{"id":3247,"date":"2025-11-09T22:01:59","date_gmt":"2025-11-09T21:01:59","guid":{"rendered":"https:\/\/www.hessepartner.it\/?p=3247"},"modified":"2025-11-09T22:02:07","modified_gmt":"2025-11-09T21:02:07","slug":"tax-neutrality-for-income-tax-purposes-in-the-case-of-contribution-of-shareholdings-to-a-holding-company","status":"publish","type":"post","link":"https:\/\/www.hessepartner.it\/en\/tax-neutrality-for-income-tax-purposes-in-the-case-of-contribution-of-shareholdings-to-a-holding-company\/","title":{"rendered":"Tax neutrality for income tax purposes in the case of contribution of shareholdings to a holding company"},"content":{"rendered":"

When the recipient company does not acquire control of another company pursuant to Article 2359, paragraph 1, no. 1) of the Italian Civil Code, nor increases its percentage of control, the provisions of paragraph 2 shall nevertheless apply if both of the following conditions are met:
a) The contributed shareholdings represent a percentage of voting rights exercisable at the ordinary shareholders’ meeting exceeding 2% or 20%, or a participation in capital or equity exceeding 5% or 25%, depending on whether the shareholdings are represented by securities traded on regulated markets or by other types of participations;
b) The shareholdings are contributed to a company, existing or newly incorporated, which is wholly owned by the contributor or, if the contributor is an individual, by the contributor and his\/her family members .<\/p>\n","protected":false},"excerpt":{"rendered":"

When the recipient company does not acquire control of another company pursuant to Article 2359, paragraph 1, no. 1) of the Italian Civil Code, nor increases its percentage of control, the provisions of paragraph 2 shall nevertheless apply if both of the following conditions are met:a) The contributed shareholdings represent a percentage of voting rights […]<\/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-3247","post","type-post","status-publish","format-standard","hentry","category-unkategorisiert"],"yoast_head":"\nTax neutrality for income tax purposes in the case of contribution of shareholdings to a holding company -<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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