Tax Democracy

ATECO code 64.99.30

Merchant banking activities

ATTIVITÀ DI MERCHANT BANK

ATECO code64.99.30

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 64.99.00Altre attività di servizi finanziari, ad esclusione di assicurazioni e fondi pensione n.c.a.(unito da più codici)

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

78%

Classification

  • KATTIVITÀ FINANZIARIE E ASSICURATIVE
  • 64ATTIVITÀ DI SERVIZI FINANZIARI (ESCLUSE LE ASSICURAZIONI E I FONDI PENSIONE)
  • 64.9ALTRE ATTIVITÀ DI SERVIZI FINANZIARI (ESCLUSE LE ASSICURAZIONI E I FONDI PENSIONE)
  • 64.99Altre attività di servizi finanziari n.c.a. (escluse le assicurazioni e i fondi pensione)
  • 64.99.30Attività di merchant bank

Frequently asked questions

I invest and trade on markets on my own account — ATECO code 64.99.00 or intermediation 66.12.00?
64.99.00 if you operate on your own account, for example as a venture capital company or investment club. If instead you trade on behalf of third parties — i.e. you intermediate securities and commodities for clients — the code is 66.12.00. The key distinction is own account versus third-party account.
I issue and trade crypto-assets on my own account — does it fall under 64.99.00?
Yes, the issuance of crypto-assets with corresponding liabilities (other than by monetary authorities) and own-account trading are listed under 64.99.00. If instead you process and settle payments or manage wallets as a service, see 66.19.10.
I enter into swaps and options as hedges — is it 64.99.00 or securities trading?
Usually 64.99.00 when you enter into swaps, options, and other hedging arrangements or trade derivatives on your own account. Trading derivatives and securities on behalf of third parties falls instead under 66.12.00. The own-account versus third-party distinction remains the deciding factor.

Calculate taxes, deductionsand contributions on your own!

Calculate income tax, contributions, other income and deductions together in the simulator.

Start now