{"id":3335,"date":"2026-01-17T19:57:17","date_gmt":"2026-01-17T18:57:17","guid":{"rendered":"https:\/\/www.hessepartner.it\/?p=3335"},"modified":"2026-01-17T19:57:23","modified_gmt":"2026-01-17T18:57:23","slug":"minimum-shareholding-of-5-or-eur-500000-changes-introduced-by-law-no-199-2025-2026-budget-law","status":"publish","type":"post","link":"https:\/\/www.hessepartner.it\/en\/minimum-shareholding-of-5-or-eur-500000-changes-introduced-by-law-no-199-2025-2026-budget-law\/","title":{"rendered":"Minimum shareholding of 5% or EUR 500,000 \u2013 Changes introduced by Law No. 199\/2025 (2026 Budget Law)"},"content":{"rendered":"

 <\/p>\n

For all foreign-source dividends<\/strong> resolved as from 1 January 2026<\/strong>, the 95% exemption<\/strong> from inclusion in business taxable income<\/strong> is subject to the same conditions applicable to Italian-source dividends<\/strong>, pursuant to the new Article 89, paragraph 2.1, letter (a) of the Italian Income Tax Code (TUIR)<\/strong>.<\/p>\n

Such conditions require a shareholding in the issuer\u2019s capital of at least 5%<\/strong> or, alternatively, a tax basis of the participation of at least EUR 500,000<\/strong>.<\/p>\n

\n","protected":false},"excerpt":{"rendered":"

  For all foreign-source dividends resolved as from 1 January 2026, the 95% exemption from inclusion in business taxable income is subject to the same conditions applicable to Italian-source dividends, pursuant to the new Article 89, paragraph 2.1, letter (a) of the Italian Income Tax Code (TUIR). Such conditions require a shareholding in the issuer\u2019s […]<\/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-3335","post","type-post","status-publish","format-standard","hentry","category-unkategorisiert"],"yoast_head":"\nMinimum shareholding of 5% or EUR 500,000 \u2013 Changes introduced by Law No. 199\/2025 (2026 Budget Law) -<\/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\/minimum-shareholding-of-5-or-eur-500000-changes-introduced-by-law-no-199-2025-2026-budget-law\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Minimum shareholding of 5% or EUR 500,000 \u2013 Changes introduced by Law No. 199\/2025 (2026 Budget Law) -\" \/>\n<meta property=\"og:description\" content=\"  For all foreign-source dividends resolved as from 1 January 2026, the 95% exemption from inclusion in business taxable income is subject to the same conditions applicable to Italian-source dividends, pursuant to the new Article 89, paragraph 2.1, letter (a) of the Italian Income Tax Code (TUIR). 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