Costituzione/Apertura di società a Malta online

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Crea la tua società a Malta online.

Private Limited Company (Ltd)

Public Limited Company (Plc)

Limited Liability Partnership (LLP)

Unlimited Company

  • Costituzione della società a norma di legge.
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Società a Malta


Paragonabile alla S.r.l. italiana, la Private Limited Company o Ltd è tra le tipologia societarie più diffuse dell’isola, in particolare tra i piccoli e medi imprenditori. Per costituire una Ltd a Malta è sufficiente la nomina di un amministratore (anche non residente a Malta). I soci possono essere sia persone fisiche che società. La Public Limited Company o Plc, invece, costituisce l’equivalente della S.p.A. italiana e viene preferita dalle aziende di più grandi dimensioni. Per la sua costituzione è richiesto un capitale minimo di 50.000 Euro, mentre riguardo all’amministrazione, anche in questo caso, è sufficiente la nomina di un solo amministratore (anche non residente a Malta). Soci di una Plc possono essere sia persone fisiche che giuridiche. La Limited Liability Partnership o LLP è un particolare tipo di società che non trova dei corrispondenti in Italia e la cui costituzione avviene attraverso la redazione di un documento in forma privata. Per l’apertura di una LLP a Malta sono, inoltre, richiesti almeno 2 soci. A differenza delle due precedenti tipologie societarie, la Limited Liability Partnership prevede una tassazione per trasparenza, ovvero una tassazione direttamente sui soci e non sulla società. Se, dunque, i soci della LLP non sono fiscalmente residenti a Malta, subiranno una tassazione del reddito in base alle normative fiscali del loro paese di residenza, senza dover versare alcuna imposta al fisco maltese. Infine, la Unlimited Company è un tipo di società per la quale ciascun socio risponde senza alcun limite con il proprio patrimonio personale. Anche la Unlimited Company è soggetta al regime di tassazione per trasparenza.

Procedura telematica di costituizione senza notaio

Rispetto all’Italia o ad altre giurisdizioni, i tempi di apertura di una società a Malta sono notevolmente ridotti e si aggirano tra le 24 e le 48 ore. Per l’apertura di una società a Malta è richiesto un capitale sociale minimo? Per quanto riguarda le forme societarie Ltd e LLP non è richiesto un capitale minimo, pertanto il capitale iniziale può ammontare anche a 1 Euro. Diversamente, per le Lpc è richiesto un capitale minimo di 50.000 euro. Bisogna recarsi a Malta per procedere con la costituzione societaria? Assolutamente no. Tutte le procedure di apertura della società, compresa la richiesta di partita IVA e conto corrente possono essere seguite dall’Italia, con il nostro supporto. Inoltre non è richiesta la presenza di un notaio, né in Italia, né a Malta. È richiesta la residenza a Malta per aprire un’azienda? No, amministratori e soci possono essere anche soggetti non residenti a Malta.

I soci di una società maltese possono proteggere la loro identità? Certamente. Per farlo ci sono 2 possibilità: istituire un trust oppure nominare un socio fiduciario. Per trust si intende l’operazione mediante la quale un cliente trasferisce in via definitiva la proprietà delle sue azioni a un trustee, il quale viene incaricato di gestirle e amministrarle secondo gli interessi di un beneficiario o anche più di uno. Quando il beneficiario coincide con il cliente disponente si parla di trust autodichiarato. Scegliere l’intestazione fiduciaria, invece, significa restare giuridicamente proprietari delle proprie azioni, nominando un socio fiduciario o una società fiduciaria come intestataria per conto del cliente stesso. L’incarico potrà essere revocato in qualunque momento. È possibile proteggere l’identità di un amministratore? Sì, è possibile attraverso la nomina di un amministratore fiduciario, che può essere individuato dal nostro studio. Il cliente può scegliere di revocare in qualsiasi momento l’incarico. E’ necessaria la nomina di un sindaco unico o un collegio sindacale? Secondo la legge di Malta non è prevista nessuna di queste due figure, mentre è obbligatorio, al raggiungimento di determinate soglie, nominare un revisore dei conti. Quali documenti sono necessari per costituire una società a Malta? Sia i soci che gli amministratori dovranno fornire: copia di un documento di identità in corso di validità; certificato di residenza o un altro documento in grado di dimostrare l’indirizzo di residenza (utenza telefonica, estratto conto corrente, etc). Il cliente dovrà inoltre fornire alcune informazioni tra cui: i dati anagrafici, quali nome, cognome, data e luogo di nascita e indirizzo di residenza; la denominazione della società; una breve descrizione di quella che sarà l’attività svolta; il capitale iniziale; il numero di azioni e la ripartizione tra i soci. Si può aprire un conto corrente fuori da Malta? Sì, in base alle singole esigenze del cliente, è possibile aprire un conto corrente anche al di fuori di Malta. Che cos’è l’annual return di una società maltese? Per annual return si intende un elenco aggiornato dei soci che annualmente gli amministratori devono depositare presso il registro delle imprese maltese. Qualora ci fosse una cessione di azioni, un socio può richiedere di depositare un annual return aggiornato, anche prima della scadenza per il deposito obbligatorio. L’annual return non deve essere confuso con il bilancio annuale. Cosa succede in caso di mancato deposito dell’annual return o del bilancio? Il reiterato mancato deposito può comportare la cancellazione della società dal registro delle imprese di Malta. Per revocare la cancellazione è necessario adempiere anche tadrivamente all’obbligo di deposito del di bilancio e dell’annual return, dopodiché attivare il procedimento di restoration con il quale vengono riassegnate ai soci le azioni. Si può trasferire la proprietà di un immobile situato in Italia a una società maltese? Sì, è possibile conferire immobili situati in Italia in una società maltese. La valutazione dell’immobile non richiede l’intervento di un perito esperto, ma può essere effettuata dall’amministratore della società. Il trasferimento dovrà essere registrato da un notaio presso i registri immobiliari italiani. È possibile aprire una sede secondaria di una società maltese in Italia? Sì, l’apertura di una sede secondaria in Italia è consentita. Per farlo occorre munirsi di una delibera con apostille a Malta per l’apertura della sede secondaria e depositarla presso un notaio italiano, insieme all’atto costitutivo e allo statuto della società. Si dovrà poi nominare un rappresentante della sede secondaria regolarmente registrato presso il registro delle imprese italiano. Il bilancio annuale verrà redatto sulla base delle leggi fiscali di Malta, ma dovrà comunque essere presentato anch’esso al registro delle imprese italiano. Lo studio è in grado di assistere la propria clientela in tutte le fasi di apertura della tua sede secondaria. Può una società maltese operare soltanto in Italia? Sì, è possibile. La società costituita a Malta sarà soggetta alla legislazione maltese, mentre fiscalmente sarà assoggettata alla legge italiana. Gli amministratori e i soci di una società a Malta hanno l’obbligo di versare dei contributi previdenziali. No, se non sono residenti a Malta, non è previsto alcun obbligo previdenziale. Come avviene la vendita di azioni di una società maltese? La vendita avviene in modo semplice attraverso la sottoscrizione di uno stock transfer form, che viene depositato presso il registro delle imprese maltese, senza intervento del notaio. Doppie imposizioni: esiste una convenzione bilaterale tra Italia e Malta? Sì, entrata in vigore il 30 dicembre 1990, la Convenzione tra il Governo Italiano e Malta previene l’evasione fiscale, evitando le doppie imposizioni. Una società aperta a Malta viene sempre tassata secondo la fiscalità maltese? L’imposta sul reddito viene stabilita in base alla residenza fiscale della società. Normalmente una società ha residenza laddove si svolgono tutte le sue principali attività e dove è presente la direzione. Se, dunque, una società di proprietà di soci italiani ha sede legale a Malta, ma dal punto di vista amministrativo è gestita in Italia, questa verrà considerata fiscalmente residente in Italia e dovrà pagare l’IRES sui redditi prodotti in Italia e all’estero. Se, invece, la società è amministrata a Malta allora la tassazione verrà calcolata sulla base del regime fiscale di Malta e in Italia verrebbero pagate soltanto le imposte sui redditi prodotti nel Bel Paese. IVA: dove viene pagata? Se l’azienda maltese ha sede fiscale in Italia, pagherà l’IVA come tutte le altre società italiane; se, invece, la società è fiscalmente residente a Malta dovrà richiedere una partita IVA al fisco maltese e versare le imposte richieste al governo dell’isola. Il fisco italiano potrebbe contestare la costituzione di una società a Malta? No. Se la società svolge le proprie attività nel pieno rispetto delle normative di legge, il fisco non può che riconoscere la regolarità della società stessa. È previsto un obbligo di assunzione dipendenti? No, l’assunzione è a totale discrezione della società.

Contabilità e tassazione a Malta Il bilancio: adempimenti e requisiti. Le società cipriote devono mantenere i libri contabili e presentare le dichiarazioni fiscali previste dal International Financial Reporting Standards (IFRS). Le società che possiedono determinati requisiti dimensionali devono nominare un revisore contabile per la revisione dei bilanci. Queste ultime dovranno essere rilasciate in lingua greca o sottoposte a traduzione certificata. La scadenza prevista per il deposito delle dichiarazioni di bilancio e dell’Annual Return, coincide con la fine dell’anno successivo a quello di riferimento. Le imposte sul reddito delle società (Corporate Income Tax – CIT) Ogni anno le società devono depositare presso l’agenzia delle entrate maltese la dichiarazione dei redditi (c.d. Tax Return) Attualmente la corporation tax ha un’aliquota del 12,5% sugli utili. Inoltre, sono previste numerose esenzioni per determinate tipologie di redditi. Le società devono richiedere l’attribuzione di un numero di partita IVA (VAT) se il fatturato annuo supera l’importo complessivo di € 15.600. L’aliquota standard è del 19%, anche se sono previste aliquote ridotte del 9%, 5% o perfino 0% su determinati prodotti e servizi. Imposte sulle persone fisiche Un soggetto è considerato fiscalmente residente a Malta se trascorre nel territorio maltese almeno 183 giorni nel corso dell’anno. I soggetti fiscalmente residenti a Malta sono assoggettati alle imposte cipriote per i redditi prodotti ovunque nel mondo (worldwide income principle). Le aliquote fiscali variano dallo 0% al 35% in base agli scaglioni di reddito. Sono inoltre previste diverse deduzioni e benefici fiscali. Le imposte sulle successioni Nei casi in cui i beni immobili oggetto di una successione mortis causa siano soggetti unicamente alla legge maltese, non sarebbe dovuta alcuna imposta di successione in quanto questa è stata abolita nel 2001. La tassazione delle plusvalenze La tassazione delle plusvalenze è del 20%. Anche in tal caso sono previste diverse esenzioni.


Costituzione/Apertura/Gestione di società a Malta online

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PERSONALIZED RECOMMENDATION FEATURES The Services may recommend Content to you based on your downloads, purchases and other activities. You may opt out from receiving such personalized recommendations for some Services in your account settings. Some recommendation features may require your permission before they are turned on. If you turn on these features, you will be asked to give Send to me s.r.l. permission to collect and store certain data, including but not limited to data about your device activity, location, and usage. Please carefully read the information presented when you turn on these features. F. ADDITIONAL STORE TERMS SEASON PASS AND MULTI-PASS A Pass allows you to purchase and receive television Content as it becomes available. A Season Pass applies to television Content that has a limited number of episodes per season; a Multi-Pass applies to television Content that is available on an ongoing basis. The full price of a Season Pass or Multi-Pass is charged at the time of the Transaction. Season Pass or Multi-Pass Content is available for download up to 90 days after the last episode becomes available. If automatic renewal is selected when you obtain a Multi-Pass, you will be charged the full price of each subsequent Multi-Pass cycle. You can turn off automatic renewal at least 24 hours prior to the beginning of the next Multi-Pass cycle in your account settings. If a Content provider delivers to Send to me s.r.l. fewer TV episodes than planned when you purchased a Season Pass, we will credit to your Send to me s.r.l. ID the retail value of the corresponding number of episodes that were not provided to Send to me s.r.l.. G. ADDITIONAL TERMS (EXCLUDING SEND TO ME S.R.L. ARCADE APPS) LICENSE OF APP STORE CONTENT App licenses are provided to you by Send to me s.r.l. or a third party developer (“App Provider”). If you are a customer of Send to me s.r.l. , the merchant of record is Send to me s.r.l. , which means that you acquire the App license from Send to me s.r.l. , but the App is licensed by the App Provider. An App licensed by Send to me s.r.l. is an “Send to me s.r.l. App;” an App licensed by an App Provider is a “Third Party App.” Send to me s.r.l. acts as an agent for App Providers in providing the App Store and is not a party to the sales contract or user agreement between you and the App Provider. Any App that you acquire is governed by the Licensed Application End User License Agreement (“Standard EULA”) set forth below, unless Send to me s.r.l. or the App Provider provides an overriding custom license agreement (“Custom EULA”). The App Provider of any Third Party App is solely responsible for its content, warranties, and claims that you may have related to the Third Party App. You acknowledge and agree that Send to me s.r.l. is a third-party beneficiary of the Standard EULA or Custom EULA applicable to each Third Party App and may therefore enforce such agreement. Certain Apps, such as stickers and iMessage apps, may not appear on the device springboard but can be accessed and used in the Messages app drawer. IN-APP PURCHASES Apps may offer content, services or functionality for use within such Apps (“In-App Purchases”). In-App Purchases that are consumed during the use of the App (for example, virtual gems) cannot be transferred among devices and can be downloaded only once. You must authenticate your account before making In-App Purchases – separate from any authentication to obtain other Content – by entering your password or using Touch ID or Face ID. You will be able to make additional In-App APP MAINTENANCE AND SUPPORT Send to me s.r.l. is responsible for providing maintenance and support for Send to me s.r.l. Apps only, or as required under applicable law. App Providers are responsible for providing maintenance and support for Third Party Apps. APP BUNDLES Some Apps may be sold together as a bundle (“App Bundle”). The price displayed with an App Bundle is the price you will be charged upon purchasing the App Bundle. The App Bundle price may be reduced to account for Apps you have already purchased or acquired, but may include a minimum charge to complete the App Bundle. LICENSED APPLICATION END USER LICENSE AGREEMENT Apps made available are licensed, not sold, to you. Your license to each App is subject to your prior acceptance of either this Licensed Application End User License Agreement (“Standard EULA”), or a custom end user license agreement between you and the Application Provider (“Custom EULA”), if one is provided. Your license to any Send to me s.r.l. App under this Standard EULA or Custom EULA is granted by Send to me s.r.l., and your license to any Third Party App under this Standard EULA or Custom EULA is granted by the Application Provider of that Third Party App. Any App that is subject to this Standard EULA is referred to herein as the “Licensed Application.” The Application Provider or Send to me s.r.l. as applicable (“Licensor”) reserves all rights in and to the Licensed Application not expressly granted to you under this Standard EULA. a. Scope of License: Licensor grants to you a nontransferable license to use the Licensed Application on any Send to me s.r.l.-branded products that you own or control and as permitted by the Usage Rules. The terms of this Standard EULA will govern any content, materials, or services accessible from or purchased within the Licensed Application as well as upgrades provided by Licensor that replace or supplement the original Licensed Application, unless such upgrade is accompanied by a Custom EULA. Except as provided in the Usage Rules, you may not distribute or make the Licensed Application available over a network where it could be used by multiple devices at the same time. You may not transfer, redistribute or sublicense the Licensed Application and, if you sell your Send to me s.r.l. Device to a third party, you must remove the Licensed Application from the Send to me s.r.l. Device before doing so. You may not copy (except as permitted by this license and the Usage Rules), reverse-engineer, disassemble, attempt to derive the source code of, modify, or create derivative works of the Licensed Application, any updates, or any part thereof (except as and only to the extent that any foregoing restriction is prohibited by applicable law or to the extent as may be permitted by the licensing terms governing use of any open-sourced components included with the Licensed Application). b. Consent to Use of Data: You agree that Licensor may collect and use technical data and related information—including but not limited to technical information about your device, system and application software, and peripherals—that is gathered periodically to facilitate the provision of software updates, product support, and other services to you (if any) related to the Licensed Application. Licensor may use this information, as long as it is in a form that does not personally identify you, to improve its products or to provide services or technologies to you. c. Termination. This Standard EULA is effective until terminated by you or Licensor. Your rights under this Standard EULA will terminate automatically if you fail to comply with any of its terms. d. External Services. The Licensed Application may enable access to Licensor’s and/or third-party services and websites (collectively and individually, "External Services"). You agree to use the External Services at your sole risk. Licensor is not responsible for examining or evaluating the content or accuracy of any third-party External Services, and shall not be liable for any such third-party External Services. Data displayed by any Licensed Application or External Service, including but not limited to financial, medical and location information, is for general informational purposes only and is not guaranteed by Licensor or its agents. You will not use the External Services in any manner that is inconsistent with the terms of this Standard EULA or that infringes the intellectual property rights of Licensor or any third party. You agree not to use the External Services to harass, abuse, stalk, threaten or defame any person or entity, and that Licensor is not responsible for any such use. External Services may not be available in all languages or in your Home Country, and may not be appropriate or available for use in any particular location. To the extent you choose to use such External Services, you are solely responsible for compliance with any applicable laws. Licensor reserves the right to change, suspend, remove, disable or impose access restrictions or limits on any External Services at any time without notice or liability to you. e. NO WARRANTY: YOU EXPRESSLY ACKNOWLEDGE AND AGREE THAT USE OF THE LICENSED APPLICATION IS AT YOUR SOLE RISK. TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, THE LICENSED APPLICATION AND ANY SERVICES PERFORMED OR PROVIDED BY THE LICENSED APPLICATION ARE PROVIDED "AS IS" AND “AS AVAILABLE,” WITH ALL FAULTS AND WITHOUT WARRANTY OF ANY KIND, AND LICENSOR HEREBY DISCLAIMS ALL WARRANTIES AND CONDITIONS WITH RESPECT TO THE LICENSED APPLICATION AND ANY SERVICES, EITHER EXPRESS, IMPLIED, OR STATUTORY, INCLUDING, BUT NOT LIMITED TO, THE IMPLIED WARRANTIES AND/OR CONDITIONS OF MERCHANTABILITY, OF SATISFACTORY QUALITY, OF FITNESS FOR A PARTICULAR PURPOSE, OF ACCURACY, OF QUIET ENJOYMENT, AND OF NONINFRINGEMENT OF THIRD-PARTY RIGHTS. NO ORAL OR WRITTEN INFORMATION OR ADVICE GIVEN BY LICENSOR OR ITS AUTHORIZED REPRESENTATIVE SHALL CREATE A WARRANTY. SHOULD THE LICENSED APPLICATION OR SERVICES PROVE DEFECTIVE, YOU ASSUME THE ENTIRE COST OF ALL NECESSARY SERVICING, REPAIR, OR CORRECTION. SOME JURISDICTIONS DO NOT ALLOW THE EXCLUSION OF IMPLIED WARRANTIES OR LIMITATIONS ON APPLICABLE STATUTORY RIGHTS OF A CONSUMER, SO THE ABOVE EXCLUSION AND LIMITATIONS MAY NOT APPLY TO YOU. f. Limitation of Liability. TO THE EXTENT NOT PROHIBITED BY LAW, IN NO EVENT SHALL LICENSOR BE LIABLE FOR PERSONAL INJURY OR ANY INCIDENTAL, SPECIAL, INDIRECT, OR CONSEQUENTIAL DAMAGES WHATSOEVER, INCLUDING, WITHOUT LIMITATION, DAMAGES FOR LOSS OF PROFITS, LOSS OF DATA, BUSINESS INTERRUPTION, OR ANY OTHER COMMERCIAL DAMAGES OR LOSSES, ARISING OUT OF OR RELATED TO YOUR USE OF OR INABILITY TO USE THE LICENSED APPLICATION, HOWEVER CAUSED, REGARDLESS OF THE THEORY OF LIABILITY (CONTRACT, TORT, OR OTHERWISE) AND EVEN IF LICENSOR HAS BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES. SOME JURISDICTIONS DO NOT ALLOW THE LIMITATION OF LIABILITY FOR PERSONAL INJURY, OR OF INCIDENTAL OR CONSEQUENTIAL DAMAGES, SO THIS LIMITATION MAY NOT APPLY TO YOU. In no event shall Licensor’s total liability to you for all damages (other than as may be required by applicable law in cases involving personal injury) exceed the amount of 1 dollar ($1.00). The foregoing limitations will apply even if the above stated remedy fails of its essential purpose. g. You may not use or otherwise export or re-export the Licensed Application except as authorized by United States law and the laws of the jurisdiction in which the Licensed Application was obtained. In particular, but without limitation, the Licensed Application may not be exported or re-exported (a) into any U.S.-embargoed countries or (b) to anyone on the U.S. Treasury Department's Specially Designated Nationals List or the U.S. Department of Commerce Denied Persons List or Entity List. By using the Licensed Application, you represent and warrant that you are not located in any such country or on any such list. You also agree that you will not use these products for any purposes prohibited by United States and Italian law, including, without limitation, the development, design, manufacture, or production of nuclear, missile, or chemical or biological weapons. h. The Licensed Application and related documentation are "Commercial Items consisting of "Commercial Computer Software" and "Commercial Computer Software Documentation” as applicable. The Commercial Computer Software and Commercial Computer Software Documentation are being licensed to U.S. Government end users (a) only as Commercial Items and (b) with only those rights as are granted to all other end users pursuant to the terms and conditions herein. Unpublished-rights reserved under the copyright laws of the United States and Italy. i. Except to the extent expressly provided in the following paragraph, this Agreement and the relationship between you and Send to me s.r.l. shall be governed by the laws of Italy, excluding its conflicts of law provisions. You and Send to me s.r.l. agree to submit to the personal and exclusive jurisdiction of the courts located in Milan, Italy to resolve any dispute or claim arising from this Agreement. If (a) you are not a italian citizen; (b) you do not reside in Italy; (c) you are not accessing the Service from the Italy; and (d) you are a citizen of one of the countries identified below, you hereby agree that any dispute or claim arising from this Agreement shall be governed by the applicable law set forth below, without regard to any conflict of law provisions, and you hereby irrevocably submit to the non-exclusive jurisdiction of the courts located in the state, province or country identified below whose law governs: If you are a citizen of any European Union country or Switzerland, Norway or Iceland, the governing law and forum shall be the laws and courts of your usual place of residence. Specifically excluded from application to this Agreement is that law known as the United Nations Convention on the International Sale of Goods. H. ADDITIONAL TERMS FOR CERTAIN CONTENT ACQUIRED FROM THIRD PARTIES Some Content available in certain Services are acquired by You from the third-party provider of such Content (as displayed on the product page and/or during the acquisition process for the relevant Content), not Send to me s.r.l.. For example, Send to me s.r.l. Books Content is acquired from book publishers, not Send to me s.r.l.. In such case, Send to me s.r.l. acts as an agent for the Content provider in providing the Content to you, and therefore Send to me s.r.l. is not a party to the Transaction between you and the Content provider. However, if you are a customer of Send to me s.r.l. , Send to me s.r.l. is the merchant of record for the Content you acquire from certain Services (e.g., Send to me s.r.l. Books), but such Content is licensed by the Content provider. The Content provider reserves the right to enforce the terms of use relating to such Content. The Content provider is solely responsible for such Content, any warranties to the extent that such warranties have not been disclaimed, and any claims that you or any other party may have relating to such Content. I. ADDITIONAL SEND TO ME S.R.L. MUSIC TERMS Music Library is an Send to me s.r.l. Music feature that allows you to access your matched or uploaded songs, playlists and music videos acquired from Send to me s.r.l. Music, the Store or another source (“Music Library Content”) on your Send to me s.r.l. Music-enabled devices. Music Library is turned on automatically when you set up your Send to me s.r.l. Music membership. Music Library collects information about your Music Library Content. This information is associated with your Send to me s.r.l. ID, and compared to Music Library Content currently available on Send to me s.r.l. Music. Music Library Content that is not matched is uploaded to Send to me s.r.l.’s Music Library servers (in a format determined by Send to me s.r.l.). You can upload up to 100,000 songs. Songs acquired from the Store or Send to me s.r.l. Music do not count against this limit. Songs that do not meet certain criteria (for example, excessively large files) or that are not authorized for your device are not eligible for Music Library. When you use Music Library, Send to me s.r.l. logs information such as the tracks you play, stop or skip, the devices you use, and the time and duration of playback. You agree to use Music Library only for lawfully acquired content. Music Library is provided on an “AS IS” basis and could contain errors or inaccuracies. You should back up your data and information prior to using Music Library. If you are not an Send to me s.r.l. Music member, you may purchase a subscription, which is subject to the terms set forth in this section. When your Send to me s.r.l. Music membership ends, you will lose access to to your Music Library, including Music Library Content that is uploaded to Music Library servers. J. ADDITIONAL SEND TO ME S.R.L. FITNESS TERMS Send to me s.r.l. Fitness is for entertainment and/or informational purposes only and is not intended to provide any medical advice. You should always seek the advice of an appropriately qualified healthcare professional regarding (a) the safety and advisability of any given activity, or (b) any specific medical condition or symptoms. K. CARRIER MEMBERSHIP Where available, you may be offered to purchase a Service membership from your wireless carrier (a “Carrier Membership”). If you purchase a Carrier Membership, your carrier is the merchant of record, which means that you acquire the Service license from your carrier, which will bill you for the cost of your Service membership, but the Service is provided by Send to me s.r.l.. Your purchase relationship with the carrier is governed by the carrier’s terms and conditions, not this Agreement, and any billing disputes related to a Carrier Membership must be directed to your carrier, not Send to me s.r.l.. By using a Service through a Carrier Membership, you agree that your carrier may exchange your carrier account information, telephone number and subscription information with Send to me s.r.l., and that Send to me s.r.l. may use this information to determine the status of your Carrier Membership. L. MISCELLANEOUS TERMS APPLICABLE TO ALL SERVICES DEFINITION OF SEND TO ME S.R.L. Depending on your Home Country, “Send to me s.r.l.” means: Send to me s.r.l., located at Milan, Italy, Europe, for users worldwide, in the United States, including Puerto Rico; CONTRACT CHANGES Send to me s.r.l. reserves the right at any time to modify this Agreement and to add new or additional terms or conditions on your use of the Services. Such modifications and additional terms and conditions will be effective immediately and incorporated into this Agreement. Your continued use of the Services will be deemed acceptance thereof. THIRD-PARTY MATERIALS Send to me s.r.l. is not responsible or liable for third party materials included within or linked from the Content or the Services. INTELLECTUAL PROPERTY You agree that the Services, including but not limited to Content, graphics, user interface, audio clips, video clips, editorial content, and the scripts and software used to implement the Services, contain proprietary information and material that is owned by Send to me s.r.l. and/or its licensors, and is protected by applicable intellectual property and other laws, including but not limited to copyright. You agree that you will not use such proprietary information or materials in any way whatsoever except for use of the Services for personal, noncommercial uses in compliance with this Agreement. No portion of the Services may be reproduced in any form or by any means, except as expressly permitted by this Agreement. You agree not to modify, rent, loan, sell, or distribute the Services or Content in any manner, and you shall not exploit the Services in any manner not expressly authorized. The Send to me s.r.l. name, the Send to me s.r.l. logo, Store, App Store, Send to me s.r.l. Books, Send to me s.r.l. Music, Send to me s.r.l. TV, Send to me s.r.l. TV, Send to me s.r.l. Arcade, Send to me s.r.l. News, Send to me s.r.l. News, Send to me s.r.l. Podcasts, and other Send to me s.r.l. trademarks, service marks, graphics, and logos used in connection with the Services are trademarks or registered trademarks of Send to me s.r.l. in the U.S., in Italy, and other countries throughout the world. You are granted no right or license with respect to any of the aforesaid trademarks. COPYRIGHT Unless otherwise noted, Services and Content provided by Send to me s.r.l. are © Send to me s.r.l. and its subsidiaries. If you believe that any Content available through the Services infringe a copyright claimed by you, please contact Send to me s.r.l. at the following locations: email: phone: + 39 340 7216806 TERMINATION AND SUSPENSION OF SERVICES If you fail, or Send to me s.r.l. suspects that you have failed, to comply with any of the provisions of this Agreement, Send to me s.r.l. may, without notice to you: (i) terminate this Agreement and/or your Send to me s.r.l. ID, and you will remain liable for all amounts due under your Send to me s.r.l. ID up to and including the date of termination; and/or (ii) terminate your license to the software; and/or (iii) preclude your access to the Services. Send to me s.r.l. further reserves the right to modify, suspend, or discontinue the Services (or any part or Content thereof) at any time with or without notice to you, and Send to me s.r.l. will not be liable to you or to any third party should it exercise such rights. DISCLAIMER OF WARRANTIES; LIABILITY LIMITATION SEND TO ME S.R.L. DOES NOT GUARANTEE, REPRESENT, OR WARRANT THAT YOUR USE OF THE SERVICES WILL BE UNINTERRUPTED OR ERROR-FREE, AND YOU AGREE THAT FROM TIME TO TIME SEND TO ME S.R.L. MAY REMOVE THE SERVICES FOR INDEFINITE PERIODS OF TIME, CANCEL THE SERVICES AT ANY TIME, OR OTHERWISE LIMIT OR DISABLE YOUR ACCESS TO THE SERVICES WITHOUT NOTICE TO YOU. YOU EXPRESSLY AGREE THAT YOUR USE OF, OR INABILITY TO USE, OR ACTIVITY IN CONNECTION WITH THE SERVICES IS AT YOUR SOLE RISK. THE SERVICES AND ALL CONTENT DELIVERED TO YOU THROUGH THE SERVICES ARE (EXCEPT AS EXPRESSLY STATED BY SEND TO ME S.R.L.) PROVIDED "AS IS" AND "AS AVAILABLE" FOR YOUR USE, WITHOUT WARRANTIES OF ANY KIND, EITHER EXPRESS OR IMPLIED, INCLUDING ALL IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, TITLE, AND NONINFRINGEMENT. BECAUSE SOME JURISDICTIONS DO NOT ALLOW THE EXCLUSION OF IMPLIED WARRANTIES, THE ABOVE EXCLUSION OF IMPLIED WARRANTIES MAY NOT APPLY TO YOU. IN NO CASE SHALL SEND TO ME S.R.L., ITS DIRECTORS, OFFICERS, EMPLOYEES, AFFILIATES, AGENTS, CONTRACTORS, OR LICENSORS BE LIABLE FOR ANY DIRECT, INDIRECT, INCIDENTAL, PUNITIVE, SPECIAL, OR CONSEQUENTIAL DAMAGES ARISING FROM YOUR USE OF ANY OF THE SERVICES OR FOR ANY OTHER CLAIM RELATED IN ANY WAY TO YOUR USE OF THE SERVICES AND/OR CONTENT, INCLUDING, BUT NOT LIMITED TO, ANY ERRORS OR OMISSIONS IN ANY CONTENT, OR ANY INJURY, LOSS OR DAMAGE OF ANY KIND INCURRED AS A RESULT OF THE USE OF ANY CONTENT POSTED, TRANSMITTED, OR OTHERWISE MADE AVAILABLE VIA THE SERVICES, EVEN IF ADVISED OF THEIR POSSIBILITY. BECAUSE SOME COUNTRIES, STATES OR JURISDICTIONS DO NOT ALLOW THE EXCLUSION OR THE LIMITATION OF LIABILITY FOR CONSEQUENTIAL OR INCIDENTAL DAMAGES, IN SUCH COUNTRIES, STATES OR JURISDICTIONS, SEND TO ME S.R.L.'S LIABILITY SHALL BE LIMITED TO THE EXTENT SUCH LIMITATION IS PERMITTED BY LAW. SEND TO ME S.R.L. SHALL USE REASONABLE EFFORTS TO PROTECT INFORMATION SUBMITTED BY YOU IN CONNECTION WITH THE SERVICES, BUT YOU AGREE THAT YOUR SUBMISSION OF SUCH INFORMATION IS AT YOUR SOLE RISK, AND YOU HEREBY RELEASE SEND TO ME S.R.L. FROM ANY AND ALL LIABILITY TO YOU FOR ANY LOSS OR LIABILITY RELATING TO SUCH INFORMATION IN ANY WAY. SEND TO ME S.R.L. DOES NOT REPRESENT OR GUARANTEE THAT THE SERVICES WILL BE FREE FROM LOSS, CORRUPTION, ATTACK, VIRUSES, INTERFERENCE, HACKING, OR OTHER SECURITY INTRUSION, AND YOU HEREBY RELEASE SEND TO ME S.R.L. FROM ANY LIABILITY RELATING THERETO. YOU SHALL BE RESPONSIBLE FOR BACKING UP YOUR OWN SYSTEM, INCLUDING ANY CONTENT ACQUIRED OR RENTED THROUGH THE SERVICES. SEND TO ME S.R.L. IS NOT RESPONSIBLE FOR DATA CHARGES YOU MAY INCUR IN CONNECTION WITH YOUR USE OF THE SERVICES. WAIVER AND INDEMNITY BY USING THE SERVICES, YOU AGREE, TO THE EXTENT PERMITTED BY LAW, TO INDEMNIFY AND HOLD SEND TO ME S.R.L., ITS DIRECTORS, OFFICERS, EMPLOYEES, AFFILIATES, AGENTS, CONTRACTORS, AND LICENSORS HARMLESS WITH RESPECT TO ANY CLAIMS ARISING OUT OF YOUR BREACH OF THIS AGREEMENT, YOUR USE OF THE SERVICES, OR ANY ACTION TAKEN BY SEND TO ME S.R.L. AS PART OF ITS INVESTIGATION OF A SUSPECTED VIOLATION OF THIS AGREEMENT OR AS A RESULT OF ITS FINDING OR DECISION THAT A VIOLATION OF THIS AGREEMENT HAS OCCURRED. YOU AGREE THAT YOU SHALL NOT SUE OR RECOVER ANY DAMAGES FROM SEND TO ME S.R.L., ITS DIRECTORS, OFFICERS, EMPLOYEES, AFFILIATES, AGENTS, CONTRACTORS, AND LICENSORS AS A RESULT OF ITS DECISION TO REMOVE OR REFUSE TO PROCESS ANY INFORMATION OR CONTENT, TO WARN YOU, TO SUSPEND OR TERMINATE YOUR ACCESS TO THE SERVICES, OR TO TAKE ANY OTHER ACTION DURING THE INVESTIGATION OF A SUSPECTED VIOLATION OR AS A RESULT OF SEND TO ME S.R.L.'S CONCLUSION THAT A VIOLATION OF THIS AGREEMENT HAS OCCURRED. THIS WAIVER AND INDEMNITY PROVISION APPLIES TO ALL VIOLATIONS DESCRIBED IN OR CONTEMPLATED BY THIS AGREEMENT. STATUTORY EXCEPTIONS FOR PUBLIC INSTITUTIONS If you are a qualified public educational or government institution and any part of this Agreement, such as, by way of example, all or part of the indemnification section, is invalid or unenforceable against you because of applicable local, national, state or federal law, then that portion shall be deemed invalid or unenforceable, as the case may be, and instead construed in a manner most consistent with applicable governing law. GOVERNING LAW Except to the extent expressly provided in the following paragraph, this Agreement and the relationship between you and Send to me s.r.l., and all Transactions on the Services shall be governed by the laws of the State of California, excluding its conflicts of law provisions. You and Send to me s.r.l. agree to submit to the personal and exclusive jurisdiction of the courts located within the city of Milan, Italy, to resolve any dispute or claim arising from this Agreement. If (a) you are not a U.S. citizen and/or Italy; (b) you do not reside in the U.S. and/or Italy; (c) you are not accessing the Service from the U.S. and/or Italy; and (d) you are a citizen of one of the countries identified below, you hereby agree that any dispute or claim arising from this Agreement shall be governed by the applicable law set forth below, without regard to any conflict of law provisions, and you hereby irrevocably submit to the non-exclusive jurisdiction of the courts located in the state, province or country identified below whose law governs: If you are a citizen of any European Union country or Switzerland, Norway or Iceland, the governing law and forum shall be the laws and courts of your usual place of residence. Specifically excluded from application to this Agreement is that law known as the United Nations Convention on the International Sale of Goods. OTHER PROVISIONS This Agreement constitutes the entire agreement between you and Send to me s.r.l. and governs your use of the Services, superseding any prior agreements with respect to the same subject matter between you and Send to me s.r.l.. You also may be subject to additional terms and conditions that may apply when you use affiliate services, third-party content, third-party software, or additional services such as the Volume Purchase Program. If any part of this Agreement is held invalid or unenforceable, that portion shall be construed in a manner consistent with applicable law to reflect, as nearly as possible, the original intentions of the parties, and the remaining portions shall remain in full force and effect. Send to me s.r.l.'s failure to enforce any right or provisions in this Agreement will not constitute a waiver of such or any other provision. Send to me s.r.l. will not be responsible for failures to fulfill any obligations due to causes beyond its control. You agree to comply with all local, state, federal, and national laws, statutes, ordinances, and regulations that apply to your use of the Services. Your use of the Services may also be subject to other laws. Risk of loss for all electronically delivered Transactions pass to the acquirer upon electronic transmission to the recipient. No Send to me s.r.l. employee or agent has the authority to vary this Agreement. Send to me s.r.l. may notify you with respect to the Services by sending an email message to your email address or a letter via postal mail to your mailing address, or by a posting on the Services. Notices shall become effective immediately. Send to me s.r.l. may also contact you by email or push notification to send you additional information about the Services. You hereby grant Send to me s.r.l. the right to take steps Send to me s.r.l. believes are reasonably necessary or appropriate to enforce and/or verify compliance with any part of this Agreement. You agree that Send to me s.r.l. has the right, without liability to you, to disclose any data and/or information to law enforcement authorities, government officials, and/or a third party, as Send to me s.r.l. believes is reasonably necessary or appropriate to enforce and/or verify compliance with any part of this Agreement (including but not limited to Send to me s.r.l.'s right to cooperate with any legal process relating to your use of the Services and/or Content, and/or a third-party claim that your use of the Services and/or Content is unlawful and/or infringes such third party's rights). Children under the age of majority should review this Agreement with their parent or guardian to ensure that the child and parent or legal guardian understand it. Last Updated: February 8, 2021 Per la traduzione italiana dei Termini e Condizioni contattare direttamente il fornitore di servizi Send To Me S.r.l., Società a Socio Unico, via email a: o via telefono al numero +393407216806