Italy: Corporate and Company Law

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.

Due diligence in mergers and acquisitions (M&A) is a multidisciplinary verification process aimed at thoroughly examining the legal, tax, financial, and operational situation of a target company before completing a merger or acquisition transaction (M&A).

Italy's rescue-first approach under its restructuring and insolvency code, the CCII, is driving earlier corporate turnarounds and will create a broader range of distressed M&A opportunities for investors over the coming months.

Italy will host the Winter Olympic and Paralympic Games in Milan and Cortina d'Ampezzo starting February 6, 2026, bringing global attention back to the country for one of the most prominent international sporting events.

The Hague Convention of 1 July 1985 establishes that the law chosen in the trust deed governs the validity of the trust, its interpretation, its effects, and the administration of the trust.

In principle, the CJEU's ruling in the Illumina/Grail case severely limited the Commission's ability to review below-threshold transactions. However, Member States are still referring cases under Article 22...

On June 2, 2025, for the first time, the European Commission sanctioned a "no-poach" agreement between rival companies as an infringement of Article 101 TFEU.