{"id":7430,"date":"2025-09-10T18:27:23","date_gmt":"2025-09-10T16:27:23","guid":{"rendered":"https:\/\/taxing.it\/?p=7430"},"modified":"2026-02-25T02:05:06","modified_gmt":"2026-02-25T01:05:06","slug":"04-directors-and-management","status":"publish","type":"post","link":"https:\/\/taxing.it\/it\/04-directors-and-management\/","title":{"rendered":"Directors and Management"},"content":{"rendered":"
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4.1 Appointment and Eligibility<\/h2>

Directors are appointed by shareholders and must meet basic eligibility criteria:<\/p>

  • Be at least 18 years old<\/li>
  • Hold a valid Italian tax code (codice fiscale)<\/li>
  • Not be disqualified or bankrupt<\/li><\/ul>

    Additional requirements apply to directors of companies regulated such as certain financial sector entities. Foreign nationals may serve as directors, subject to reciprocity rules. Residency is not required, but practical considerations (e.g., signing authority, tax status) may apply.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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    4.2 Board Structures<\/h2><\/div>

    Italian companies may adopt different governance models:<\/p>

    • Traditional Model<\/strong> \u2013 Board of Directors (CdA) and Board of Statutory Auditors (Collegio Sindacale)<\/li>
    • Dualistic Model<\/strong> \u2013 Management Board and Supervisory Board<\/li>
    • Monistic Model<\/strong> \u2013 Single board with internal audit committee<\/li><\/ul>

      The traditional model is most common for S.r.l. and S.p.A. companies. S.r.l.s may also opt for sole director governance.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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      \u00a0<\/div>

      4.3 Duties and Liabilities<\/h2><\/div>

      Directors owe fiduciary duties to the company, including:<\/p>

      • Duty of care and diligence<\/li>
      • Duty of loyalty and avoidance of conflicts<\/li>
      • Duty to preserve capital and monitor solvency<\/li><\/ul>

        Liability arises for breaches of duty, mismanagement, or failure to act. Directors may be held personally liable for damages to the company, shareholders, or creditors.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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        \u00a0<\/div>

        4.4 Management Powers and Delegation<\/h2><\/div>

        The Board of Directors may delegate powers to individual directors (known as amministratori delegati, often translated as managing directors) or executive committees, subject to limits in the bylaws. Key decisions (e.g., mergers, capital increases) require shareholder approval. Day-to-day operations may be delegated, but ultimate responsibility remains with the board.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

        4.1 Appointment and Eligibility Directors are appointed by shareholders and must meet basic eligibility criteria: Be at least 18 years old Hold a valid Italian tax code (codice fiscale) Not be disqualified or bankrupt Additional requirements apply to directors of companies regulated such as certain financial sector entities. Foreign nationals may serve as directors, subject […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7,110,713,730],"tags":[710],"class_list":["post-7430","post","type-post","status-publish","format-standard","hentry","category-technical-resource","category-tax-guide","category-doing-business-in-italy","category-business-tax-guide","tag-doing-business-in-italy"],"yoast_head":"\nDirectors and Management | Taxing.It<\/title>\n<meta name=\"description\" content=\"4.1 Appointment and EligibilityDirectors are appointed by shareholders and must meet basic eligibility criteria:Be at least 18 years oldHold a valid\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxing.it\/it\/04-directors-and-management\/\" \/>\n<meta property=\"og:locale\" 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