Free Europe assessment

International trade and M&A

Coordinate financial, legal, tax and employment review so decision makers can see liabilities before and after completion.

Free Europe assessment

International trade and M&A

Basis and responsibility boundaries

Italian acquisition due diligence means reviewing a target's financial, tax, legal, employment, lease and material-contract position before transaction documents are signed. RX Consult brings together chartered accountants, practising lawyers, labour consultants, engineers and Chinese-speaking advisers to provide one-stop professional services for Chinese companies expanding into Europe across market entry and strategy, company formation and tax, organisation and HR, international trade and M&A, law and intellectual property, product compliance and market access, and visa and residence matters. After receiving readable initial records, RX Consult normally provides an initial assessment or document plan within 48 hours, together with the applicable process, participants and next delivery milestones.

Investors considering a company, shop or business-asset acquisition and requiring coordinated diligence and completion planning.

  • On a business transfer, employment relationships generally continue with the transferee.
  • Due diligence should cover at least financial, legal and employment workstreams.
  • TFR liabilities, lease transfer and undisclosed liabilities should be checked before completion.

Two practical starting routes

Neither route is automatically preferable; the choice follows the entity, evidence, objective and actual responsibilities.

Pre-acquisition responsibility review

Focuses on workforce continuity, multidisciplinary diligence and pre-completion liabilities.

Diligence elementVerified rule
Workforce continuityOn a business transfer, employment relationships generally continue with the transferee.
Review workstreamsDue diligence should cover at least financial, legal and employment workstreams.
Pre-completion liabilitiesTFR liabilities, lease transfer and undisclosed liabilities should be checked before completion.

Acquire an existing company or business

01

Start with Transaction structure and diligence questions, then review Financial, tax, legal and employment file coordination.

  • Transaction structure and diligence questions
  • Financial, tax, legal and employment file coordination

Set up a new company

02

Start with Employee continuity on a business transfer, TFR, leases and operational continuity, then connect Findings, decision conditions and completion actions.

  • Employee continuity on a business transfer, TFR, leases and operational continuity
  • Findings, decision conditions and completion actions

End-to-end scope and boundaries

What can be coordinated

  • Transaction structure and diligence questions
  • Financial, tax, legal and employment file coordination
  • Employee continuity on a business transfer, TFR, leases and operational continuity
  • Findings, decision conditions and completion actions

Delivery path

These are decision and delivery stages, not fixed weeks. Record quality, authorities and third parties affect the schedule.

01

Target screening

02

Intent and confidentiality

03

Financial, legal and employment diligence

04

Negotiation and transaction documents

05

Completion and transfer

06

Post-completion integration

First-review documents

  • Target, transaction structure, term sheet and confidentiality arrangements
  • Financial statements, tax filings, accounts and debt records
  • Employees, employment contracts, TFR and payroll-liability register
  • Leases, material contracts, disputes, guarantees and undisclosed commitments

Frequently asked questions

Is buying an existing business better than setting up a new company?

An acquisition may preserve operations, licences and customers but also transfers historic exposure. A new entity starts cleaner but must rebuild licences, contracts and operations.

What does acquisition due diligence cover?

At minimum it covers financial, tax, legal, employment, lease, material-contract, licence and dispute matters, turning findings into transaction conditions.

Do employees transfer with the business?

In an Italian business transfer, employment generally continues with the transferee and existing rights remain. Workforce, TFR and arrears are therefore core diligence items.

Which hidden issues commonly affect a shop transfer?

Common issues include non-transferable leases, use restrictions, off-book debt, unpaid taxes or contributions, unclear equipment title and undisclosed employee exposure.

How should completion funds be arranged?

Transaction documents should define payment conditions, conditions precedent, escrow or instalments, tax allocation and default remedies, subject to lawyer review.

What role does RX Consult have in negotiation?

We coordinate information, specialists, issue lists and completion actions. Valuation, legal opinions, signing and custody of funds remain with competent parties.

BUSINESS COUNTRIES

One service, five operating contexts

Start with the shared EU framework, then compare the entity, tax, employment and execution differences that matter locally.
Florence skyline in Italy

ItalyInternational trade and M&A

Applying International trade and M&A in Italy means translating the shared EU framework into local entity, tax, employment and execution responsibilities. This brief focuses on the facts and milestones management needs to confirm.

Entry decisions

  • Acquire an existing company or businessStart with Transaction structure and diligence questions, then review Financial, tax, legal and employment file coordination.
  • Set up a new companyStart with Employee continuity on a business transfer, TFR, leases and operational continuity, then connect Findings, decision conditions and completion actions.

Key facts

  • The standard IRES rate is 24%The effective burden still depends on taxable profit, deductions and company structure.
  • The ordinary IRAP rate is 3.9%Regional and sector variations can apply and must be checked for the entity.

Execution rhythm

  1. 01Target screening
  2. 02Intent and confidentiality
  3. 03Financial, legal and employment diligence

Delivery records and working formats

Official reference sources

Start with the facts

Share the company, target market and current stage so we can identify the records and professional roles to review.

Free Europe assessment