{"id":3197,"date":"2025-08-31T21:11:01","date_gmt":"2025-08-31T19:11:01","guid":{"rendered":"https:\/\/www.hessepartner.it\/?p=3197"},"modified":"2025-08-31T21:11:16","modified_gmt":"2025-08-31T19:11:16","slug":"disposals-of-shareholdings-after-change-of-residence-treaty-regime","status":"publish","type":"post","link":"https:\/\/www.hessepartner.it\/en\/disposals-of-shareholdings-after-change-of-residence-treaty-regime\/","title":{"rendered":"Disposals of shareholdings after change of residence \u2013 Treaty regime"},"content":{"rendered":"<p>Several tax treaties concluded by Italy provide that the former country of residence of the individual may exercise its taxing rights on capital gains from shareholdings realized by non-residents. This applies when a person was resident in State A, moves to State B, and disposes of shareholdings in companies located in State A within a period close to the change of residence, usually set at five years. For Italy, treaties that include such provisions are those with Norway, Sweden, Denmark, the Netherlands, and the United Kingdom.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Several tax treaties concluded by Italy provide that the former country of residence of the individual may exercise its taxing rights on capital gains from shareholdings realized by non-residents. This applies when a person was resident in State A, moves to State B, and disposes of shareholdings in companies located in State A within a  [&#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-3197","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>Disposals of shareholdings after change of residence \u2013 Treaty regime -<\/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\/disposals-of-shareholdings-after-change-of-residence-treaty-regime\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Disposals of shareholdings after change of residence \u2013 Treaty regime -\" \/>\n<meta property=\"og:description\" content=\"Several tax treaties concluded by Italy provide that the former country of residence of the individual may exercise its taxing rights on capital gains from shareholdings realized by non-residents. 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