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Legal Forms of Companies

Società a responsabilita limitata (SRL): Limited Liability Company

Number of partners: Minimum 1 shareholder.
Capital (max/min): No minimum but some constraints if the capital is less than EUR 10,000.
Shareholders and liability: Liability is limited to the amount of capital contributed.

Società per azioni (SpA): Public Limited Company

Number of partners: There are no limitations on the number of partners.
Capital (max/min): Minimum of EUR 50,000, of which 25% has to be paid-up.
Shareholders and liability: Liability is limited to the amount of capital contributed.

Società in nome Collettivo (SNC): General Partnership

Number of partners: Minimum 2 partners, no maximum.
Capital (max/min): No minimum capital requirement.
Shareholders and liability: Liability is joint and indefinite.

Società in Accomandita Semplice (SAS): Limited Joint-Stock Partnership

Number of partners: Minimum 2 partners, no maximum.

There are two types of partners, the active partners and the silent partners.
Capital (max/min): No minimum capital requirement.
Shareholders and liability: Liability of the active partners is unlimited.

Società Cooperativa (SC): Cooperative Society

Number of partners: Minimum 3 partners, no maximum.
9 partners if one of them is a legal entity.
Capital (max/min): Minimum EUR 25 per partner
Shareholders and liability: Liability is limited or unlimited according to the Articles of Association.

The Competent Organisation

Administrative procedures must be analyzed by a legal affairs office of the Ministry of Justice.

The activity of the company is subject to abilitazioni (certificate of professional aptitude), to autorizzazioni o licenze (licenses) and to the denuncia di inizio attività (declaration of beginning of activity).

Company Directories

Info Camere

Source: Doing Business, 2016