Recently enacted company and tax law reform will shortly be affecting societa a responsabilita limitata (SRL), the form of corporate entity most commonly used to implement leveraged acquisitions in Italy.
Italian company law now allows investors to capitalise an SRL by contributing to it any asset that can be economically valued. Examples of possible non-cash capital contributions that could be made include the goodwill of a going concern, know-how, non-competition covenants, patents or trademarks.
