From the setting up of a company to its dissolution: types of business, opportunities, risks, procedures, responsibilities, national and transnational regulations. The notary can help you get oriented immediately and take the most suitable, efficient and safe path for your specific needs while ensuring transparency and legality.
Taxation of contributions in kind is the same both at the time of incorporation and at the time of an increase in the share capital.
Indirect taxes are payable by:
The most important taxes, registration tax, mortgage and land tax, attract different rates depending on the asset to be contributed. The advice of a notary can be very useful in further clarifying these fiscal aspects of corporations.
The following is a brief summary of the most common cases:
Residential or non-residential building, and/or its accessories, non-agricultural land and related accessories, contributed by a private individual:
Agricultural land and related accessories transferred by a private individual or by a company not belonging to a professional farmer:
Usable building and/or its accessories, contributed by a non-construction company, without exercise of the VAT option:
Usable building and/or its accessories, contributed by a non-construction company, with the option to apply VAT:
A company or a division of a company (even including real property):
Also subject to registration tax at a fixed rate of €200 are the following operations: