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Doing Business in Italy


The aim of this publication, which has been prepared for the exclusive use of BDO Member Firms and their clients and prospective clients, is to provide background information for setting up and running a business in Italy, in compliance with the legislation in force on 1 January 2007. It is of use to anyone who is thinking of establishing a business in Italy as a separate entity, as a branch of a foreign company or as a subsidiary of an existing foreign company, and to anyone who is considering coming to work or live permanently in Italy.

The publication describes the business environment in Italy and outlines the financial and legal implications of running, or working for, an Italian business. The most important issues are included, but it is not feasible to discuss every subject in detail within this format. Accordingly, Doing Business in Italy is written in general terms and is not intended to be comprehensive. If you would like to know more, please contact the BDO Member Firms with which you normally deal, who can provide you with information on any further issues and on the impact of any legislation subsequent to 1 January 2007.

BDO International is a worldwide network of accounting and consulting firms, called BDO Member Firms, serving international clients. Each BDO Member Firm is an independent legal entity in its own country. The network is coordinated by BDO Global Coordination BV, incorporated in the Netherlands, with an office in Brussels, Belgium, where the Global Coordination Office is located.

Founded in Europe in 1963, it has grown to be the fifth largest in the world – the BDO network now has 624 offices in 110 countries, with more than 30 000 partners and staff providing professional auditing, accounting, tax and consulting services on every continent.

BDO’s special skills lie in applying its local knowledge, experience and understanding of the international context to provide an integrated global service. In BDO, common operating and quality control procedures are not a constraint on innovation and independence of thought, but the starting point. It is a vigorous organisation committed to total client service. BDO’s reputationderives from consistently offering imaginative and objective advice within the client’s time constraints.

BDO Member Firms take pride in their clients’ success and their relationships with them. It is a personal relationship that combines the benefits of professional knowledge, integrity and an entrepreneurial approach, with an understanding of a client’s business and an ability to communicate effectively.

First edition, May 2007 © BDO Global Coordination BV, May 2007 BDO and BDO International are trademarks of Stichting BDO.


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