Nuove esperienze europee in tema di costituzione “semplificata” e “a basso costo” di società con responsabilità limitata

The article takes in consideration recent developments in the field of minimum legal capital and a private company's costs of constitution, from a comparative point of view. In particular recent amendments to the Belgian SPRL-Starter (2014), the Spanish regime of "progressive constitution" (formación sucesiva) for SRL (2013) and the project for a new Commercial Code (2014), the Danish IVS (2013), the new constitution regime for Austrian GmbH (2013-14) and the EU project of a Directive regarding the one member company (SUP, 2014) are considered. In the final remarks, some comparative suggestions are considered for being applied to Italian srl as well, in particular as for the capital cap currently in force for simplified srl (srls).