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Italy S.r.l. vs S.R.L.S

S.r.l. is a legal entity in Italy, with the full name Società a responsabilità limitata, meaning limited liability company. It is a form of mixed ownership company, requiring at least one shareholder, and allowing both natural persons and legal entities to hold shares. S.r.l. does not participate in the public market, therefore it does not need to designate a legal representative, nor does it need to have local individuals serving as directors. Additionally, S.r.l. does not require a company secretary. According to Italian law, the registered capital of an S.r.l. is not less than 10,000 euros, although it may be set at one euro or more but below 10,000 euros where the contributions are made in cash and paid up in full. Furthermore, S.r.l. is not required to have its capital verified. In summary, S.r.l. is a flexible form of company suitable for small and family businesses.
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ItalyFlag of ItalyItaly

Italy Legal Entity Comparison

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Basic Information

Flag of ItalyS.r.l.
Flag of ItalyS.R.L.S
Ownership:
Consolidated Ownership
Ownership:
Consolidated Ownership
Limited Liability:
Positive
Limited Liability:
Positive
Publicly Participates In Capital Market:
Negative
Publicly Participates In Capital Market:
Negative

Shareholder / Director / Secretary Requirements

Flag of ItalyS.r.l.
Flag of ItalyS.R.L.S
Requirements For Shareholders:
At least one; both natural persons and legal entities are allowed to hold shares.
Requirements For Shareholders:
At least one
Requirements For Directors:
At least one
Requirements For Directors:
At least one, named in the constitutive act
Legal Representative Not Mandatory:
Positive
Legal Representative Not Mandatory:
Positive
Local Directors Not Mandatory:
Positive
Local Directors Not Mandatory:
Positive
Local Secretaries Not Mandatory:
Positive
Local Secretaries Not Mandatory:
Positive

Registered Capital Requirement

Flag of ItalyS.r.l.
Flag of ItalyS.R.L.S
Minimum Registered Capital Requirement:
1. Not less than 10,000 euros;
2. OR one euro or more but below 10,000 euros where the contributions are made in cash and paid up in full, in which case one fifth of each year's net profit is set aside until the reserve and the capital together reach 10,000 euros.
Minimum Registered Capital Requirement:
1. The minimum registered capital requirement is 1 euro, and must be below 10,000 euros, and can only be held by natural persons;
2. It is recommended to start with a minimum of 2,000 euros for account opening and operation.
Capital Injection Not Required:
Negative
Capital Injection Not Required:
Negative
Capital Injection Requirement:
1. At least 25% of the cash contributions, and the whole amount where there is a single founder, paid to the administrative body named in the constitutive act;
2. The whole amount, in cash, where the capital is set below 10,000 euros.
Capital Injection Requirement:
The whole of the capital, in cash, paid to the administrative body named in the constitutive act.

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TKEG Expat™ (DE) General Italy Incorporation Service

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