Short answer
A partnership with managing partners who have unlimited liability and silent partners limited to what they invest.
Information, not legal advice. MovItaly is not a law firm. Check with the questura or consulate before you act.
Who is this for
A business with an active manager and one or more investors who do not manage.
Key facts
- Minimum capital
- none.
- Liability
- accomandatari (general partners) unlimited. Accomandanti (limited partners) limited to their contribution and they cannot manage.
- Taxation
- transparent like SNC, plus IRAP at company level.
- Setup
- deed registered at the Registro Imprese, 1 to 2 weeks.
- Bookkeeping, INAIL, Camera di Commercio
- as above. INPS applies to partners who work in the business.
- Permesso for non-EU citizens
- the managing partner needs a permit that allows business activity.
Sources
- Registro Imprese - Comunicazione Unica d'Impresa (Camera di Commercio / Unioncamere)
- Apertura partita IVA (Agenzia delle Entrate)
- INPS - iscrizione Gestione Commercianti (e artigiani) (INPS)
- Italia Startup Visa and startup innovative (Ministero delle Imprese e del Made in Italy)
