What is the right legal form for your business

Have you decided to start your own business and challenge a labor market that struggles to get back on your feet? Despite the ISTAT – the National Research Institute – tells us that the future prospects of the country are good , many decide to obtain funding , open an entrepreneurial activity and counter the adverse effects of a stagnant crisis.

At this point, you just have to choose the most appropriate legal form for your business. It is an important choice because the subsequent implications of legal , economic and economic nature depend on itorganizational . And if wrong, it could also prove uneconomical. From individual enterprise to society, here are all the forms to choose from.


You are alone and you do not want other members, unless they are employees and collaborators: the right form for you is the individual enterprise . It is the simplest and least expensive form . In the individual company, the entrepreneur will be the sole owner and can avail himself of the collaboration of employees , even family members . The responsibility for theexercise of the activity will fall in an unlimited way all on him and on his personal patrimony . Starting an individual business is simple: just open the VAT number and register with the Business Register. No public deed is required and no minimum share capital is to be paid.
Starting the individual activity requires the submission, by electronic means, of the Single Communication to the Business Register .


When two or more people work together, they must establish a partnership . All the subjects in a company respond in equal measure (with the exception of a limited partnership) with their personal assets. In the Italian legal system we find three types of partnerships :

– simple company ;
– a company in the collective name ;
– limited partnership .

In order to constitute a partnership, once the type has been chosen, a deed of incorporation must be signed as a result of which it is necessaryto present the Single Communication electronically to the Register of Companies of the competent Chamber of Commerce. With the Unica Communication it is possible to fulfill a series of obligations with a single act :

– opening of the VAT code and assignment of the Tax Code ;
– registration in the Register of Companies ;
– INPS obligations for social security purposes;
– INAIL fulfilments for insurance purposes:
– Certified Start of Activity Report (SCIA) for the Single Desk of Productive Activities (SUAP).


capital company is defined when more people come together to conduct business. The responsibility , in this case, is limited to the social patrimony : the shareholders, in fact, have patrimonial autonomy and they answer for the social obligations with the patrimony of the society.
Depending on the form chosen, the shareholders participate in the share capital through shares or shares . Joint-stock companies are divided into:

– joint-stock company ;
– joint stock company with sole shareholder ;
– limited partnership for shares ;
limited liability company ;
– limited liability company with sole shareholder .


Finally, there are cooperative societies (to be divided into co-operatives with prevalent and non-prevalent mutuality) and consortia . The main aims of cooperatives are identified in values ​​such as assistance , solidarity and democracy . They are companies that are not intended for private speculation , but to protect members and their work by providing better conditions than those that would come from the free market. A cooperative must be established through a public deed by a notary . Subsequently, the company must register with the Business Registerto acquire legal personality. After the constitution, it is necessary to register with the National Register of Cooperative Companies

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