Italy (IT)

Jurisdiction Overview

479 *LO Update: Is the update of legal ownership information mandatory for all partners? Yes
 Data Date: 2017


"Any change in the notarised partnership deed (including change on partners) has to be authenticated by a notary as well and submitted to the Business Register by the notary within 30 days of the change (s.‚ÄČ2300 Civil Code). Further, partnerships are required to file an annual tax return which has to include identification of all partners in the partnership" (GF 2017: 46).


GF 2011: 31, GF 2013: 33
GF 2017: 46