The minimum investment was set for the subscription of 1.000 shares
corresponding to € 2.820,00
Normally, in LTD the amount to invest is indicated and later divided into shares, which can be split-up.
Sealence recently transformed into S.P.A. or Joint Stock Company and the rules are therefore slightly different.
In S.p.A. shares are bought, which by their nature cannot be split. So, you can buy from a minimum lot of 1.000 shares and then go up from 100 to 100. Since
the share price is € 2,82, which gives rise to investment cuts that are always multiples of € 282.00.
Yes, it is a benefit that Italian taxpayers residing abroad can also enjoy. Individuals can deduct from the gross tax an amount equal to 30% of the
the investment made, while companies are entitled to a 30% deduction from the taxable amount.
The “Decreto Rilancio” of May 2020 then introduced (as an alternative to the 30% personal income tax deduction) an additional incentive to invest in startups. For contributions of up to one hundred thousand euros, investors can benefit from an IRPEF deduction equal to 50% of the investment, maintaining
this investment for a minimum of three years.
However, it should be noted that the confirmation for tax relief is subject to the publication of the Implementing Decree, which is expected shortly. Therefore, in the meantime, the rate at 30% remains confirmed to date.
Yes: if you are a private investor, you must have an Italian tax code that can be issued by the Italian consulate or embassy in a foreign country. For information
and to receive the documents for the issue of the Italian tax code, write to sara.sabatini@sealence.it
In the case of a foreign company, the VAT number is sufficient
The “A” Shares are those assigned to the founding shareholders, have equity rights, voting rights, and pre-emption on distributable profits of 10%. They have
not been awarded for years. The “B” Shares, which can be subscribed for investments equal to or over €20.022 – corresponding to 7.100 shares – are like the “A” ones that provide for all property rights and the right to vote, without pre-emption on profits.
The “C” Shares, which can be subscribed for investments of less than € 20.022, have all the property rights but do not have the non-voting rights.
At the moment the company is not listed on the stock exchange, an exchange of shares, therefore, derives from a personal initiative between private citizens,
and the price is determined between those who sell and those who buy. In the case of listing on a regulated market, however, the shares can be freely
exchanged on the stock exchange.
The shares of the LTD have all been transformed into shares, so you have now become a shareholder of the SPA, so you benefit from greater transparency in
management than a simple LTD. If you buy more shares, they simply stack up and you will then see their number increase.
It was decided to proceed with a process inspired by world best practices. The industrial plan was drawn up by the company Thymos Consulting of Milan,
a company that collaborates with Borsa Italiana in the preparation of industrial plans of companies listed in the AIM segment.
This industrial plan was then sent to the company LDP Consulting of Milan specialized, among other things, in appraisals, which carried out an
independent assessment activity by Dr. Monica Di Oronzo, Chartered Accountant and Statutory Auditor, who examined:
- the current company situation, team, patents, state of technological and
project maturity - the market in which it operates and the expected growth dynamics,
- the industrial plan, comparing it independently with market research
and analysis regarding the nautical sector - the accounting results of the company both of an economic and
financial nature - the accounting results of the main competitors and their financial
multiples
The entire process involved over 6 months of work and the value that emerged from the appraisal was taken as the basis for calculating the issue price of the
new shares. The report of Dr. Monica di Oronzo was sworn and certified on 24/11/2020 at the Notary’s College of Milan, before the Notary Filippo Laurini
