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New Incentives for Young Entrepreneurs in Italy
1. New Incentives for Young
Entrepreneurs in ItalyEntrepreneurs in Italy
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2. • On 20th January 2012 a new Law Decree was
issued by the Italian Government.
• Article 2463 bis was introduced into the Civil
Code.Code.
• This introduces a new type of limited
company for individuals under the age of 35
(so called società semplificata a responsabilità
limitata or, literally, simplified limited
company)
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3. • The incorporation procedure is simplified.
• Incorporation:
– with an agreement among shareholders, or
– with an unilateral deed– with an unilateral deed
• Presence of a public notary is not required
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4. • A template copy of the Memorandum of
Association will be issued by a Ministerial
Decree
• When the sole shareholder becomes 36 the• When the sole shareholder becomes 36 the
Directors must call an EGM to transform the
company
• The same rule is followed if there is a plurality
of shareholders
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