Why SARLU rather than SARL for Italian solo entrepreneurs
The Senegalese diaspora in Italy totals approximately 110,000 people per ISTAT 2024 — the largest in continental Europe after France. Concentrations: Lombardy (Milan, Bergamo, Brescia) 35%, Veneto (Vicenza, Padua, Verona) 18%, Emilia-Romagna (Bologna, Modena) 15%, Tuscany (Florence, Prato) 12%, Lazio (Rome) 10%, Campania (Naples, Salerno) 6%, other 4%.
Entrepreneurial profile: wholesale/retail traders, ethnic catering, Italy-Senegal import-export, agri-food, construction, transport.
The Single-Member Limited Liability Company (SARLU) is governed by articles 309 et seq. of the OHADA Uniform Act. A single shareholder is sufficient, unlike the classic SARL which requires a minimum of 2. Ideal for solo Italian diaspora entrepreneurs.
H2: SARLU vs SARL — practical differences
| Criterion | SARLU | SARL |
|---|---|---|
| Number of shareholders | 1 only | 2 to 100 |
| Minimum capital | 100,000 FCFA | 100,000 FCFA |
| Management | Sole shareholder = possible manager | Designated manager |
| Decisions | Sole shareholder's decisions | General meeting |
| Conversion | To SARL if 2nd shareholder enters | To SARLU if reduced to 1 |
| Share transfer | Free (sole shareholder) | Approval by other shareholders |
| Taxation | IS 30% (25% SME) | Identical |
Conclusion: SARLU = ideal for solo trader, independent consultant, import-export shop manager. SARL = ideal for two shareholders (often one in Italy + one trusted person in Senegal).
H2: Step 1 — SARLU articles tailored to the Italian diaspora
The articles must include (article 13 AUSCGIE + SARLU-specific article 309-1):
- Form (SARLU), name
- Senegal registered office
- Corporate purpose (useful to provide broad activities: general commerce, import-export, services)
- 99-year duration
- Capital (min 100,000 FCFA, recommended 1-3 M FCFA)
- Sole shareholder identity + contributions
- Management (often sole shareholder = manager)
OHADA lawyer drafting cost: 250,000 to 750,000 FCFA for standard SARLU.
H2: Step 2 — Power at Italian consulate + Hague apostille
Major difference with Canada: Italy is a signatory to the Hague Convention of 1961. You therefore have two options:
Option A — Senegalese consular power in Italy
Senegal consulates in Italy:
- Senegal Embassy in Rome — Via Stanislao Mancini 10, 00196 Rome. Jurisdiction: Lazio, Tuscany, Umbria, Southern Italy.
- Senegal General Consulate in Milan — Via Marghera 34, 20149 Milan. Jurisdiction: Lombardy, Veneto, Emilia-Romagna, Northern Italy.
- Naples honorary consulate — for Campania, Puglia, Calabria, Sicily.
Procedure: online booking (5-15 day wait), presentation of passport + 2 photos + draft, legalization, cost ~50 €.
Option B — Italian notarial power + apostille
Often faster. Procedure:
- Draft bilingual power (Italian and French) at Italian notary (notaio).
- Signature before notaio (cost: 150-300 €).
- Apostille at competent Procura della Repubblica (~30 € + 16 € revenue stamps, 3-7 day delay).
- Sworn translation (traduzione giurata) by translator registered with Tribunale (50-150 € for 2-3 pages).
- DHL shipment Dakar (~60 €, 4-7 days).
Hague apostille: what is it?
The apostille is a simplified legalization provided by the Hague Convention of October 5, 1961. Senegal has been a signatory since 2008. So any apostilled Italian document is directly valid in Senegal without additional consular legalization. Time saving: 2-4 weeks.
H2: Step 3 — Sworn Italian-French translation
All Italian documents must be translated into French (Senegal official language) by a sworn translator registered with an Italian Tribunal (CTU - Consulente Tecnico d'Ufficio).
Frequently translated documents:
- Permesso di soggiorno (Italian residence permit)
- Carta d'identità (Italian national ID)
- Codice fiscale (NINEA equivalent)
- Proofs of residence (utility bills - bollette luce, gas)
- Italian bank statements
- Criminal record (certificato del casellario giudiziale)
Average cost: 25-50 € per page. Delay: 3-7 business days.
Sworn translators in Milan, Rome, Bologna: available via Ministero della Giustizia portal or specialized firms (Studio Traduzioni, Translated, Eurotrad).
H2: Step 4 — APIX filing and Senegalese formalities
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Identical to the SAS procedure (cf Canadian diaspora article):
- Filing by mandatary in Dakar with apostilled + translated power
- Standard APIX 48-72h or express 24h
- RCCM, NINEA, IPRES, CSS within 10-18 business days
- Bank account in parallel (Ecobank, CBAO, Orabank active on Italian diaspora clientele)
H2: Italo-Senegalese taxation — key points
Italy-Senegal tax treaty of July 20, 1998 (entered into force October 24, 2001) governs double taxation.
Practical principles:
- Tax residence. If you live more than 183 days/year in Italy, you are Italian tax resident (Agenzia delle Entrate). Your worldwide income is taxable there.
- SARLU revenue. Profits taxed in Senegal (IS 30%). If you upstream dividends to Italy, Senegalese withholding (15% standard, reduced to 10% by treaty for participation ≥ 25%).
- Italian tax credit. Senegalese tax paid is creditable against Italian IRPEF (personal income tax) per the treaty.
- Typical case: a SARLU manager in Milan receives 50,000 € of dividends/year from his SARLU. Senegal withholding 10% = 5,000 €. Italy filing: 45,000 € taxed in Italy at marginal IRPEF rate (23-43%), with 5,000 € tax credit.
Recommendation: consult an Italian commercialista (chartered accountant equivalent) specialized in international + a Senegalese tax specialist.
H2: Total EUR ↔ FCFA costs (2026)
2026 rate: 1 EUR ≈ 655 FCFA.
| Item | FCFA cost | EUR cost |
|---|---|---|
| SARLU articles (OHADA lawyer) | 250,000 - 750,000 | 380 - 1,150 |
| Share capital (recommended) | 1,000,000 - 3,000,000 | 1,525 - 4,580 |
| Italian notary power + apostille | 130,000 - 230,000 | 200 - 350 |
| Sworn translation (3-5 pages) | 80,000 - 195,000 | 125 - 300 |
| DHL Italy-Dakar | 39,000 | 60 |
| Standard APIX fees | 25,000 | 38 |
| 12-month Dakar domiciliation | 360,000 - 840,000 | 550 - 1,280 |
| Local mandatary | 200,000 - 600,000 | 305 - 915 |
| Bank account opening | 0 - 50,000 | 0 - 76 |
| TOTAL excluding capital | 1,084,000 - 2,729,000 | 1,656 - 4,169 |
All-inclusive budget: 1,800 to 5,000 EUR (1.2 to 3.3 M FCFA) excluding operating capital.
FAQ
Why choose SARLU rather than SAS from Italy?
SARLU = solo entrepreneur + simple structure + 100,000 FCFA min capital. SAS = maximum statutory freedom + ideal for future fundraising + free capital. If you are a solo trader or consultant without fundraising plans, SARLU is enough. If you anticipate investors or multi-shareholders, SAS.
Apostille vs consular power — which to choose?
Apostille (Italian notary + Procura) often faster (3-7 days) and more flexible (Italian notaries everywhere). Consular power: cheaper (~50 € vs ~200-350 €) but longer appointment wait (5-15 days) and only 2 consulates (Rome, Milan).
Do I need an Italian commercialista for my Senegalese SARLU?
Yes strongly. The commercialista correctly declares your foreign income (quadro RW for foreign participations, RM for foreign dividends), avoids Agenzia delle Entrate penalties, and optimizes via the 1998 treaty.
Permesso di soggiorno required to create SARLU?
No, not necessary to incorporate the company in Senegal. But useful to open a dedicated Italian bank account for SARLU flows and justify your Italian economic activity. Verify your permesso authorizes independent work (lavoro autonomo).
How to transfer capital Italy → Senegal?
Wise (ex-TransferWise): competitive rate 0.4-0.6%, 1-2 day delay, 6,000 € cap per transaction. Ria Money Transfer, Western Union: more expensive (2-4%) but faster. For capital >10,000 €: SEPA transfer from Italian bank directly to Senegalese bank (BIC SWIFT required).
Let's talk about your case
If you are based in Milan, Rome, Naples or Bologna and want to incorporate your SARLU in Senegal, we orchestrate the OHADA lawyer, Italian notary, sworn translator, mandatary and account opening. WhatsApp +221 77 596 93 33.
_Disclaimer: general information compliant with OHADA law and the Italy-Senegal Tax Convention 1998 up to date 2026. For your specific case, consult an OHADA lawyer and Italian commercialista specialized in international matters._
Mohamed Bah
Fondateur, Kolonell
Passionate about digital and entrepreneurship in Africa, Mohamed has been helping Sénégalese businesses with their digital transformation since 2020. Founder of Kolonell, he believes every SME deserves a professional and accessible online présence.
