Italy: Corporate/Commercial Law

L'industria aeronautica e della difesa affronta il secondo semestre 2026 con portafogli ordini record ma vincoli industriali persistenti.

Italy's implementation of AIFMD II fundamentally reshapes the regulatory landscape for private credit funds lending into Italian markets. The reform introduces harmonized EU-wide rules for loan-originating AIFs while expanding Italy's domestic definition of credit funds, creating both streamlined cross-border access and new structural constraints. How will the 20% concentration limit on financial-sector borrowers affect real estate lending transactions, and what does this mean for fund design, leverage stra

Professional services teams in audit, tax, M&A, and finance spend countless hours on manual Excel tasks that don't require their expertise. RobotX, GGI's newest global partner, offers an AI-powered automation platform that eliminates these repetitive workflows, with some firms reporting 80% time savings in their test-of-details processes.

Italy's implementation of AIFMD II fundamentally reshapes the regulatory landscape for private credit funds lending into Italian markets. The reform introduces harmonized EU-wide rules for loan-originating AIFs while expanding Italy's domestic definition of credit funds, creating both streamlined cross-border access and new structural constraints. How will the 20% concentration limit on financial-sector borrowers affect real estate lending transactions, and what does this mean for fund design, leverage stra

L'INAIL e l'ABI hanno firmato un protocollo d'intesa per facilitare l'accesso delle imprese a finanziamenti pubblici destinati a investimenti in salute e sicurezza sul lavoro. L'accordo mira a promuovere la prevenzione dei rischi, la tutela della salute dei dipendenti e l'innovazione tecnologica attraverso una collaborazione rafforzata tra banche e imprese.

On 8 July 2026, INAIL and the Italian Banking Association signed a protocol to facilitate investment in workplace health and safety. The agreement aims to help businesses access public funding for risk prevention, employee health protection, and technological innovation through enhanced collaboration with participating banks.

How the 28th regime could create an optional EU company form (“EU Inc”) for start-ups and innovative businesses, simplifying access to the single market.

Succession planning in family businesses requires careful navigation of generational transitions, tax implications, and governance structures.

Italy's Revenue Agency has issued Resolution No. 7/2026, fundamentally reshaping the VAT treatment of transaction costs in merger leveraged buy-out structures. The ruling addresses whether special purpose vehicles qualify as taxable persons and whether acquisition-related expenses can be classified as deductible preparatory costs, marking a significant departure from previous formalistic interpretations that focused narrowly on shareholding activities.

European Union subsidiaries and their directors face increasing scrutiny when applying reduced withholding tax rates under double taxation treaties and EU directives.

The imminent publication in the Official Gazette of the reform of Article 2407 of the Italian Civil Code heralds the making of significant changes to the civil liability of statutory auditors.

Il D.Lgs. n. 19/2023, attuativo della Direttiva UE n. 2019/2021, disciplina le condizioni, le modalità e le procedure da seguire in caso di operazioni societarie cross-border, effettuate cioè tra società con sede in distinti Stati membri dell'UE.