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How to Purchase Shares of an Italian Company

How to Purchase Shares of an Italian Company

The Italian legislation allows the purchase of shares of a local company, a procedure which is performed in a similar manner as in many other countries. However, there are also several differences when performing this action, which will require legal assistance. Our team of Italian lawyers can assist both local and foreign investors to acquire shares in an Italian company, as stated by the applicable law. The procedure will involve the assistance of a public notary, following the provisions of the Stability Law, which was approved in December 2012. 

Purchase shares of an Italian company, under the Stability Law  

Foreign direct investments in Italy are sustained by a set of incentives enforced by the Italian authorities. One of the ways in which foreign capital can be attracted in Italy is through the right of purchasing shares in Italian companies, a procedure that must be performed by completing several steps. 

The person buying shares in an Italian business must present himself or herself in front of a public notary, regardless of the value of the transfer. The future shareholder will also have to pay several taxes, under the Italian Financial Transaction Tax provision, included in the Stability Law. The tax is applicable for any type of share transfers, including equity instruments; our team of Italian attorneys can offer an in-depth presentation on the stipulations of the Stability Law

Taxation for shares transfers in Italy  

Under the provisions of the Stability Law, the Italian Financial Transaction Tax (IFTT) includes a 0,2% stamp duty for the following transfers: 

• the transfer of Italian shares;

• the transfer of securities of the Italian shares

• the transfer of shares through convertible bonds. 

The value of the stamp duty can also be 0.1% of the shares value if the transfer takes place on a regulated market. The tax is applicable for all categories of individuals, including those who are not Italian residents

Businessmen who are interested in receiving more details on the procedure referring to the purchase of shares in Italian companies can address to our Italian law firm for legal advice.