Due diligence in Italy: essential legal, cadastral and planning checks before purchase A structured due diligence process prevents costly surprises. Begin with title searches to confirm ownership and identify mortgages, pledges or pending disputes. Cadastral checks confirm that the property’s registered floor area and use match physical reality and the deed. Building and planning compliance [..Read more..]

Corporate structures for property investment in Italy: SPV, holding and funds Investing in property through a corporate structure makes sense when you need liability separation, efficient tax planning, or multi-investor governance. A common approach is to create a special-purpose vehicle (SPV)—often an S.r.l.—to hold a single asset or a defined portfolio. The SPV isolates the [..Read more..]

Luxembourg prepares international exchange of crypto-asset information Luxembourg has published a draft law (no. 8592) to transpose Directive (EU) 2023/2226 (DAC8) into national law, with the aim of implementing the EU’s new crypto-asset reporting framework and related expansions to automatic exchange of tax information. The draft was presented to Parliament on 24 July 2025 and [..Read more..]

Investing in short-term vs long-term rentals: how to choose Deciding between short-term holiday rentals and long-term leases depends on your objectives: yield, hands-on management, tax profile, and regulatory exposure. Short-term rentals can deliver higher gross yields in tourist hotspots but require active management, marketing, periodic cleaning and compliance with municipal rules. Many Italian municipalities have [..Read more..]

Buying an house in Italy: the practical guide for foreigners who want to move here Buying an house in Italy to live in is attractive for many reasons: quality of life, cuisine, culture and—often—an excellent value when you look beyond headline markets. The first step is choosing the location that matches your lifestyle and practical [..Read more..]

Real estate investments in 2025: approaches, benefits and operational guidelines The real estate sector continues to represent a strategic field for wealth creation and portfolio diversification. In particular, 2025 presents itself as a year shaped by new economic, technological and regulatory dynamics that directly affect investment opportunities in real estate. This article outlines the main [..Read more..]

Buying property: key concepts and necessary checks From the preliminary agreement to the sales deed, including the real estate agent’s commission, the notary’s duties, and buyer’s expenses Purchasing real estate is a major decision. It is essential to understand important elements such as the role of the real estate agent and when they are entitled [..Read more..]

Procedural Standing of Shareholders Following Company Dissolution: Clarification from the Italian Supreme Court In Italian civil procedure, the dissolution of a company during the course of litigation raises important questions regarding procedural succession and the standing of former shareholders. A recent decision by the Supreme Court (Corte di Cassazione, Ordinanza No. 17734/2025) reaffirms a key [..Read more..]

Step-by-step guide to opening a business bank account in Italy A local bank account is indispensable for any company operating in Italy. To open one, you will need your corporate documents (e.g., Articles of Association, Chamber of Commerce registration certificate), a valid Partita IVA, and identification for the beneficial owners and signatories. Banks will conduct [..Read more..]

Branch office vs subsidiary in Italy: legal and tax implications for foreign companies Foreign companies establishing an Italian presence face a pivotal choice: open a branch office, which is an extension of the parent company, or form a subsidiary—commonly an S.p.A. or S.r.l.—which is a separate legal entity. A branch can be set up more [..Read more..]

SRL Semplificata vs SRL Ordinaria: choosing the right limited liability company structure in Italy When setting up a limited liability company in Italy, foreign entrepreneurs must decide between the S.r.l. semplificata (S.r.l.s.) and the traditional S.r.l. ordinaria. The S.r.l.s. was introduced to lower entry barriers: it requires just €1 of share capital, uses a standardized [..Read more..]

How to obtain a digital signature and use the Registro Imprese portal for company registration Since 2025, Italian company formation has entered the digital era with the Registro Imprese portal, allowing entire SRL incorporations to be completed online. The cornerstone of this process is the qualified digital signature, issued via a smart card (CNS) or [..Read more..]

Nuova Sabatini grant: a startup incentive for innovative companies in Italy Italy’s Nuova Sabatini scheme is designed to make cutting-edge investment more accessible to new and small enterprises, particularly those focusing on advanced machinery, technology upgrades, and research and development. Under the current regulations, businesses can apply for subsidized loans covering up to 80 percent [..Read more..]

Tax Considerations for Foreign Investors Starting a Business in Italy Starting a business in Italy presents exciting opportunities, but it also comes with specific tax considerations that foreign investors need to understand. The Italian tax system can be complex, but with the right advice and planning, it can be navigated smoothly to maximize profitability and [..Read more..]

The process of starting a business in Italy: key considerations for entrepreneurs Starting a business in Italy can be a rewarding venture, but navigating the process requires an understanding of the country’s legal, financial, and regulatory systems. Whether you are an international entrepreneur or a local startup, there are several steps to take to ensure [..Read more..]