{"id":2884,"date":"2024-12-17T15:15:54","date_gmt":"2024-12-17T14:15:54","guid":{"rendered":"https:\/\/www.hessepartner.it\/?page_id=2884"},"modified":"2024-12-17T15:16:32","modified_gmt":"2024-12-17T14:16:32","slug":"contact","status":"publish","type":"page","link":"https:\/\/www.hessepartner.it\/en\/contact\/","title":{"rendered":"CONTACT"},"content":{"rendered":"

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Adresse<\/h2><\/div>
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Sparkassenstrasse 24, I-39012 Meran (BZ)<\/p>\n<\/div><\/div><\/div>

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Business hours<\/h2><\/div>
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Monday to Thursday: 8:00 AM \u2013 1:00 PM, 2:00 PM \u2013 6:00 PM
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Telephone<\/h2><\/div>
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Telephone: +39 0473 538953<\/p>\n<\/div><\/div><\/div>

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Email<\/h2><\/div>
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office@hessepartner.it<\/a><\/p>\n<\/div><\/div><\/div>

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NEWS<\/h2><\/span>
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Georg Hesse<\/a><\/span><\/span>2026-11-08T21:24:01+01:00<\/span>

Contributions of Shareholdings under the Controlled Realisation Regime \u2013 Establishment of a Purely Passive Holding Company \u2013 Generational Succession as a Potentially Valid Commercial Rationale<\/a><\/h4>

Georg Hesse<\/a><\/span><\/span>2026-11-08T21:24:01+01:00<\/span>November 8th, 2026<\/span>|<\/span>0 Comments<\/a><\/span><\/p>

The establishment of a so-called \"purely passive holding company\" through contributions of shareholdings under the controlled realisation regime must be assessed in light of potential challenges under the rules governing the abuse of tax law. [...]<\/p><\/div><\/article>

Georg Hesse<\/a><\/span><\/span>2026-10-11T19:21:18+02:00<\/span>

Voting Majority \u2013 Treatment of Abstentions (Guidelines H.B.44 and I.B.35 of the Triveneto Committee of Notaries)<\/a><\/h4>

Georg Hesse<\/a><\/span><\/span>2026-10-11T19:21:18+02:00<\/span>October 11th, 2026<\/span>|<\/span>Comments Off on Voting Majority \u2013 Treatment of Abstentions (Guidelines H.B.44 and I.B.35 of the Triveneto Committee of Notaries)<\/span><\/span><\/span><\/p>

In its latest guidelines, the Triveneto Committee of Notaries clarifies that abstentions are treated as votes against a resolution at both the general meeting of a joint-stock company (S.p.A.) and the shareholders\u2019 meeting of a [...]<\/p><\/div><\/article>

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>Comments Off on 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<\/span><\/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>Comments Off on Costituzione di nuova societ\u00e0 e sottoscrizione del capitale sociale – Holding period<\/span><\/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>Comments Off on 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<\/span><\/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>Comments Off on Corporate link \u2013 Significant influence \u2013 Family or affinity relationships \u2013 Corporate group<\/span><\/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><\/section><\/div>

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