This legal form allows non-resident companies to exercise their economic activity and hire resident workers through its newly created branch


  • Establishment of a steady business headquarters in Italy.
  • Capacity to concluded businesses on behalf of the parent company.
  • No limitations regarding taxes and employment.


  • It may have its own internal organization.
  • No need to disburse capital stock.
  • It can use and dispose of assets.
  • All transactions and risks are at the parent company’s expense.
  • Requires the application of “Partita IVA”.


Acts before constitution:

  • Application of Codice Fiscale and Partita IVA.
  • Constitutive act and Statutes of parent company are needed.
  • Establishment of a headquarters (temporary or permanent).
  • Legalization of documents by notary.


  • Registration of the Stabile Organizzazione at the Italian Chamber of Commerce.
  • Obtainment of PEC (Certificate for electronic mailing), according to Italian legislation.
  • Opening of “internet banking”, necessary for the reverse charge tax procedure.
  • Obtainment of “smart card”, in order to declare the beginning of activity within 30 days.
  • Legalization of social books by notary, according to Italian legislation

Fiscal and Tax assistance:

  • Management of services with the “Agenzia dell’Entrate”, such as the application of Codice Fiscale and Partita IVA.
  • Fiscal and tax consultancy regarding the company’s accounting.
  • Assistance in the declaration of Italian taxes.

Accounting assistance:

  • Management of general accounting.
  • Management of the social books.
  • Registration and declaration of VAT.
  • Declaration of direct taxes.

Labor law assistance:

  • Hiring and firing of workers.
  • Monthly payroll processing.
  • Complying with monthly fiscal obligations, according to Italian legislation.