{"id":3269,"date":"2025-11-23T19:47:25","date_gmt":"2025-11-23T18:47:25","guid":{"rendered":"https:\/\/www.hessepartner.it\/?p=3269"},"modified":"2025-11-23T19:49:01","modified_gmt":"2025-11-23T18:49:01","slug":"donation-of-businesses-or-shareholdings-gift-tax-exemption-for-donations-of-shareholdings-or-businesses-in-favour-of-the-donors-spouse-or-descendant","status":"publish","type":"post","link":"https:\/\/www.hessepartner.it\/en\/donation-of-businesses-or-shareholdings-gift-tax-exemption-for-donations-of-shareholdings-or-businesses-in-favour-of-the-donors-spouse-or-descendant\/","title":{"rendered":"Donation of businesses or shareholdings \u2013 Gift tax \u2013 Exemption for donations of shareholdings or businesses in favour of the donor\u2019s spouse or descendant"},"content":{"rendered":"<p data-start=\"1591\" data-end=\"1930\">A deed concerning the donation of shareholdings or businesses to the donor\u2019s spouse or descendant, provided it meets the exemption requirements set out in Article 3, paragraph 4-ter of Legislative Decree No. 346\/1990, is not subject to gift tax.<\/p>\n<p data-start=\"1591\" data-end=\"1930\">The exemption rule, as revised by Legislative Decree No. 139\/2024, applies to donations of:<\/p>\n<ul data-start=\"1932\" data-end=\"2544\">\n<li data-start=\"1932\" data-end=\"2008\">\n<p data-start=\"1934\" data-end=\"2008\">businesses or business units pursuant to Article 2555 of the Civil Code;<\/p>\n<\/li>\n<li data-start=\"2009\" data-end=\"2169\">\n<p data-start=\"2011\" data-end=\"2169\">participation interests of any size in partnerships resident in Italy, or in EU or EEA countries, or in countries ensuring adequate exchange of information;<\/p>\n<\/li>\n<li data-start=\"2170\" data-end=\"2544\">\n<p data-start=\"2172\" data-end=\"2544\">participation interests, both shares and non-share participations, in companies with share capital resident in Italy, or in EU or EEA countries, or in countries ensuring adequate exchange of information, but only insofar as they allow the donee to acquire \u201ccontrol pursuant to Article 2359, first paragraph, no. 1 of the Civil Code\u201d or to strengthen \u201can existing control\u201d.<\/p>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>A deed concerning the donation of shareholdings or businesses to the donor\u2019s spouse or descendant, provided it meets the exemption requirements set out in Article 3, paragraph 4-ter of Legislative Decree No. 346\/1990, is not subject to gift tax. The exemption rule, as revised by Legislative Decree No. 139\/2024, applies to donations of: businesses or  [&#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-3269","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>Donation of businesses or shareholdings \u2013 Gift tax \u2013 Exemption for donations of shareholdings or businesses in favour of the donor\u2019s spouse or descendant -<\/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\/donation-of-businesses-or-shareholdings-gift-tax-exemption-for-donations-of-shareholdings-or-businesses-in-favour-of-the-donors-spouse-or-descendant\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Donation of businesses or shareholdings \u2013 Gift tax \u2013 Exemption for donations of shareholdings or businesses in favour of the donor\u2019s spouse or descendant -\" \/>\n<meta property=\"og:description\" content=\"A deed concerning the donation of shareholdings or businesses to the donor\u2019s spouse or descendant, provided it meets the exemption requirements set out in Article 3, paragraph 4-ter of Legislative Decree No. 346\/1990, is not subject to gift tax. 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