, and shareholder resolutions. Your lawyer will guide you through jurisdiction-specific requirements.
Browse our verified directory of law firms across Italy's major cities. All listed firms offer English-language legal services to expats and foreign nationals.
Find My Lawyer in 60 SecondsAll entity types, formation costs, tax rates and required professional advisers — for foreign nationals and expats.
| Entity | Min Capital | Shareholders | Liability | IRES Rate | IRAP | INPS |
|---|---|---|---|---|---|---|
| SRL (Società a Responsabilità Limitata) | €10,000 | 1+ (natural or legal persons) | Limited to capital | 24% | 3.9% | INPS Gestione Separata (soci lavoratori) |
| SRLS (SRL Semplificata) | €1–€9,999 | Natural persons only, under 36 for zero notaio cost | Limited to capital | 24% | 3.9% | Same as SRL |
| SPA (Società per Azioni) | €50,000 | 1+ (min 25% paid at deed; single-shareholder = 100%) | Limited to capital | 24% | 3.9% | INPS Gestione Separata |
| SPA quotata (listed SPA) | €50,000 | Public market | Limited | 24% | 3.9% | INPS |
| Ditta Individuale | None | 1 (natural person) | Unlimited (personal assets at risk) | IRPEF 23–43% | 3.9% | INPS artigiani/commercianti (min ~€3,500/yr) |
| Partita IVA forfettario | None | 1 (natural person, <€85k revenue) | Unlimited | 15% flat (5% first 5yr) | Exempt | INPS Gestione Separata (reduced 35% contribution) |
| Cost Item | Amount | Notes |
|---|---|---|
| Notaio — atto costitutivo | €1,500–€3,000 + IVA 22% | DM 265/2012; free for SRLS standard deed (L. 27/2012) |
| Registro Imprese (CCIAA) | €200 (telematico) / €318 (cartaceo) | Camera di Commercio in province of registered office |
| Tassa di concessione governativa | €309.87 | Annual — also due on renewal |
| Diritto annuale CCIAA (first year) | €140–€200 | Varies by province and turnover tier |
| Apertura Partita IVA (Agenzia Entrate) | Free | Via telematics within 30 days of registration |
| Commercialista (first-year setup) | €800–€2,000 | Statutory accounts, F24 payments, INPS registration |
| Total (excl. capital) | ~€3,000–€5,800 | Plus min €10,000 capital (25% at deed) |
| Tax | Rate | Notes |
|---|---|---|
| IRES (corporate income tax) | 24% | D.Lgs. 344/2003; proposed reduction to 20% for reinvested profits (2025 budget) |
| IRAP (regional business tax) | 3.9% (base); 4.65% financial sector | D.Lgs. 446/1997; abolished for individuals/partnerships from 2022 (L. 234/2021) |
| IVA (standard rate) | 22% | DPR 633/72; 10% reduced; 5% super-reduced; 4% essential goods |
| Withholding on dividends to non-resident shareholder | 26% (PFU) | DPR 600/1973; reduced by DTT (e.g. UK-Italy: 15%/5% if 10%+ shareholding) |
| ACE (notional interest deduction) | 1.3% on equity increase | DL 201/2011 — abolished from 2024 budget (Legge 213/2023) |
| Patent Box | 50% deduction on IP income | L. 190/2014 as amended by DL 146/2021 (self-declared regime) |
Sources: CC artt. 2325–2328 (SPA), 2462–2471 (SRL); L. 27/2012 art. 3 (SRLS); D.Lgs. 344/2003 (IRES); D.Lgs. 446/1997 (IRAP); L. 190/2014 (Patent Box); D.Lgs. 209/2023 (impatriati); DL 201/2011 (ACE — abolished 2024).
