Starting business expatriates Napoli

My name is Liliana L'Aurora and I am a Lawyer registered with the Bar Association of Latina. My professional activities focus on business distress law and over-indebtedness, according to the Business Distress Code. Crisis Manager in over-indebtedness procedures and insolvency proceedings. I am also registered with the Register of Crisis Managers and the OCC of the Bar Association of Latina.

I have developed solid expertise through collaboration with the De Felice Law Firm, with particular attention to bankruptcy proceedings and delegated real estate sales. I support both companies and private individuals in the following areas: commercial law, family law, civil liability.

Graduated in Law from La Sapienza University in Rome, I continue to update my knowledge through specialist courses, including those for Crisis Managers and on the Business Distress Code.

I offer remote legal assistance throughout the national territory, using digital tools to ensure maximum security in remote consultation.

• Does the law firm handle legal matters related to Napoli?
  • The firm provides specialised legal counsel on matters involving Napoli and the surrounding territory — irrespective of the client's place of residence.
  • From property disputes to local regulations, employment law to family matters: should a case be connected to Napoli or neighbouring municipalities such as Casavatore, Calvizzano, Cercola, the firm is available to assist.
  • Consultations are conducted remotely via video call or telephone, without the need to attend the office in person.
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• Can legal assistance be obtained for a matter involving Napoli without residing there?
  • The firm handles legal matters connected to the territory of Napoli and surrounding municipalities, regardless of where the client is based.
  • Cases involving local real estate, commercial activities, contracts, inheritance and disputes tied to the following areas are fully covered: Casavatore, Calvizzano, Cercola, Massa di Somma, San Sebastiano al Vesuvio, Volla, San Giorgio a Cremano, Casandrino, Pollena Trocchia, Mugnano di Napoli.
  • The firm is available to provide qualified legal assistance tailored to each specific situation.
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• Does the firm provide legal assistance for over-indebtedness and debt crisis procedures connected to Napoli?
  • The firm offers specialised legal assistance for over-indebtedness procedures under Italian Law No. 3/2012 and the Business Crisis Code (D.Lgs. 14/2019), assisting both private individuals and sole traders connected to the Napoli area.
  • Available procedures include the debt restructuring plan, the consumer arrangement, and the controlled liquidation of assets — instruments designed to provide a lawful and structured resolution to situations of financial distress.
  • Clients residing in or holding assets within Casavatore, Calvizzano, Cercola, Massa di Somma, San Sebastiano al Vesuvio, Volla, San Giorgio a Cremano, Casandrino, Pollena Trocchia, Mugnano di Napoli and surrounding municipalities may access these procedures with the support of the firm.
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INTERNATIONAL CLIENTS REQUIRING COMMERCIAL AND CORPORATE LAW ASSISTANCE IN NAPOLI

• Establishing an Italian company in Napoli for US and UK entrepreneurs
  • A US or UK entrepreneur seeking to establish a business presence in Napoli must select the appropriate corporate vehicle under Italian law — typically an S.r.l. (limited liability company) or a branch of a foreign entity. The firm advises on incorporation procedures, minimum capital requirements, fiscal code and VAT registration, corporate governance obligations, and the tax implications of operating in Napoli. Where the entrepreneur does not intend to relocate, the firm structures the corporate organisation to enable effective remote management from abroad.
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• Joint ventures and partnerships between Italian and German or Swiss companies in Napoli
  • German and Swiss companies establishing joint ventures or commercial partnerships with Italian counterparts in Napoli require careful structuring of the corporate relationship, profit-sharing mechanisms, governance provisions, and exit strategies. The firm drafts and negotiates shareholder agreements, joint venture contracts, and ancillary commercial agreements under Italian law, ensuring compatibility with the partner's home jurisdiction requirements. The firm's familiarity with Germanic commercial law traditions facilitates productive cross-border negotiation.
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• Employment contracts for foreign executives and expatriates in Napoli
  • Foreign executives transferred to Napoli by multinational employers, or hired directly by Italian companies, require employment contracts that comply with Italian labour law — one of the most protective employee frameworks in Europe. The firm drafts executive employment agreements, advises on mandatory collective bargaining provisions, severance protections, and the tax regime applicable to inbound workers, including the impatriati tax benefit which may reduce taxable income by up to seventy percent for qualifying individuals relocating to Campania.
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• Corporate restructuring and crisis management for businesses in Napoli
  • An enterprise headquartered in Napoli or operating in Napoli that faces financial distress may access the preventive composition (concordato preventivo), the negotiated settlement procedure (composizione negoziata), or other restructuring tools under the Italian Insolvency Code. The firm assists the company's management in selecting the most appropriate instrument, preparing the restructuring plan, and presenting it to creditors and the competent court. Early intervention is generally advisable: businesses experiencing persistent cash flow difficulties are encouraged to seek qualified legal and financial counsel at the earliest stage.
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• Italian commercial contracts for English-speaking businesses — Napoli
  • English-speaking businesses entering commercial relationships with Italian counterparts in Napoli require contracts that are enforceable under Italian law while reflecting international commercial standards. The firm drafts distribution agreements, supply contracts, service agreements, and licensing arrangements in bilingual format, ensuring that choice-of-law and dispute resolution clauses are strategically crafted. Where disputes arise, the firm advises on the comparative advantages of Italian court proceedings versus arbitration under ICC or UNCITRAL rules.
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FREQUENTLY ASKED QUESTIONS FROM INTERNATIONAL CLIENTS IN NAPOLI

• What is the simplest corporate structure for a foreign entrepreneur in Napoli?
  • For most foreign entrepreneurs, the S.r.l. (Società a Responsabilità Limitata) offers the optimal balance of limited liability, flexibility, and manageable administrative requirements. The simplified variant (S.r.l. semplificata) reduces initial costs but imposes capital limitations. The firm advises on the appropriate structure based on the client's business plan and tax position.
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• Do I need to be physically present in Napoli to incorporate an Italian company?
  • Physical presence at the notarial deed of incorporation is generally required but can be avoided through a special power of attorney granted to a representative. The firm can act as the client's representative before the notary, handle registration with the Companies' Register and Revenue Agency, and arrange for the ongoing corporate administration of the company.
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• What are the tax incentives for foreign workers relocating to Napoli?
  • The Italian impatriati regime offers significant tax reductions — up to seventy percent of employment or self-employment income may be exempt from taxation — for qualifying individuals who transfer their tax residence to Italy. Eligibility conditions include prior non-residence and commitment to remain in Italy for a minimum period. The firm advises on eligibility and on the principal considerations involved in structuring the relocation in light of the available regime.
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• How are commercial disputes resolved in Napoli?
  • Commercial disputes may be resolved through litigation before the Enterprise Section (Sezione Specializzata in Materia di Impresa) of the competent court, or through alternative dispute resolution including mediation — mandatory for certain commercial matters — and arbitration. The firm advises on the most appropriate forum based on the nature of the dispute, the amounts involved, and the parties' contractual arrangements.
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