Business Immigration to Italy Residence Permit for Entrepreneurs in Italy
Since 1992, Feod Group has provided a wide range of immigration, business, and legal services in Italy. The company includes corporate lawyers and Italian attorneys.
Main Services for Business Immigration to Italy: ✓ Registration of a new business ✓ Purchase of an established business in Italy ✓ Opening personal and corporate bank accounts ✓ Rental and purchase of real estate ✓ Verification of the legality of funds ✓ Obtaining tax residency status ✓ Obtaining Italian residence permits for the whole family
Business Immigration to Italy
Italy is a full member of the European Union with a highly developed economy, high standard of living, and social guarantees for its residents.
As a result, business immigration remains one of the most reliable paths to permanent residency and immigration to Italy.
What business immigration to Italy offers:
✓ Economic stability and government support for business ✓ Access to European and international markets ✓ Italian residence permits for the entire family ✓ Visa-free movement across all EU and Schengen countries with an Italian resident card ✓ Access to national healthcare and insurance ✓ Education for children in both private and public institutions ✓ A path to permanent residency and citizenship in Italy
Ways to achieve business immigration to Italy:
A residence permit in Italy for entrepreneurial purposes can be obtained under the Lavoro autonomo category (Permesso di soggiorno — Lavoro autonomo).
The Lavoro autonomo category covers self-employment or independent activity in Italy and has several subcategories, including:
Independent entrepreneurial activity (Self-employment — BUSINESS OWNER)
Independent activity for company executives (Self-employment — CORPORATE ROLE)
Independent activity for freelance professionals (Self-employment — FREELANCE)
Start-Up Visa for Italy (Self-employment — START-UP)
OBTAIN PROFESSIONAL IMIGRATION ADVICE
If you have any questions in any of the directions, please contact us.
Independent Entrepreneurial Activity in Italy. Residence Permit for Business Owners in Italy
The process for obtaining a residence permit in Italy as an entrepreneur (Imprenditore) falls under the Lavoro autonomo category and is regulated by Article 5 of the Immigration Decree No. 286/98 (Articolo 5 (1) Permesso di soggiorno).
This residence permit is issued for the purpose of opening a business and conducting private entrepreneurial activity in Italy.
Main requirements for obtaining a residence permit in Italy through business establishment:
1.Sufficient financial resources:
A certificate from the Chamber of Commerce specifying the amount of economic resources needed for entrepreneurial activity in Italy (minimum amount €17,492).
Proof of minimum income from the previous tax year in the country of residence of at least €8,500.
Evidence of sufficient personal funds (at least €500,000) to support business development and the creation of a minimum of three jobs in Italy.
Documentation verifying the legal origin of funds.
2. Housing in Italy (rental or owned):
Lease agreement, purchase contract, or housing declaration.
Purchasing property is not mandatory but is viewed as an additional advantage for obtaining a residence permit through business.
3. Authorization (Nulla Osta) issued by the Questura in the locality where the independent activity will be conducted.
4. Proof of good conduct:
No record of EU visa violations or deportations.
No criminal record.
⇒ Additionally, please note that by investing €500,000 in the share capital of Italian companies, the investor and their family members may qualify for a residence permit in Italy through the Investor Visa (permesso di soggiorno per investitori). A key advantage of the Investor Visa is that the applicant does not need to reside in Italy continuously to maintain and renew their residence permit.
Residence Permit for Company Executives in Italy - Self-employment – Corporate role
The Lavoro autonomo subcategory “independent activity for company executives” is intended for a CEO, chairman, board member, or president of a company in Italy.
Main requirements and documents:
At the time of the visa application, the company in Italy must have been in operation for at least three years.
The salary must exceed the minimum level required by law to qualify for exemption from public health insurance.
A certificate from the Provincial Directorate of Labor (Direzione Provinciale del Lavoro) confirming that the contract meets Italian legal requirements.
Proof of the applicant’s income in their home country for the previous year, meeting the minimum level established by Italian law.
Documents verifying housing in Italy, either rented or owned.
Entry authorization from the regional Police Department (Nulla osta).
Visa for Independent Activity for Freelance Professionals. Freelancer Visa in Italy
A residence permit in Italy for self-employed work as a freelancer can be issued to non-EU citizens who intend to carry out commercial activities as an independent professional.
To obtain the permit, the applicant must have sufficient resources to conduct their business activity and support themselves in Italy, with a minimum annual income earned in their home country in the previous financial year (at least €8,500).
The applicant must have a place of residence in Italy (either owned or rented) and entry authorization from the Police Department in the area where they plan to conduct their business.
Italy Startup Visa
Professionals specializing in the development and application of innovative technologies can use the simplified process to obtain an Italian residence permit under the Italia Startup Visa category.
The permesso per lavoro autonomo startup procedure, initiated by the Italian Ministry of Economic Development, simplifies the process for specialists in innovation to obtain long-term residence in Italy.
Requirements for obtaining a business immigration permit in Italy:
The primary corporate objective of the company must be the development, production, and marketing of innovative products or services with high technological value.
Submit a detailed business plan demonstrating the innovation value in compliance with Italian law.
Possess starting capital of at least €50,000.
Obtain entry clearance (Nulla Osta) issued by the Italia Startup Visa Technical Committee.
⇒ With an investment of €250,000 or more in innovative Italian startups, a foreign national may qualify for an Investor Visa (permesso di soggiorno per investitori), which allows the applicant to maintain residency without the requirement to permanently reside in Italy.
Assistance with the Italian Entrepreneur Visa Process
We support all client actions related to business registration or acquisition in Italy, while providing a full range of services for obtaining immigration status and visas for the client’s entire family.
Feod Group’s Italian lawyers, financial experts, and immigration specialists offer personalized consultations to understand client needs, preferences, and business interests.
During the consultation, you will receive detailed information on how to establish a company or business in Italy, corporate tax requirements, procedures for verifying the source of funds, and compliance with the conditions for the Italian immigration visa.
For a detailed consultation and a cost estimate for obtaining Italian residence by business immigration, please contact us with your request.
OBTAIN PROFESSIONAL IMIGRATION ADVICE
If you have any questions in any of the directions, please contact us.
Tax Residency Status and Business Taxes in Italy
Italian tax legislation establishes the following rules for determining tax residency for legal entities.
Companies and other legal entities are considered tax residents of Italy if their registration location, management headquarters, or place of primary business activity is in Italy. It is sufficient to meet one or more of these conditions for at least half the tax period.
Key Business Taxes in Italy:
Corporate Tax in Italy
The corporate tax in Italy consists of a 24% corporate income tax (imposta sul reddito sulle società – IRES) + a regional tax on production (imposta Regionale sulle attività produttive – IRAP).
The regional tax on production activities is applied at a fixed rate of up to 3.9%.
The taxable base is the difference between received compensation and direct commercial expenses, excluding personnel costs and interest.
Since IRAP is levied on a regional basis, regions are allowed to increase or decrease the standard rate by up to 0.92%.
For IRES and IRAP, tax legislation provides for both advance and final payments.
VAT is charged at a standard rate of 22%.
Reduced rates of 10%, 5%, and 4% apply to certain groups of goods and services (medical services, transportation services, food products, etc.).
Social Security Contributions
The overall social security rate is around 40% of the employee’s total salary (the rate depends on the type of work, the number of employees, and the employee’s position) and is distributed as follows: — The employer’s share is approximately 29% to 32% of the taxable remuneration. — The employee’s share is from 9.19% to 10.49% of the taxable remuneration, depending on the employee’s classification.
Dividends are taxed at a standard rate of 26%.
Non-Domiciled Resident Status
New tax residents in Italy can benefit from tax advantages under the Non-Domiciled Resident principle.
The main advantage of this law is a one-time tax payment on personal income for the year, declaring income of any amount received outside of Italy as a fixed tax:
€100,000 tax on the primary applicant’s income;
€25,000 tax on the income of each family member.
The annual lump-sum tax payment replaces the need to pay income tax, local taxes, and property taxes. It also fully exempts from inheritance and gift taxes.
The main steps for registering a business in Italy are as follows:
Obtain a tax number (codice fiscale) from the tax office in Italy or the Italian consulate in your home country.
Open personal and corporate bank accounts in Italy with the required initial capital.
Rent property with a legal address.
Submit a package of documents to a notary.
Register with the Italian Business Register (Registro delle imprese).
These are the main steps, but there are other requirements and procedures depending on the type of company, number of founders, registration region, and more.
To avoid mistakes when registering your company in Italy, consult with experts at Feod Group. The company includes Italian lawyers.
Società a responsabilità limitata (SRL) — similar to a limited liability company (LLC)
Società per azioni (SPA) — similar to a joint-stock company (JSC)
Società in nome collettivo (SNC) — general partnership
Impresa individuale — sole proprietorship.
What are the taxes for businesses in Italy?
The main taxes for businesses in Italy:
Italian legal entities are subject to corporate income tax (Imposta sul reddito sulle società or IRES) at a rate of 24%, and a regional production tax (Imposta regionale sulle attività produttive or IRAP) at a rate of 3.9%. The standard Italian VAT rate is 22%. Reduced rates: 4%, 5%, and 10%. An Italian employer must pay social security contributions for their employees. The total social security rate is approximately 40% of the employee’s gross compensation, of which 30% is paid by the employer.
Is it possible to obtain Italian residence permits for the whole family when registering a company or purchasing a business?
Yes, if a company is registered, a bank account is opened, and the company is actively operating, the family members of the founder or company director can obtain residence permits through business immigration programs.
Article author
Luhina Iryna Head of department Visas and Immigration Ukraine
In 2006 graduated from the National Aviation University (NAU), Kiev with a degree in Philology, Translation. Irina Lugina has many years of successful work experience in large companies with a voluminous workflow. Within Feod Group specializes in: visa support by category for financially ...
In 2006 graduated from the National Aviation University (NAU), Kiev with a degree in Philology, Translation. Irina Lugina has many years of successful work experience in large companies with a voluminous workflow. Within Feod Group specializes in:
visa support by category for financially independent foreigners, visas for entrepreneurs and investors in the EU, Great Britain and the USA.
preparation and compliance of packages of documents for registration of companies in low-tax jurisdictions, opening bank accounts.
obtaining a residence permit and permanent residence in Ukraine on the basis of marriage and through company registration.
Since 1992, Feod Group has been providing a wide range of legal, business and immigration services in Europe, the USA and other countries of the world.
The company has accredited western lawyers, experts in various fields of law and jurisdictions of the world.
Having offices in Europe and the USA, Feod Group provides rapid paperwork and maximum customer comfort.
We provide our clients with related services, such as relocation and adaptation abroad, organizing family relocation abroad, enrollment of children in schools and many other services.
