Foreign-Owned Company in Italy, Set Up from Abroad

Pricing is on request. What drives it: the route, the number of founders and directors, whether a founder is a company (its documents and form AA5/6), a remote deed or a power of attorney, and the duties we take on after the entry. The state's own charges are itemised in the route table above, each with its source.

No. A cash-funded S.r.l. or S.r.l.s. with its seat in Italy can be formed by a videoconference deed, which the notary must receive when every party lives abroad (Art. 2 D.Lgs. 183/2021). The other route is a special power of attorney signed abroad, apostilled or legalised and sworn-translated.

They are our own practice, counted from the signed deed, with the codice fiscale, the documents, the PEC and the registered office already in hand. The law sets maxima: the notary files within 10 days (Art. 2330 c.c.), the Chamber confirms within 5 days and the agencies within 7 (ComUnica guide). They are not a legal term.

The statute does not exclude it: Art. 2(1) D.Lgs. 183/2021 limits the company formed, not the parties, and Art. 2(5) lets the notary stop the session over the capacity to represent a company. The S.r.l.s. is closed to a corporate parent (Art. 2463-bis c.c.). Which foreign electronic identities the platform accepts is decided case by case.

No residence rule applies: the Register records the director's citizenship and domicile (Art. 2383(4) c.c., with Art. 2380-bis). Since 31 October 2025 a sole or managing director also files a personal PEC, which may not coincide with the company's (D.L. 159/2025 Art. 13(3), as the Milan chamber's notice explains).

Not for an in-person deed: the capital is paid to the management body named in the deed, in full for a single member (Art. 2464(4) c.c.). On the online deed it is transferred to the notary's dedicated account. The company's own account comes later, as a separate step with no official term.

Yes, as a single member, with the single-member declaration filed (Art. 2470 c.c.). For a non-EU owner the reciprocity condition of Art. 16 of the preliminary provisions of the Civil Code applies, also to foreign legal persons; it is disapplied for EU and EEA nationals. We state the rule, not a verdict for any country.

The rule is the one for every non-EU national: reciprocity applies (Art. 16 of the preliminary provisions of the Civil Code). The Ministry of Foreign Affairs gives notaries the reciprocity data on request, and holders of the listed residence permits are outside the check (Art. 1 D.P.R. 394/1999). This page gives no verdict for any country.

Registration tax EUR 200 (Art. 26(2) D.L. 104/2013), stamp duty on the deed EUR 156 (Romagna chamber's MUI table), Register stamp duty EUR 65 and a EUR 90 secretarial fee (fee table of 27 January 2026). Then the annual chamber fee: EUR 120 in the first year, Marche chamber, 2026. The notary's own fee has no published scale.

The 2026 annual chamber fee in the Marche chamber is EUR 66 for the branch of a foreign company, EUR 120 for a new capital company and EUR 18 for a REA-only representative office. The EUR 66 includes the 20% uplift on a national base of EUR 55. Which route fits a group is settled in a conversation.

No. A branch is a publicity entry of the foreign company, with its representatives' names and powers (Art. 2508 c.c.), so it gives no separation from Italian liabilities. A subsidiary S.r.l. is a separate legal person from its registration (Art. 2331 c.c.). A branch of a type unknown to the Code follows the S.p.A. rules (Art. 2509 c.c.).

IRES is 24%; a non-resident company pays it only on Italian-source income (a branch's case); a subsidiary is taxed as an Italian company. Dividends to a foreign parent bear a 26% withholding; a qualifying EU parent holding 10% for one year may obtain exemption or refund (Art. 27(3) and Art. 27-bis D.P.R. 600/1973, texts valid to 31 December 2026).

Its Italian tax code on form AA5/6 and its corporate documents: usually a current register extract, the resolution to invest or open the branch, and the powers of its signatory. Each is apostilled (L. 1253/1966) or legalised, then translated into Italian by a sworn translator. The notary decides the final set.

Not by itself. The investor visa route involving a company requires at least EUR 500,000 in an Italian capital company (MIMIT, investor visa page). A founder who moves may meet the impatriati regime, under which 50% of Italian employment or self-employment income is taxed, within EUR 600,000 a year (Agenzia delle Entrate). Personal tax advice is outside this page.