{"id":3090,"date":"2025-04-11T07:34:02","date_gmt":"2025-04-11T05:34:02","guid":{"rendered":"https:\/\/www.hessepartner.it\/?p=3090"},"modified":"2025-04-11T07:34:07","modified_gmt":"2025-04-11T05:34:07","slug":"transfer-of-shareholdings-pex-regime-for-non-eu-companies","status":"publish","type":"post","link":"https:\/\/www.hessepartner.it\/en\/transfer-of-shareholdings-pex-regime-for-non-eu-companies\/","title":{"rendered":"Transfer of shareholdings: PEX regime for non-EU companies"},"content":{"rendered":"

On April 9, 2025, the Italian Association of Chartered Accountants (AIDC) published Interpretation No. 229 regarding the application of the PEX regime to capital gains from the sale of shareholdings in resident companies by entities not resident in the EU or EEA.<\/p>\n

The AIDC Interpretation No. 229 of April 9, 2025, aims to outline the extended application of the participation exemption (PEX) regime to companies and entities not resident in the EU or European Economic Area (EEA). Specifically, the association clarifies the tax treatment of capital gains from the sale of qualified shareholdings in resident companies realized by non-resident entities that are taxable in Italy.<\/p>\n

The interpretation explains how this tax exemption also applies to entities from non-EU countries, regardless of the existence of bilateral double taxation agreements. In fact, even in the absence of such an agreement\u2014or if an agreement provides for concurrent taxation\u2014the exemption is granted provided that the non-resident\u2019s country of residence allows effective exchange of information with Italy.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

On April 9, 2025, the Italian Association of Chartered Accountants (AIDC) published Interpretation No. 229 regarding the application of the PEX regime to capital gains from the sale of shareholdings in resident companies by entities not resident in the EU or EEA. The AIDC Interpretation No. 229 of April 9, 2025, aims to outline the […]<\/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-3090","post","type-post","status-publish","format-standard","hentry","category-unkategorisiert"],"yoast_head":"\nTransfer of shareholdings: PEX regime for non-EU companies -<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hessepartner.it\/en\/transfer-of-shareholdings-pex-regime-for-non-eu-companies\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Transfer of shareholdings: PEX regime for non-EU companies -\" \/>\n<meta property=\"og:description\" content=\"On April 9, 2025, the Italian Association of Chartered Accountants (AIDC) published Interpretation No. 229 regarding the application of the PEX regime to capital gains from the sale of shareholdings in resident companies by entities not resident in the EU or EEA. 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