{"id":3160,"date":"2025-07-10T07:19:30","date_gmt":"2025-07-10T05:19:30","guid":{"rendered":"https:\/\/www.hessepartner.it\/?p=3160"},"modified":"2025-07-10T07:19:30","modified_gmt":"2025-07-10T05:19:30","slug":"dividends-waiver-does-not-generate-taxable-income-for-the-investee-company","status":"publish","type":"post","link":"https:\/\/www.hessepartner.it\/en\/dividends-waiver-does-not-generate-taxable-income-for-the-investee-company\/","title":{"rendered":"Dividends: Waiver does not generate taxable income for the investee company"},"content":{"rendered":"<p data-start=\"696\" data-end=\"1147\" data-is-last-node=\"\" data-is-only-node=\"\">The waiver of dividends by individual shareholders who are not entrepreneurs does not generate taxable extraordinary income for the investee company, as the shareholders\u2019 receivable corresponds to the nominal value of the dividends. However, since the dividends have already been resolved, they are deemed to have been received by the shareholders and are therefore subject to a 26% withholding tax (Italian Tax Agency ruling of 8 July 2025, No. 182).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The waiver of dividends by individual shareholders who are not entrepreneurs does not generate taxable extraordinary income for the investee company, as the shareholders\u2019 receivable corresponds to the nominal value of the dividends. However, since the dividends have already been resolved, they are deemed to have been received by the shareholders and are therefore subject  [&#8230;]<\/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-3160","post","type-post","status-publish","format-standard","hentry","category-unkategorisiert"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Dividends: Waiver does not generate taxable income for the investee company -<\/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\/dividends-waiver-does-not-generate-taxable-income-for-the-investee-company\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dividends: Waiver does not generate taxable income for the investee company -\" \/>\n<meta property=\"og:description\" content=\"The waiver of dividends by individual shareholders who are not entrepreneurs does not generate taxable extraordinary income for the investee company, as the shareholders\u2019 receivable corresponds to the nominal value of the dividends. 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