{"id":3211,"date":"2025-09-20T22:02:28","date_gmt":"2025-09-20T20:02:28","guid":{"rendered":"https:\/\/www.hessepartner.it\/?p=3211"},"modified":"2025-09-20T22:02:43","modified_gmt":"2025-09-20T20:02:43","slug":"extraordinary-cross-border-transactions-cross-border-and-international-demergers-updates-introduced-by-legislative-decree-88-2025","status":"publish","type":"post","link":"https:\/\/www.hessepartner.it\/en\/extraordinary-cross-border-transactions-cross-border-and-international-demergers-updates-introduced-by-legislative-decree-88-2025\/","title":{"rendered":"Extraordinary cross-border transactions \u2013 Cross-border and international demergers \u2013 Updates introduced by Legislative Decree 88\/2025"},"content":{"rendered":"<p data-start=\"808\" data-end=\"1372\">Legislative Decree 88\/2025 introduced some amendments to the rules governing extraordinary cross-border and international transactions.<\/p>\n<p data-start=\"808\" data-end=\"1372\"><br data-start=\"1098\" data-end=\"1101\" \/>With regard to demergers, the amendments did not affect the procedure itself but provided clarifications on the required documentation and on the steps to be followed in the event of incomplete documentation.<\/p>\n<p data-start=\"808\" data-end=\"1372\">As for the procedure, three main phases can be identified:<\/p>\n<ul data-start=\"1373\" data-end=\"1514\">\n<li data-start=\"1373\" data-end=\"1448\">\n<p data-start=\"1375\" data-end=\"1448\">preparatory phase, with the preparation of the necessary documentation;<\/p>\n<\/li>\n<li data-start=\"1449\" data-end=\"1478\">\n<p data-start=\"1451\" data-end=\"1478\">shareholders\u2019 resolution;<\/p>\n<\/li>\n<li data-start=\"1479\" data-end=\"1514\">\n<p data-start=\"1481\" data-end=\"1514\">execution of the demerger deed.<\/p>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Legislative Decree 88\/2025 introduced some amendments to the rules governing extraordinary cross-border and international transactions. With regard to demergers, the amendments did not affect the procedure itself but provided clarifications on the required documentation and on the steps to be followed in the event of incomplete documentation. As for the procedure, three main phases can  [&#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-3211","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>Extraordinary cross-border transactions \u2013 Cross-border and international demergers \u2013 Updates introduced by Legislative Decree 88\/2025 -<\/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\/extraordinary-cross-border-transactions-cross-border-and-international-demergers-updates-introduced-by-legislative-decree-88-2025\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Extraordinary cross-border transactions \u2013 Cross-border and international demergers \u2013 Updates introduced by Legislative Decree 88\/2025 -\" \/>\n<meta property=\"og:description\" content=\"Legislative Decree 88\/2025 introduced some amendments to the rules governing extraordinary cross-border and international transactions. With regard to demergers, the amendments did not affect the procedure itself but provided clarifications on the required documentation and on the steps to be followed in the event of incomplete documentation. 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