{"id":3418,"date":"2026-04-26T18:53:14","date_gmt":"2026-04-26T16:53:14","guid":{"rendered":"https:\/\/www.hessepartner.it\/?p=3418"},"modified":"2026-04-26T18:53:14","modified_gmt":"2026-04-26T16:53:14","slug":"corporate-link-significant-influence-family-or-affinity-relationships-corporate-group","status":"publish","type":"post","link":"https:\/\/www.hessepartner.it\/en\/corporate-link-significant-influence-family-or-affinity-relationships-corporate-group\/","title":{"rendered":"Corporate link \u2013 Significant influence \u2013 Family or affinity relationships \u2013 Corporate group"},"content":{"rendered":"<p data-start=\"1331\" data-end=\"1706\">In its judgment of 13 April 2026, No. 9260, the Supreme Court held that an external corporate link requires proof of the actual exercise of significant influence by one company over the strategic shareholders\u2019 decisions of another. Such influence cannot be inferred solely from family or affinity relationships between individuals who are shareholders of different companies.<\/p>\n<p data-start=\"1708\" data-end=\"2143\" data-is-last-node=\"\" data-is-only-node=\"\">Furthermore, the establishment of such a corporate link does not give rise to a presumption, within the meaning of Article 2497-sexies of the Italian Civil Code, of the existence of a corporate group. For this purpose, strict evidence is required of the exercise of direction and coordination by the parent company over the other affiliates.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In its judgment of 13 April 2026, No. 9260, the Supreme Court held that an external corporate link requires proof of the actual exercise of significant influence by one company over the strategic shareholders\u2019 decisions of another. Such influence cannot be inferred solely from family or affinity relationships between individuals who are shareholders of different  [&#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-3418","post","type-post","status-publish","format-standard","hentry","category-unkategorisiert"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Corporate link \u2013 Significant influence \u2013 Family or affinity relationships \u2013 Corporate group -<\/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\/corporate-link-significant-influence-family-or-affinity-relationships-corporate-group\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Corporate link \u2013 Significant influence \u2013 Family or affinity relationships \u2013 Corporate group -\" \/>\n<meta property=\"og:description\" content=\"In its judgment of 13 April 2026, No. 9260, the Supreme Court held that an external corporate link requires proof of the actual exercise of significant influence by one company over the strategic shareholders\u2019 decisions of another. Such influence cannot be inferred solely from family or affinity relationships between individuals who are shareholders of different [...]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.hessepartner.it\/en\/corporate-link-significant-influence-family-or-affinity-relationships-corporate-group\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-04-26T16:53:14+00:00\" \/>\n<meta name=\"author\" content=\"Georg Hesse\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Georg Hesse\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/en\\\/corporate-link-significant-influence-family-or-affinity-relationships-corporate-group\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/en\\\/corporate-link-significant-influence-family-or-affinity-relationships-corporate-group\\\/\"},\"author\":{\"name\":\"Georg Hesse\",\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/it\\\/#\\\/schema\\\/person\\\/e493875a16bb2d4a9f02c85ad9392273\"},\"headline\":\"Corporate link \u2013 Significant influence \u2013 Family or affinity relationships \u2013 Corporate group\",\"datePublished\":\"2026-04-26T16:53:14+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/en\\\/corporate-link-significant-influence-family-or-affinity-relationships-corporate-group\\\/\"},\"wordCount\":118,\"articleSection\":[\"Unkategorisiert\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/en\\\/corporate-link-significant-influence-family-or-affinity-relationships-corporate-group\\\/\",\"url\":\"https:\\\/\\\/www.hessepartner.it\\\/en\\\/corporate-link-significant-influence-family-or-affinity-relationships-corporate-group\\\/\",\"name\":\"Corporate link \u2013 Significant influence \u2013 Family or affinity relationships \u2013 Corporate group -\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/it\\\/#website\"},\"datePublished\":\"2026-04-26T16:53:14+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/it\\\/#\\\/schema\\\/person\\\/e493875a16bb2d4a9f02c85ad9392273\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/en\\\/corporate-link-significant-influence-family-or-affinity-relationships-corporate-group\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.hessepartner.it\\\/en\\\/corporate-link-significant-influence-family-or-affinity-relationships-corporate-group\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/en\\\/corporate-link-significant-influence-family-or-affinity-relationships-corporate-group\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Startseite\",\"item\":\"https:\\\/\\\/www.hessepartner.it\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Corporate link \u2013 Significant influence \u2013 Family or affinity relationships \u2013 Corporate group\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/it\\\/#website\",\"url\":\"https:\\\/\\\/www.hessepartner.it\\\/it\\\/\",\"name\":\"\",\"description\":\"Wirtschaftspr\u00fcfer und Steuerberater f\u00fcr Italien\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.hessepartner.it\\\/it\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/it\\\/#\\\/schema\\\/person\\\/e493875a16bb2d4a9f02c85ad9392273\",\"name\":\"Georg Hesse\",\"url\":\"https:\\\/\\\/www.hessepartner.it\\\/en\\\/author\\\/g-hesse\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Corporate link \u2013 Significant influence \u2013 Family or affinity relationships \u2013 Corporate group -","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.hessepartner.it\/en\/corporate-link-significant-influence-family-or-affinity-relationships-corporate-group\/","og_locale":"en_US","og_type":"article","og_title":"Corporate link \u2013 Significant influence \u2013 Family or affinity relationships \u2013 Corporate group -","og_description":"In its judgment of 13 April 2026, No. 9260, the Supreme Court held that an external corporate link requires proof of the actual exercise of significant influence by one company over the strategic shareholders\u2019 decisions of another. 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