Fiduciary services and the bank account
Fiduciary Services in Italy through an Authorised Fiduciary
Asked for a nominee? Italian law offers an authorised società fiduciaria: it holds your quotas of record while you stay the beneficial owner. We coordinate it, and the appointment of a resident director your members choose.
- Fiduciaries are authorised and supervised by MIMIT
- MIMIT list of authorised fiduciaries: edition of 21 July 2026
- Beneficial-owner regime in force since 9 January 2026
Nominee services in Italy, and what the law provides instead
Italian law has no unregulated nominee shareholder. The Register of Companies treats the registered holder as the member (Art. 2470 c.c.), and holding assets for third parties as a business is the work of a società fiduciaria under Art. 1 L. 1966/1939, which MIMIT authorises and supervises.
A fiduciary changes the name on the Register, not the beneficial owner: it is an obliged entity that identifies you (Art. 3 D.Lgs. 231/2007). We check it, assemble its file, prepare the transfer and filings, and fit them into the Italian company formation process. The fiduciary holds; the notary receives the deed.
What's included
The authorisation check
We check the fiduciary on the MIMIT list of authorised fiduciary companies (edition of 21 July 2026) or the Art. 106 TUB register.
The fiduciary's onboarding file
The fiduciary identifies its client as an obliged entity (Art. 3 D.Lgs. 231/2007). We assemble its documents once; the timing is its own.
The mandate and the holding
The fiduciary becomes holder of record at the deed of a new company, or by a cessione di quote of existing quotas, including after buying an existing Italian S.r.l.
The filings that follow
The single-member notice where the fiduciary holds the whole capital, and the filing that names you in the beneficial owner register in Italy.
A resident director, appointed properly
We check the deed allows a non-member director and prepare the members' decision and the Register filing (Art. 2383(4) c.c.). The members choose the person.
The director's own tools
A qualified digital signature and a personal PEC distinct from the company's (Art. 13(3) D.L. 159/2025), both arranged before the deed.
How it works, step by step
Check the fiduciary
You and we find it on the MIMIT list or the Art. 106 TUB register (Art. 3(2)(s) D.Lgs. 231/2007).
The fiduciary's due diligence
As an obliged entity, it identifies you and the beneficial owner. No statutory term: each fiduciary sets its own.
The fiduciary mandate
You and the fiduciary sign the mandato fiduciario, a contract with no statutory form in the sources we read.
New company
The fiduciary signs the deed as member for you. The notary files within 10 days (Art. 2330 c.c.); the Register enters within 5 days of an electronic filing (Art. 11(8) D.P.R. 581/1995).
Existing company
A cessione di quote to the fiduciary, notarial or digitally signed, filed within 30 days (Art. 2470 c.c.; Art. 36(1-bis) D.L. 112/2008).
The director's appointment
Management sits with the members unless the deed says otherwise (Art. 2475 c.c.). We check the deed; the members choose the director, the term and the powers.
Tools and registration
The director obtains a digital signature and a personal PEC; the appointment is registered within 30 days of notice (Art. 2383(4) c.c.).
The beneficial-owner filing
A director signs it personally on the Register's beneficial-owner portal, no special power of attorney; an intermediary may transmit it. You are the beneficial owner filed.
Steps 1 to 3 come before any clock. Our 48 hours are practice, not law: they run from the signed deed, with the documents, codice fiscale, PEC and registered office in hand, and exclude the fiduciary's due diligence.
Want the fiduciary's onboarding started before the deed?
Tell us whether the company is new or existing; we line up the fiduciary's file and the director's tools first.
Documents and tools you will need
The fiduciary's due diligence and the deed both wait for these.
- A passport for each client and director
- A codice fiscale for each founder and director
- For a corporate client: certificate of incorporation and proof of the signatory's powers
- Apostille or legalisation, and a certified Italian translation, of those papers
- A power of attorney, apostilled and translated, if a representative signs the deed
- Anything further the fiduciary's own policy asks for
- The fiduciary mandate, signed
- A deed of incorporation that allows a non-member director
- The director's qualified digital signature and Telemaco access
- The director's personal PEC, different from the company's
- An address for the registered office of an Italian company, with its PEC
Fiduciary, nominee or resident director in Italian law
What each arrangement is in Italian law, row by row. We coordinate the first and the third.
| Authorised società fiduciaria | A "nominee" outside a fiduciary | Resident director | |
|---|---|---|---|
| Legal basis | Art. 1 L. 1966/1939; authorised by MIMIT | No category Italian law recognises; the registered holder is the member (Art. 2470 c.c.) | An appointed director of the S.r.l. (Art. 2475 c.c.) |
| Who the Register shows | The fiduciary, as member (intestazione fiduciaria) | Whoever is registered, whatever private side agreement exists | The director, by name, domicile and citizenship (Art. 2383(4) c.c.) |
| Who is filed as beneficial owner | The client: more than 25% held through a fiduciary is indirect ownership (Art. 20(2)(b) D.Lgs. 231/2007) | The person who ultimately owns or controls | Unchanged by the appointment; where no owner is identified, the persons with powers of administration (Art. 20(5)) |
| Supervision and duties | MIMIT supervision; an obliged entity under Art. 3 D.Lgs. 231/2007 | None | Personal: signs the beneficial-owner filing, keeps a personal PEC, liability under Art. 2476 c.c. |
| What the buyer checks | The MIMIT list (21 July 2026) or the Art. 106 TUB register | Not offered on this page | A deed that allows a non-member director; the director's signature and PEC |
| Reciprocity for a non-EU founder | The beneficial owner stays the same person, so no route around Art. 16 disp. prel. c.c. | Not offered on this page | Not addressed by the sources |
Three arrangements as Italian law treats them, in force on 9 October 2026: conditions, not a recommendation.
Sources: Art. 1 L. 1966/1939; Art. 20 D.Lgs. 231/2007 and its Art. 3; the Civil Code, stated by article.
Statutory terms and state charges
State charges with source and year. The notary's fee has no official scale; ours is on request.
| Act | Who acts | Statutory term | State charges (2026 tables) | Source |
|---|---|---|---|---|
| Authorisation of a new fiduciary (why none is set up for one deal) | MIMIT, with the Ministry of Justice | The applicant is first constituted and registered; Ministry of Justice 30 days; whole procedure 120 days, then silent consent | Not stated | MIMIT, authorisation page; D.P.C.M. 272/2010 |
| Deed of a new company with the fiduciary as member | The notary | Filing within 10 days; entry within 5 days of an electronic filing; receipts to the company PEC, chamber 5 days, agencies 7 | Not itemised on this page | Art. 2330 c.c.; Art. 11(8) D.P.R. 581/1995; Comunicazione Unica guide |
| Transfer of existing quotas to the fiduciary | The notary, or an authorised intermediary with a digitally signed deed | Filing within 30 days; binds the company from the filing | Stamp duty EUR 15 (MUI) and EUR 65 (filing); chamber fee EUR 90 | Art. 2470 c.c.; Art. 36(1-bis) D.L. 112/2008; Romagna chamber tables |
| Single-member notice, where the fiduciary holds the whole capital | The directors | Within 30 days of the change in membership | EUR 65 + EUR 90 | Art. 2470 c.c.; Romagna chamber tables |
| Appointment of a director | The director, in practice through an intermediary | Registration within 30 days of notice | EUR 65 + EUR 90 | Art. 2383(4) c.c.; Romagna chamber tables |
| Beneficial-owner filing | A director, signing personally; no special power of attorney | Deadline under the current regime not confirmed | Online, exempt from stamp duty; omission punished with the sanction of Art. 2630 c.c. | D.Lgs. 210/2025; Art. 21(1) D.Lgs. 231/2007 |
Acts, actors, statutory terms and 2026 state charges, line by line; no total is given.
Charges: Romagna chamber tables, revision 16 of 27 January 2026. Registration tax on the transfer deed is not stated.
Before any clock: no statutory term
- Authorisation checkPublic MIMIT list
- Fiduciary due diligenceNo published time
- Fiduciary mandateMandato fiduciario
From the signed deed
48 hours: our practice, not a legal term
- New company: notary filesWithin 10 days (Art. 2330 c.c.)
- New company: Register entryWithin 5 days of an electronic filing (Art. 11(8) D.P.R. 581/1995)
- Existing company: transfer filedWithin 30 days (Art. 2470 c.c.)
- Single-member noticeWithin 30 days
- Director registrationWithin 30 days of notice
- Beneficial-owner filingDeadline not confirmed
Problems we solve
- An offshore "nominee" offer
Italy records the registered holder as the member (Art. 2470 c.c.). We route the holding through a fiduciary on the MIMIT list (Art. 1 L. 1966/1939).
- A bank or notary asking who stands behind the fiduciary
A holding through a fiduciary is indirect ownership of the beneficial owner (Art. 20(2)(b) D.Lgs. 231/2007), and the fiduciary has identified you. We prepare the file that shows both.
- A director abroad without a digital signature
The beneficial-owner filing needs the director's own qualified signature, no special power of attorney. We arrange it before the deed.
- "The director must live in Italy"
The sources we read set no residence rule for an ordinary S.r.l. director. Art. 59(2) Regulation (EU) 2023/1114 requires one EU-resident director for the Italian crypto-asset licence.
- Expecting the fiduciary to keep you private
Since 9 January 2026 a private person sees a beneficial owner only with a relevant and differentiated legal interest and documented evidence of a mismatch (D.Lgs. 210/2025). Authorities keep their access.
Is one of these cases yours?
Tell us which case is yours; we set out the fiduciary, transfer and director steps for it.
Why work with us
From our practice
We start the fiduciary's due diligence first, since nothing else can run before it, and arrange the director's signature and PEC before the deed, since the beneficial-owner filing waits for them.
Valentina Orsini, licensing, fiduciary and founder-permits lead, Rome. Coordinates the fiduciary mandate with an authorised società fiduciaria and the beneficial-owner filing, and prepares the bank's onboarding file for a non-resident director. Italian, English, German.
Related services
- Italian Bank Account for Non-ResidentsThe account, once the holding and the beneficial owner are on file.
- A holding company insteadFor a group weighing setting up a holding company in Italy rather than a fiduciary holding.
- The tax sideQuestions this page leaves aside go to an Italian tax advisor for foreign owners.
Frequently asked questions
Is a nominee shareholder legal in Italy?
Italian law knows no unregulated nominee shareholder. The Register of Companies treats the registered holder as the member (Art. 2470 c.c.), and holding assets for third parties as a business is what Art. 1 L. 1966/1939 describes for a società fiduciaria, a company that MIMIT authorises and supervises. That is the route this page coordinates.
Does a fiduciary hide who owns the company?
No. Every fiduciary company is an obliged entity under the anti-money-laundering decree and identifies its client. A holding of more than 25% through a fiduciary counts as indirect ownership (Art. 20(2)(b) D.Lgs. 231/2007), so the client remains the beneficial owner, and the company files that beneficial owner with the Register of Companies.
Who can see the beneficial owner of an Italian company in 2026?
Not the general public. Since D.Lgs. 210/2025 came into force on 9 January 2026, a private person gets access only with a relevant and differentiated legal interest and concrete, documented evidence that beneficial and legal ownership do not match. Authorities and obliged entities have their own access, which this page does not detail.
How do I check that a fiduciary is authorised?
MIMIT publishes the list of authorised fiduciary companies; the latest edition, still current in October 2026, is dated 21 July 2026. A second category of fiduciary is entered in the register of Art. 106 TUB kept by the Banca d'Italia. We run this check with you before any fiduciary mandate is signed.
Can a fiduciary solve a reciprocity problem for a non-EU founder?
The sources give no basis for it. Reciprocity under Art. 16 disp. prel. c.c. looks at the foreign person's own civil rights, and a holding through a fiduciary leaves the same person as beneficial owner (Art. 20(2)(b) D.Lgs. 231/2007). A non-EU founder's position is a question to raise with us before any mandate.
Does an Italian company need a resident director?
The sources we read set no residence requirement for the director of an ordinary S.r.l.: the Register records each director's domicile and citizenship (Art. 2383(4) c.c.). A sector rule exists for crypto-asset service providers, where at least one director must be resident in the Union (Art. 59(2) Regulation (EU) 2023/1114). Other sector laws were not checked.
Is a resident director a nominee?
No. The director is registered by name, domicile and citizenship within 30 days of notice of appointment, registers a personal PEC distinct from the company's, signs the beneficial-owner filing personally and answers for the management under Art. 2476 c.c. The members appoint that person; we coordinate a real appointment and never supply a nominee director.
Who signs the beneficial-owner filing, and can our adviser sign it?
A director of the company signs it with a qualified digital signature, through DIRE and a Telemaco service contract. A special power of attorney is not allowed, and the Genoa chamber of commerce states that the duty cannot be delegated to a professional; an authorised intermediary may only transmit the filing the director has signed.
What happens if the beneficial owner is not filed?
The omission is punished with the sanction of Art. 2630 c.c., under Art. 21(1) D.Lgs. 231/2007; the filing itself is made online and is exempt from stamp duty. The filing deadline and the euro range of the sanction under the current regime are not confirmed, so this page states neither of them.
How long does a fiduciary holding take to set up?
The fiduciary's own due diligence has no statutory term; each fiduciary sets it. After that, the notary files a new company's deed within 10 days (Art. 2330 c.c.), and a transfer of existing quotas is filed within 30 days. Our 48 hours are practice, run from the signed deed, and do not cover the fiduciary's onboarding.
What does the State charge?
On a transfer of existing quotas to the fiduciary, the 2026 chamber tables show stamp duty of EUR 15 through the notary's MUI procedure and EUR 65 on the Register filing, plus a EUR 90 chamber fee. Registering a director's appointment costs EUR 65 and EUR 90. The fiduciary and the notary set their own fees; ours is on request.
Our company already exists. How do the quotas move to a fiduciary?
By a cessione di quote: a deed with authenticated signatures filed by the notary within 30 days, or a digitally signed deed filed by an authorised intermediary within 30 days (Art. 2470 c.c.; Art. 36(1-bis) D.L. 112/2008). The transfer binds the company from the filing, and a single-member notice follows if the fiduciary holds the whole capital.
What is the difference between a shareholder and a nominee shareholder?
In Italy the member is whoever the Register shows as holder (Art. 2470 c.c.). With an authorised fiduciary, the fiduciary is registered as member on the client's behalf under a fiduciary mandate, while the client stays the beneficial owner by indirect ownership. An unregulated nominee outside a fiduciary is not a category Italian law recognises.
What is a società fiduciaria?
A company that, as a business, takes on the administration of assets on behalf of third parties, the organisation and audit of firms and the representation of holders of shares and bonds (Art. 1 L. 1966/1939). MIMIT authorises and supervises it, and it may not act as statutory auditor, bankruptcy trustee or court expert.
What are the risks of being a nominee director in Italy?
Italy has no nominee-director office: whoever is appointed is a director in full. They are registered by name, answer for the management under Art. 2476 c.c., and sign the company's beneficial-owner filing personally, whose omission carries the sanction of Art. 2630 c.c. That is why the members appoint a real director here, never a nominee.
Request a fiduciary holding plan
Send us the founders' details and whether the company already exists; we reply with the fiduciary, transfer and director steps.