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Limited Liability Company (società a responsabilità limitata)

As the name suggests, with a limited liability company (S.r.l.) the proprietors only assume limited liability (share capital and not their personal assets).

A limited liability company, LLC (S.r.l.) is a company with its own legal personality formed by at least one or more individuals or companies with a predetermined capital (nominal capital). Each partner participates by paying an initial share of capital. The partner's liability is limited to the predetermined nominal capital.

Main purpose:

Appropriate for small and medium sized businesses 

Requirement: Minimum capital:  EUR 10'000 (at least 25% released, if one person - unipersonale - 100% released)
Number of persons: At least one shareholder and a director, who can identify themselves in the same person. If not an Italian resident, shall be obtained the Italian tax code.
  • Limided Liability
  • Chance to participate
  • Minimal capital requirements
  • Regulations
  • Double taxation