COMPANY FORMATION · ITALY
An Italian company, clearly explained.
From Milan’s finance houses to family businesses on the lakes, Italy rewards a well-prepared structure. This guide covers the main company types, the notarial process, indicative costs and taxes, as a starting point for your advisers.
AT A GLANCE
The essentials, November 2026.
Indicative figures checked against official and specialist sources. Always confirm with licensed advisers.
- Most used structure
- SRL, the Italian limited liability company
- Minimum capital
- From €1 for an SRL with reduced capital or an SRLS; €10,000 for the classic SRL; €50,000 for an SpA
- Formation
- By notarial deed, then registration with the Companies Register at the Chamber of Commerce
- Corporate tax
- IRES at 24%, plus regional IRAP generally at 3.9%
- VAT
- 22% standard rate
- Typical timeline
- Several weeks, depending on the notary and the bank
STRUCTURES
Company types
| Type | What it is | Good to know |
|---|---|---|
| SRL | Società a responsabilità limitata | The standard choice for private and family businesses; capital from €1 with reserve obligations, or €10,000 in the classic form |
| SRLS | Simplified SRL for individuals | Standard articles and reduced notarial costs; capital from €1 to under €10,000 |
| SpA | Società per azioni | Minimum capital €50,000; suited to larger companies, investors and listings |
| Branch | A secondary office of a foreign company | Registered in Italy; the parent remains liable |
The right structure, in the right place.
ATLAS MAISON · Business concierge
COSTS
What to budget for.
Indicative only. Packages and government fees change; your advisers confirm the exact figures.
- Notarial deed: fees vary with capital and complexity; budget at least a few thousand euros for an SRL with bespoke articles.
- Registration tax, stamp duties, the Chamber of Commerce annual fee and company book fees: several hundred euros.
- Ordinary accounting is mandatory for an SRL; accountants’ fees typically start from a few thousand euros a year.
- An Italian bank account and a tax code (codice fiscale) for each shareholder and director are needed early.
THE PROCESS
Four clear steps.
- 1
Structure & codes
With your advisers: the company type, the shareholders, the codice fiscale for each foreign person.
- 2
Notarial deed
Shareholders sign the deed of incorporation and articles before an Italian notary, in person or by power of attorney.
- 3
Registration
Filing with the Companies Register, VAT number and certified email address (PEC).
- 4
Banking & operations
Bank account, accounting, payroll and any licences for the activity.
IMPORTANT
This guide is general information, checked in October 2026, and not legal, tax or immigration advice. Fees, thresholds and rules change; licensed professionals confirm what applies to you. ATLAS MAISON coordinates the process and introduces licensed corporate service providers, lawyers and accountants.
Questions, answered
What is the minimum capital for an Italian SRL?
An SRL can be formed with capital from €1 (with obligations to build reserves) or as a simplified SRLS; the classic SRL has €10,000. An SpA requires €50,000.
What are the corporate taxes in Italy?
IRES corporate income tax at 24%, plus the regional IRAP tax, generally at 3.9% of the value of production. Rates can vary by region and sector.
Do I need to be in Italy to set up a company?
The deed is signed before an Italian notary; foreign shareholders can often sign through a notarised and apostilled power of attorney.
Is a company the right way to move to Italy?
Not always. Many families relocate under Italy’s flat tax for new residents or the elective residence route instead. We coordinate the comparison with licensed advisers.
Can ATLAS MAISON help me set up in Italy?
Yes. We coordinate notaries, accountants and banks, and arrange the family’s move alongside the company, as your single point of contact.
COMPANY FORMATION
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BUSINESS CONCIERGE
Set up with the right people.
Tell us what you are planning. We introduce licensed providers and coordinate every step. Confidentiality agreement on request.