Understanding Business Types and Corporate Structures
This page provides a detailed overview of various business types and corporate structures in Italy, examining both imprese pubbliche e private esempi and their characteristics.
Definition: An AZIENDA is defined as a collection of assets and people that offers goods and services, which can be either private or public.
Vocabulary: SOCIETÀ refers to a business formed by multiple individuals called partners or shareholders.
The text explores two main categories of companies:
- Società di Persone (Partnerships):
- SNC (Società in Nome Collettivo):
Highlight: All partners have unlimited liability for company debts, extending to both business and personal assets.
- SAS (Società in Accomandita Semplice):
Example: Features two types of partners:
- Accomandatario: Partners with unlimited liability
- Accomandante: Partners with limited liability
- Società di Capitali (Corporations):
- SRL (Società a Responsabilità Limitata):
Definition: Limited liability company requiring €10,000 minimum capital
- SRLS (Società a Responsabilità Limitata Semplificata):
Highlight: Simplified version with no minimum capital requirement but maximum earnings of €30,000
- SPA (Società per Azioni):
Vocabulary: Capital divided into shares (azioni), shareholders called "azionisti"
Example: Requires minimum capital of €50,000, profits distributed among shareholders
