如何在意大利开展业务
How to start a business in Italy
合法居住的非欧盟外国人可以在意大利设立SRL,除非法律或国际公约明确要求验证互惠条件的存在。1985 年 1 月 28 日的意中双边条约保障中国公民参与意大利公司的权利。
The non-EU foreigner, legally residing, can establish an SRL in Italy, unless the law or international convention expressly requires the verification of the existence of the condition of reciprocity. The Italian-Chinese bilateral treaty of January 28, 1985 guarantees Chinese citizens the right to participate in Italian companies.
SRL 允许公司自主管理,同时不允许个人资本受到公司自身设立的任何债务的影响。这种类型的公司可以由一个或多个合作伙伴组成。
The SRL allows an autonomous management of the Company and at the same time does not allow the personal capital to be affected by any debts established by the Company itself. This type of company can be made up of one or more partners.
主要特征
Main characteristics
股本分为股份
The share capital is divided into shares;
所有股份均可由单一股东随后认购或收购(在这种情况下,我们指的是单一成员有限责任公司)
All the shares can be subscribed or acquired subsequently by a single shareholder (in this case we speak of a single-member limited liability company)
股份可有不同数额,但不得招揽公共储蓄投资
The shares may be of different amounts, but they cannot be subject to solicitation of public savings investment
公司发行的债务证券只能由专业投资者认购
The debt securities issued by the company can only be subscribed by professional investors
出资价值整体不得低于股本金额
The value of the contributions cannot be overall lower than the amount of the share capital
决定由股东决议作出,但公司章程可以减损本规则
Decisions are taken by shareholders' resolution, but the articles of association may derogate from this rule.
SRL 可以通过合同或单方面契约建立,前提是公司契约符合法律规定的要求。董事拥有公司的一般代表权,并对可能造成的任何损害负责。
SRLs can be established by contract or by unilateral deed, provided that the deed of incorporation complies with the requirements indicated by law. The directors have the general representation of the company and are liable to them for any damage that may be caused.
SRL 它允许外国股东参与公司结构(即使是意大利的非居民,但有税法)。
SRL it allows foreign shareholders to participate in the corporate structure (even non-resident in Italy, but with a tax code).
如果股东是公司(法人),除了向公司法定代表人分配税号外,还需要提供额外的文件。这些文件是:
If the shareholder is a company (legal person), in addition to the assignment of a tax code to the legal representative of the company, it is necessary to produce additional documents. These documents are:
外国公司的注册证明(意大利文或经宣誓的意大利文翻译);The certificate of incorporation of the foreign company (in Italian or with sworn Italian translation)
大会决议或赋予法定代表在意大利设立公司的权力或证明法定代表拥有足够权力的文件(意大利文或经宣誓的意大利文翻译)
The resolution of the assembly or the document that attributes to the legal representative the powers to establish a company in Italy or that certifies the possession by the legal representative of sufficient powers (in Italian or with sworn Italian translation);
外国公司法定代表人的身份证明文件
Identity document of the legal representative of the foreign company
从国外在意大利开展业务有多种方式:
There are several ways to do business in Italy from abroad:
确定在意大利的商业伙伴
identify a business partner in Italy
能够成为意大利公司的外国股东
being able to be a foreign shareholder of a company in Italy
持有在意大利开设 SRL 公司的居留许可
have a residence permit to open the SRL company in Italy
能够担任在意大利开设的 SRL 公司的董事
to be able to be a director of the SRL company opened in Italy
在意大利注册公司
register a company in Italy
为非居民外国人开设经常账户
open a current account for non-resident foreigners
确定 SRL 的税务居住地
identify the tax residence of the SRL
了解要缴纳哪些税款
understand what taxes to pay
确定在意大利的外国工人的雇佣制度
identify the hiring regime for foreign workers in Italy