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국제법률연구원(ILRI)은 귀사의 성공적인 해외진출을 돕기 위해 현지변호사들과 자체 개발한 온라인 법인설립서비스인 "오이오스(OIOS)" 를 제공하고 있습니다.
Taste different solution. 색다른 해결책을 맛 보세요.
저희는 52개국의 현지 로펌과 제휴한 해외진출지원 서비스를 제공하고 있습니다. 국제법률정보, 해외법인설립, 국제계약 검토, 해외기업 인수합병, 현지법인 운영대행, 번역통역 등과 같은 해외진출 지원이 필요하신 분들의 많은 문의 바랍니다. (참고. http://www.ilri.co.kr/establishment.htm )
본원의 업무사례를 볼 때 전화보다 이메일 상담이 더 효과적이어서 info@ilri.co.kr 로 무료상담 답변해 드리고 있으며, 전화상담은 유료이오니 꼭 참고해 주세요.
국제법률연구원 International Legal Research Institute - Korea.
Tel. [+82] (0)10-5295-0621, (0)2-557-3476
Website. www.ilri.co.kr
Email. info@ilri.co.kr
아래에 이탈리아 현지의 세금과 회사설립(법인설립)을 위한 정보와 주의사항을 안내합니다.
Taxation in Italy is levied by the central and regional governments and is collected by the Italian Agency of Revenue (Agenzia delle Entrate). Total tax revenue in 2012 was 44.4% of the GDP. The total tax receipts in 2013 were €782 billion. The most important revenue sources are income tax, social security, corporate tax and the value added tax, which are all applied at the national level. Personal income taxation in Italy is progressive.
Income tax
Employment income is subject to a progressive income tax applying to all workers.
In 2013, the personal income tax rates were as follows:
Income range : Tax rate
€0 — €15,000 : 23%
€15,000 — €28,000 : 27%
€28,000 — €55,000 : 38%
€55,000 — €75,000 : 41%
over €75,000 : 43%
Individuals are considered resident for tax purposes if for the greater part of the tax year they satisfy any of the following conditions:
their habitual abode is in Italy,
the centre of their vital interests is located in Italy, or
they are registered at the Office of Records of the Resident Population in Italy.
Exemption Area
Due to the different types of income, exemption from Irpef is determined at:
8,000 euros, for subordinate workers, if their employment period coincides with the entire year;
7,500 euros, for pensioners under 75 years of age, if the pension is cashed in for the entire year, and for those receiving palimony from ex spouses;
7,750 euros, for pensioners aged 75 or older, with a pension period that coincides with the whole year;
4,800 euros, no matter how many days they work a year, for taxpayers with other types of income.
The area exempt from Irpef increases further if there are dependent family members.
Corporation tax
The corporate income tax (IRES) in Italy is 24% since 1.1.2017. Some corporations are exempted from corporate tax, such as charitable foundations, church institutions and sports clubs.
Value added tax
Value added tax (VAT - IVA) is a consumption tax at a standard rate of 22%. Reduced VAT rates apply at 10% for pharmaceuticals, passenger transport, admission to cultural and entertainment events, hotels, restaurants and 4% on foodstuffs, medical and books. The Italian VAT is part of the European Union value added tax system.
Social security
Social security contributions (Istituto Nazionale della Previdenza Sociale - INPS) apply to everyone in the workforce. Employers withhold 9.19% of the employee's wage and the employer contributes 34.08% of gross pay.
Self-employed individuals must enroll with the Gestione Separata (INPS), unless other specific rules apply (for example, certain professionals, such as lawyers, engineers and accountants, are required by law to enroll in specified pension plans). The contributions to the INPS are calculated at a flat rate ranging from 18% to 27.72% on annual income up to a maximum income of €96,149 in 2012.
Tax evasion and lack of guarantees
Italy has the largest number of "major tax evaders" in Europe, counting, according to the estimated figures, tax evasion for over €180 billion. On the other hand, evasion is sometimes seen by evaders as the best way to ensure the right of defense from the alleged excessive tax claim of the State.
ITALY INCORPORATION CHECKLIST (Subsidiary- S.r.l.)
Following is a list of information and documents required for establishing a limited liability (Società a responsabilità limitata or S.r.l.) company in Italy. Please complete the checklist in full by answering every question. If the answer to a certain question is “N/A” or “None”, please so indicate.
I. REQUIRED CORPORATE INFORMATION (법인정보)
A. Italian Subsidiary
1. Proposed Name: (Please provide two, in order of preference. Must include “S.r.l.” or the full designation – “Società a responsabilità limitata”)
a.
b.
2. Registered Address:
3. Capital: (Must be a minimum of €10,000 with a minimum quota par value of the 1 Euro. If the capital exceeds €100,000, the company must have a Panel of Statutory Auditors appointed).
a. Amount of capital: (Note that all of the minimum initial capital must be subscribed to upon incorporation)
b. Par value of Quotas:
4. Corporate Purpose:
5. Fiscal Year End:
6. Bank: (Account where initial capitalization of at least 30% of stated capital will be deposited into a blocked bank account of the Italian notary public who executes the deed of incorporation, before incorporation can take place. Upon incorporation, the funds can be transferred to the Company’s bank account, preferably in Italy.)
a. Name:
b. Address:
c. Contact:
7. Duration: (Please state the duration of the company. If the company’s business does not have any short-term limitations, we suggest a duration of 100 years which is standard in Italy)
8. Auditors: (not required if the stock capital is lower than Euro 100.000)
a. Name:
b. Address:
II. REQUIRED MANAGEMENT INFORMATION (법인운영 정보)
A. Quota-holder: (Minimum of one quota-holder required, however, two are recommended) - Add more if more than one
1. Name:
Principal Address:
Place of Incorporation:
Authorized Officer: (i.e. officer who will be executing documents on behalf of parent company in connection with the establishment of the Italian subsidiary).
Add more if more than one
a. Name:
b. Title:
c. Residential Address:
d. Date of Birth:
e. Place of Birth:
f. Nationality:
Amount of Paid-In Capital: (the minimum capital of an S.r.l. is €10,000; at least 30% of the company’s capital must be paid in a blocked bank account of the notary public in Italy who executes the notarial Deed of Incorporation – we will provide you with the account details)
B. Director(s): Director(s): (Must have at least one and at least one must also serve as chairman of the board with power to represent the company vis-a-vis third parties. We suggest appointing at least one EEC citizen, preferably an Italian resident, as a director. Please note that if there will be more than one director, Italian courts generally prefer to approve incorporation applications for companies with boards composed of three directors, rather than two directors, in order to avoid deadlock. This is a preference, however, and not a binding rule.)
Add more if more than one
1. Name: (This director will also serve as chairman of the board - appointment is mandatory. Please note that the chairman serves as an authorized representative of the company and has power to act on its behalf)
Address:
Place of Birth: (please include city and country)
Date of Birth:
Nationality:
Powers: (Please state the powers the chairman should be granted. We can provide a list of standard powers, if necessary; please note that limitations to the powers of the chairman cannot be invoked against third parties unless it can be proved that such third parties willfully acted against the company’s interests)
(Please indicate below whether any directors should be appointed vice-chairman and what powers he/she should have)
C. Managing Director(s): (This appointment is recommended for practical purposes, but not required. Italian authorities and public agencies prefer to see documents signed by a managing director rather than simply a director. Any member of the board of directors can be appointed managing director, regardless of nationality or residency. However, we recommend the appointment of an Italian resident as managing director since his/her presence is often required by third parties. The managing director is normally granted additional powers than those granted to directors. The managing director has power to represent the company only with respect to the powers granted to him/her by written resolution of the board of directors)
1. Name:
Address:
Place of Birth:
Date of Birth:
Nationality:
Powers: (Please state powers managing director should be granted. We can provide a list of standard powers, if necessary. Please note that limitations to the powers of the managing directors cannot be invoked against third parties unless it can be proved that such third parties willfully acted against the company’s interests)
D. Other Representatives/Officers: (i.e. persons to whom powers should be granted to act on behalf of the Italian subsidiary. Persons may be other directors or outside persons.)
Add more if more than one
1. Name:
Address:
Place of Birth:
Date of Birth:
Nationality:
Powers: (Please state powers managing director should be granted. We can provide a list of standard powers, if necessary. Please note that limitations to the powers of the managing directors cannot be invoked against third parties unless it can be proved that such third parties willfully acted against the company’s interests)
E. Panel of Statutory Auditors: (Only required if the company’s capital exceeds €100,000. Must have 3 or 5 members and 2 alternates, all of whom must be registered with the register of accounting auditors in Italy; the appointment of statutory auditors is not inconsistent with and may not be substituted by the use of a firm of independent auditors).
Members: 1. Name:
Address:
2. Name:
Address:
3. Name:
Address:
Alternates: 1. Name:
Address:
2. Name:
Address:
III. REQUIRED DOCUMENTS (구비서류)
A. Passport copy of authorized officer of corporate shareholder (i.e. officer who will sign documents on behalf of the corporate shareholders in connection with the establishment of the Italian subsidiary).
B. Passport copies of all directors, managing directors and authorized representatives of the Italian subsidiary.
C. Power of Attorney (notarized and apostilled) conferred to individual/s able to speak in Italian and able to attend the meeting for the incorporation of the company.
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