Legal services for European tech companies expanding to Italy

For most tech companies entering Italy, an S.r.l. owned by the European parent is the standard setup. It offers limited liability and is well understood by Italian clients, suppliers, and banks. A simplified variant (S.r.l.s.) exists with minimal capital requirements but is not suitable for subsidiaries of international groups. S.p.A. structures make sense only at later stages or for specific regulatory needs.

An S.r.l. is typically set up in 3-6 weeks from kick-off, including notarial deed, Camera di Commercio registration, codice fiscale, and VAT (P.IVA) registration. Bank account setup runs in parallel.

An S.r.l. requires at least one director (no residency requirement) and a registered office (sede legale) in Italy, which can be a virtual or domiciled address. Italian VAT registration may require additional substance for some sectors.

Yes. Swiss companies frequently hold Italian subsidiaries directly. The tax treatment depends on the Switzerland-Italy double tax treaty, which provides favourable conditions for dividend flows. Specific positioning should consider withholding tax and substance requirements. We coordinate this with our trusted tax partners.

CCNL (Contratto Collettivo Nazionale di Lavoro) are national collective bargaining agreements that set minimum employment terms by industry – wages, holidays, notice periods, severance. Most Italian employees fall under one. We identify the applicable CCNL and structure compliant employment contracts and offer letters on top. Complex individual disputes and terminations are referred to specialist labour counsel.