TaxCompass

    SRL e SRLS

    Also known as: limited liability company, società a responsabilità limitata

    An SRL is an Italian limited liability company (Codice Civile, artt. 2462 ff.); the SRLS is its simplified variant, which can be formed with as little as €1 of capital and a standard statute, cutting notary costs. Both shield the owner's personal assets and pay corporate tax (IRES) plus IRAP.1

    What this means for you

    Most foreign freelancers start as a sole trader (partita IVA), not a company — an SRL only makes sense at higher income or where liability protection or investors matter. It's more expensive to run and can't use the forfettario.

    Related terms

    Partita IVAIRAPRegime ordinario

    Sources

    1. 1.Normattiva — Codice Civile (R.D. 262/1942), artt. 2462 ss.

    Every figure on this page is grounded in primary sources — the same standard as the TaxCompass chat. This is sourced orientation, not tax advice.

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