{"id":3059,"date":"2025-03-09T21:05:26","date_gmt":"2025-03-09T20:05:26","guid":{"rendered":"https:\/\/www.hessepartner.it\/?p=3059"},"modified":"2025-03-09T21:05:26","modified_gmt":"2025-03-09T20:05:26","slug":"waiver-of-dividends-legal-receipt-application-of-the-26-withholding-tax-under-article-27-of-dpr-600-73","status":"publish","type":"post","link":"https:\/\/www.hessepartner.it\/en\/waiver-of-dividends-legal-receipt-application-of-the-26-withholding-tax-under-article-27-of-dpr-600-73\/","title":{"rendered":"Waiver of Dividends \u2013 Legal Receipt \u2013 Application of the 26% Withholding Tax under Article 27 of DPR 600\/73"},"content":{"rendered":"<p>In its response to ruling request No. 59\/2025, the Italian Revenue Agency states that a waiver by individual shareholders of dividends already declared constitutes their legal receipt, thereby necessitating the application of the withholding tax under Article 27 of DPR 600\/73.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In its response to ruling request No. 59\/2025, the Italian Revenue Agency states that a waiver by individual shareholders of dividends already declared constitutes their legal receipt, thereby necessitating the application of the withholding tax under Article 27 of DPR 600\/73.<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3059","post","type-post","status-publish","format-standard","hentry","category-unkategorisiert"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Waiver of Dividends \u2013 Legal Receipt \u2013 Application of the 26% Withholding Tax under Article 27 of DPR 600\/73 -<\/title>\n<meta name=\"robots\" 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