Attorney Marco Mazzeschi and Yuu Shibata have authored a comprehensive and updated Practice Note on “Doing Business in Italy 2026” for LexisNexis Lexis®PSL, with the support of Barbara Burroni and Francesca Falchi.
Attorney Mazzeschi has been contributing to Lexis®PSL since 2018 and, together with his team, has updated the Practice Note on an annual basis.
This Practice Note outlines the key legal and commercial considerations for businesses starting operations in Italy and covers the following topics:
Doing business in Italy
- Introduction
- Business environment
- Establishing a presence
- Procedure for incorporation
- Enrolment with the Companies Register
- Legal nature of a subsidiary
- Financing a company
- Insolvency and bankruptcy procedures
- Opening a bank account
- Purchase of real estate assets
- Utilising office space
- Immigration controls
- Labour laws
- Contracting with third parties
- Contract termination
- Applicable law and jurisdiction in international contracts
- Taxation overview (financial and tax incentives)
- Direct Taxes
- Indirect Taxes
- Withholding Taxes
- Taxes on real estate transfer
- Income and Property tax (yearly)
- Financial and tax incentives
- Regulatory compliance
- Competition and merger controls
- Consumer protection
- Privacy (Treatment of data in Italy, in the EU and outside the EU
- Money Laundering Provisions
- Mandatory reporting of ultimate beneficial owners
- Foreign direct investment and Golden Power
- Other relevant updates
- Artificial Intelligence (AI) regulation in Italy
- Useful links
For further information, please visit the official LexisNexis website
