{"id":2874,"date":"2024-12-17T14:35:28","date_gmt":"2024-12-17T13:35:28","guid":{"rendered":"https:\/\/www.hessepartner.it\/?page_id=2874"},"modified":"2024-12-18T09:30:51","modified_gmt":"2024-12-18T08:30:51","slug":"national","status":"publish","type":"page","link":"https:\/\/www.hessepartner.it\/en\/national\/","title":{"rendered":"NATIONAL"},"content":{"rendered":"

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Advising clients domiciled abroad who are commercially active in Italy or who have income or property in Italy as private individuals:<\/p>\n<\/div>

<\/i><\/i><\/span>Formation of companies and corporations<\/span><\/a><\/h4><\/div>
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Consultancy on defining the corporate structure, the correct legal form, drawing up the articles of incorporation, coordination with the commercial register and other public offices.<\/p>\n<\/div><\/div><\/div>

<\/i><\/i><\/span>Contract creation<\/span><\/a><\/h4><\/div>
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Drafting of purchase agreements for companies\/real estate\/shares, rental contracts, lease agreements, commercial agency contracts and other agreements and contracts under commercial law.<\/p>\n<\/div><\/div><\/div>

<\/i><\/i><\/span>Preparation of annual financial statements<\/span><\/a><\/h4><\/div>
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Preparation, analysis and discussion of financial statements of all kinds.<\/p>\n<\/div><\/div><\/div>

<\/i><\/i><\/span>Preparation of tax declarations<\/span><\/a><\/h4><\/div>
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Preparation of income tax returns, VAT (Value Added Tax) returns and calculations of income taxes.<\/p>\n<\/div><\/div><\/div>

<\/i><\/i><\/span>Financial accounting<\/span><\/a><\/h4><\/div>
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Financial accounting in accordance with Italian law, keeping the registers and account books required by law, preparing financial accounting for your personal cost calculation.<\/p>\n<\/div><\/div><\/div>

<\/i><\/i><\/span>Advice and support for the purchase and sale of companies<\/span><\/a><\/h4><\/div>
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Support, conducting negotiations, also in a leading position, for the purchase and sale of companies, shareholdings, legal\/accounting and tax audit of companies (due diligence).<\/p>\n<\/div><\/div><\/div><\/div><\/div>

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<\/i><\/i><\/span>Study of complex tax matters<\/span><\/a><\/h4><\/div>
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In-depth study of complex tax issues, if necessary in coordination with the tax authorities.<\/p>\n<\/div><\/div><\/div>

<\/i><\/i><\/span>Ongoing tax advice<\/span><\/a><\/h4><\/div>
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Support and assistance with ongoing tax matters, regular updates on legal changes from one or more fixed contact persons at our firm, periodic review of your tax situation and preparation of tax forecasts.<\/p>\n<\/div><\/div><\/div>

<\/i><\/i><\/span>Advice on inheritance and asset planning<\/span><\/a><\/h4><\/div>
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Advice on asset and succession planning, gifts and inheritances, with the involvement of a notary if appropriate. Handling the sale of the estate and managing the estate.<\/p>\n<\/div><\/div><\/div>

<\/i><\/i><\/span>Assistance with tax audits and tax proceedings<\/span><\/a><\/h4><\/div>
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Representation in dealings with the tax authorities, examination of possible legal remedies in the event of tax audits and tax assessments by the tax office, preparation of mediation and admission statements for tax proceedings.<\/p>\n<\/div><\/div><\/div>

<\/i><\/i><\/span>Supervisory and audit mandates<\/span><\/a><\/h4><\/div>
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Assumption of supervisory and audit mandates.<\/p>\n<\/div><\/div><\/div>

<\/i><\/i><\/span>Controlling<\/span><\/a><\/h4><\/div>
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Support in setting up your controlling system, management of your controlling with periodic meetings and derivation of an action plan and recommendations for action.<\/p>\n<\/div><\/div><\/div><\/div><\/div>

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NEWS<\/p><\/h2><\/span>

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Georg Hesse<\/a><\/span><\/span>2026-09-12T20:13:54+02:00<\/span>

Uninterrupted ownership (the \u201cholding period\u201d) \u2013 Shareholding acquired as a result of a contribution under the \u201ccontrolled realisation\u201d tax regime or by way of a demerger (\u201cscissione mediante scorporo\u201d) \u2013 Effects<\/a><\/h4>

Georg Hesse<\/a><\/span><\/span>2026-09-12T20:13:54+02:00<\/span>September 12th, 2026<\/span>|<\/span><\/p>

With regard to a demerger by way of a \u201cscissione mediante scorporo\u201d pursuant to Article 2506.1 of the Italian Civil Code, involving the transfer to a pre-existing beneficiary company of assets other than a business [...]<\/p><\/div><\/article>

Georg Hesse<\/a><\/span><\/span>2026-05-31T23:20:37+02:00<\/span>

Costituzione di nuova societ\u00e0 e sottoscrizione del capitale sociale – Holding period<\/a><\/h4>

Georg Hesse<\/a><\/span><\/span>2026-05-31T23:20:37+02:00<\/span>May 31st, 2026<\/span>|<\/span><\/p>

In merito, si pone il dubbio interpretativo sulla sussistenza dei requisiti per beneficiare della pex, in considerazione dell'esistenza di partecipazioni acquisite nella fase di costituzione della conferitaria e di partecipazioni acquisite\/ricevute successivamente in cambio del [...]<\/p><\/div><\/article>

Georg Hesse<\/a><\/span><\/span>2026-05-31T23:19:14+02:00<\/span>

Incorporation of a New Company and Subscription of Share Capital \u2013 Subsequent Capital Increase by Means of a Business Contribution under Tax Neutrality \u2013 Transfer of the Participation Received \u2013 Holding Period<\/a><\/h4>

Georg Hesse<\/a><\/span><\/span>2026-05-31T23:19:14+02:00<\/span>May 31st, 2026<\/span>|<\/span><\/p>

The analysis concerns the case of a business contribution followed by the disposal of the participation received in exchange. In this regard, an interpretative question arises as to whether the conditions for benefiting from the [...]<\/p><\/div><\/article>

Georg Hesse<\/a><\/span><\/span>2026-04-26T18:53:14+02:00<\/span>

Corporate link \u2013 Significant influence \u2013 Family or affinity relationships \u2013 Corporate group<\/a><\/h4>

Georg Hesse<\/a><\/span><\/span>2026-04-26T18:53:14+02:00<\/span>April 26th, 2026<\/span>|<\/span><\/p>

In its judgment of 13 April 2026, No. 9260, the Supreme Court held that an external corporate link requires proof of the actual exercise of significant influence by one company over the strategic shareholders\u2019 decisions [...]<\/p><\/div><\/article>

Georg Hesse<\/a><\/span><\/span>2026-04-26T18:34:07+02:00<\/span>

Consultancy costs recharged by the parent company \u2013 Deductibility \u2013 Conditions (Supreme Court, 21 April 2026, No. 10456)<\/a><\/h4>

Georg Hesse<\/a><\/span><\/span>2026-04-26T18:34:07+02:00<\/span>April 26th, 2026<\/span>|<\/span><\/p>

The ruling of 21 April 2026, No. 10456 addresses the requirement of business relevance under Article 109 of the Italian Income Tax Code (TUIR) and the deductibility of consultancy services recharged by a parent company [...]<\/p><\/div><\/article>

Georg Hesse<\/a><\/span><\/span>2026-04-06T08:04:21+02:00<\/span>

Commerciality requirement \u2013 Companies constructing electricity generation plants \u2013 Absence (Italian Revenue Agency ruling of 1 April 2026, No. 97)<\/a><\/h4>

Georg Hesse<\/a><\/span><\/span>2026-04-06T08:04:21+02:00<\/span>April 6th, 2026<\/span>|<\/span><\/p>

According to the ruling of the Italian Revenue Agency dated 1 April 2026, No. 97, the disposal of shareholdings in companies engaged in the construction of electricity generation plants does not meet the commerciality requirement [...]<\/p><\/div><\/article><\/section><\/div>

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