Decisoon (unofficial translation)
As has already been said on other occasions, within the national legal system there is no rule which expressly regulates the transfer of a company’s registered office abroad and vice versa.
However, in compliance with the principle of reciprocity provided for in Article 16 of the Civil Code -according to which foreign companies are granted the same rights as Italian companies if their country of origin also grants such rights. country of origin also recognises such rights in favour of Italian companies – as well as the provisions of the provisions of article 25, paragraph 3 of Law no. 218 of 31 May 1995 – according to which “transfers of the registered office to another State and mergers of bodies with registered offices in different States States are effective only if they are carried out in compliance with the laws of the States concerned”.
From a civil law point of view, the transfer of the registered office in Italy of a foreign entity can take place in legal continuity, without generating legal continuity, without generating any extinction or liquidation, provided that this continuity is also recognised in the foreign country of origin, i.e. it is necessary that the transfer of the registered office
Source Agenzia Entrate
