{"id":2878,"date":"2024-12-17T15:10:09","date_gmt":"2024-12-17T14:10:09","guid":{"rendered":"https:\/\/www.hessepartner.it\/?page_id=2878"},"modified":"2024-12-17T15:10:51","modified_gmt":"2024-12-17T14:10:51","slug":"spezial","status":"publish","type":"page","link":"https:\/\/www.hessepartner.it\/en\/spezial\/","title":{"rendered":"SPEZIAL"},"content":{"rendered":"

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We are happy to go above and beyond the typical services of a tax firm and have consolidated experience in the following areas:<\/p>\n<\/div>

<\/i><\/i><\/span>Buying and selling companies\/contracts<\/span><\/a><\/h4><\/div>
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Due diligence of companies, support and management of company purchase and sale processes, conducting purchase and sale negotiations, drawing up the relevant contracts.<\/p>\n<\/div><\/div><\/div>

<\/i><\/i><\/span>Financing<\/span><\/a><\/h4><\/div>
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Conducting negotiations with banks and leasing companies, private investors and structuring the relevant securities; support and search for banks, loan guarantee cooperatives and equity partners.<\/p>\n<\/div><\/div><\/div>

<\/i><\/i><\/span>Generation change<\/span><\/a><\/h4><\/div>
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Support with generational change processes and conducting the corresponding negotiations and discussions, including in conflict situations, always with the aim of achieving a reasonable solution without legal proceedings.<\/p>\n<\/div><\/div><\/div>

<\/i><\/i><\/span>Advice in conflict situations<\/span><\/a><\/h4><\/div>
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Conducting the corresponding negotiations and discussions in conflict situations (e.g. between shareholders) with the aim of achieving a sustainable agreement without legal proceedings.<\/p>\n<\/div><\/div><\/div>

<\/i><\/i><\/span>Buying and selling real estate<\/span><\/a><\/h4><\/div>
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Handling of real estate operations with corresponding negotiations, drafting of purchase and purchase option agreements, support with financing, also for holiday homes in Italy (e.g. on Lake Garda).<\/p>\n<\/div><\/div><\/div><\/div><\/div>

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<\/i><\/i><\/span>Strategic advice on setting up new business models<\/span><\/a><\/h4><\/div>
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Advice on setting up new business models by critically examining them, creating meaningful and compact business and financial plans, support in finding and selecting equity partners and banks<\/p>\n<\/div><\/div><\/div>

<\/i><\/i><\/span>Reorganization and restructuring<\/span><\/a><\/h4><\/div>
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Drafting and support with reorganization and restructuring plans, including a critical examination of the business model of companies that are currently performing well, with the aim of sustainably and long-term consolidating profitability and financial strength.<\/p>\n<\/div><\/div><\/div>

<\/i><\/i><\/span>Support with funding applications<\/span><\/a><\/h4><\/div>
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Advice and support with various business funding, including in connection with the interest subsidy “Sabatini”.<\/em><\/p>\n<\/div><\/div><\/div>

<\/i><\/i><\/span>Preparation of expert opinions and valuations<\/span><\/a><\/h4><\/div>
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Preparation of expert opinions as party-appointed expert, as court-appointed expert or outside of court proceedings.<\/p>\n

Preparation of valuations \/ estimates of companies, corporations and participations.<\/p>\n<\/div><\/div><\/div><\/div><\/div>

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

Georg Hesse<\/a><\/span><\/span>2026-03-29T11:29:47+02:00<\/span>

Requirement of commercial activity \u2013 Preparatory activities for property development (Italian Supreme Court, 23 March 2026, No. 6732)<\/a><\/h4>

Georg Hesse<\/a><\/span><\/span>2026-03-29T11:29:47+02:00<\/span>March 29th, 2026<\/span>|<\/span><\/p>

The ruling of the Corte di Cassazione of 23 March 2026, No. 6732, addressed the existence of the requirement of commercial activity for PEX purposes in relation to a company that initiated a redevelopment project [...]<\/p><\/div><\/article><\/section><\/div>

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