Within the last 20 years, the case law of the European Court of Justice had a considerable effect on the »landscape« of European Company Law. The primary law principle of the freedom of establishment, national legislation as well as the harmonization of the latter influence the mobility of entrepreneurs within the EU. As a result, member states »compete« with their national regulatory frameworks for legal entities focusing on »Close Companies«. Specific (linguistic, social, cultural) particularities of the European region Tyrol-South Tyrol-Trentino make it seem obvious that a comparison of the respective national forms of Close Companies in Italy (Società a responsibilità limitata, Srl) and Austria (Gesellschaft mit beschränkter Haftung, GmbH) is necessary. This piece provides both, an scientific perspective but also a »Best Practice Guide« when it comes to the foundation of Italian and Austrian Close Companies.weiterlesen