{"id":3434,"date":"2026-09-12T20:13:54","date_gmt":"2026-09-12T18:13:54","guid":{"rendered":"https:\/\/www.hessepartner.it\/?p=3434"},"modified":"2026-09-12T20:13:54","modified_gmt":"2026-09-12T18:13:54","slug":"uninterrupted-ownership-the-holding-period-shareholding-acquired-as-a-result-of-a-contribution-under-the-controlled-realisation-tax-regime-or-by-way-of","status":"publish","type":"post","link":"https:\/\/www.hessepartner.it\/en\/uninterrupted-ownership-the-holding-period-shareholding-acquired-as-a-result-of-a-contribution-under-the-controlled-realisation-tax-regime-or-by-way-of\/","title":{"rendered":"Uninterrupted ownership (the \u201cholding period\u201d) \u2013 Shareholding acquired as a result of a contribution under the \u201ccontrolled realisation\u201d tax regime or by way of a demerger (\u201cscissione mediante scorporo\u201d) \u2013 Effects"},"content":{"rendered":"

With regard to a demerger by way of a \u201cscissione mediante scorporo\u201d pursuant to Article 2506.1 of the Italian Civil Code, involving the transfer to a pre-existing beneficiary company of assets other than a business or a business division, as well as shareholdings meeting the \u201cobjective\u201d requirements for the participation exemption relating to residence and\/or the carrying on of a commercial activity under Article 87(1)(c) and (d) of the Italian Income Tax Code (TUIR), the second sentence of Article 173(15-ter.1) TUIR provides for an extension of the relevant holding period<\/strong>.<\/p>\n

This provision applies to any subsequent disposal by the demerged company of the shareholding in the pre-existing beneficiary company received in consideration for the demerger in its favour.<\/p>\n

For disposals of such shareholdings by the demerged company, the legislation provides that the shareholdings received by the demerged company qualify for the participation exemption if and when the relevant requirements are met, provided that those shareholdings have been held continuously at least from the beginning of the third tax period preceding the subsequent disposal.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

With regard to a demerger by way of a \u201cscissione mediante scorporo\u201d pursuant to Article 2506.1 of the Italian Civil Code, involving the transfer to a pre-existing beneficiary company of assets other than a business or a business division, as well as shareholdings meeting the \u201cobjective\u201d requirements for the participation exemption relating to residence and\/or […]<\/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-3434","post","type-post","status-publish","format-standard","hentry","category-unkategorisiert"],"yoast_head":"\nUninterrupted ownership (the \u201cholding period\u201d) \u2013 Shareholding acquired as a result of a contribution under the \u201ccontrolled realisation\u201d tax regime or by way of a demerger (\u201cscissione mediante scorporo\u201d) \u2013 Effects -<\/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\/uninterrupted-ownership-the-holding-period-shareholding-acquired-as-a-result-of-a-contribution-under-the-controlled-realisation-tax-regime-or-by-way-of\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Uninterrupted ownership (the \u201cholding period\u201d) \u2013 Shareholding acquired as a result of a contribution under the \u201ccontrolled realisation\u201d tax regime or by way of a demerger (\u201cscissione mediante scorporo\u201d) \u2013 Effects -\" \/>\n<meta property=\"og:description\" content=\"With regard to a demerger by way of a \u201cscissione mediante scorporo\u201d pursuant to Article 2506.1 of the Italian Civil Code, involving the transfer to a pre-existing beneficiary company of assets other than a business or a business division, as well as shareholdings meeting the \u201cobjective\u201d requirements for the participation exemption relating to residence and\/or [...]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.hessepartner.it\/en\/uninterrupted-ownership-the-holding-period-shareholding-acquired-as-a-result-of-a-contribution-under-the-controlled-realisation-tax-regime-or-by-way-of\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-09-12T18:13:54+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\\\/uninterrupted-ownership-the-holding-period-shareholding-acquired-as-a-result-of-a-contribution-under-the-controlled-realisation-tax-regime-or-by-way-of\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/en\\\/uninterrupted-ownership-the-holding-period-shareholding-acquired-as-a-result-of-a-contribution-under-the-controlled-realisation-tax-regime-or-by-way-of\\\/\"},\"author\":{\"name\":\"Georg Hesse\",\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/it\\\/#\\\/schema\\\/person\\\/e493875a16bb2d4a9f02c85ad9392273\"},\"headline\":\"Uninterrupted ownership (the \u201cholding period\u201d) \u2013 Shareholding acquired as a result of a contribution under the \u201ccontrolled realisation\u201d tax regime or by way of a demerger (\u201cscissione mediante scorporo\u201d) \u2013 Effects\",\"datePublished\":\"2026-09-12T18:13:54+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/en\\\/uninterrupted-ownership-the-holding-period-shareholding-acquired-as-a-result-of-a-contribution-under-the-controlled-realisation-tax-regime-or-by-way-of\\\/\"},\"wordCount\":202,\"articleSection\":[\"Unkategorisiert\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/en\\\/uninterrupted-ownership-the-holding-period-shareholding-acquired-as-a-result-of-a-contribution-under-the-controlled-realisation-tax-regime-or-by-way-of\\\/\",\"url\":\"https:\\\/\\\/www.hessepartner.it\\\/en\\\/uninterrupted-ownership-the-holding-period-shareholding-acquired-as-a-result-of-a-contribution-under-the-controlled-realisation-tax-regime-or-by-way-of\\\/\",\"name\":\"Uninterrupted ownership (the \u201cholding period\u201d) \u2013 Shareholding acquired as a result of a contribution under the \u201ccontrolled realisation\u201d tax regime or by way of a demerger (\u201cscissione mediante scorporo\u201d) \u2013 Effects -\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/it\\\/#website\"},\"datePublished\":\"2026-09-12T18:13:54+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/it\\\/#\\\/schema\\\/person\\\/e493875a16bb2d4a9f02c85ad9392273\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/en\\\/uninterrupted-ownership-the-holding-period-shareholding-acquired-as-a-result-of-a-contribution-under-the-controlled-realisation-tax-regime-or-by-way-of\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.hessepartner.it\\\/en\\\/uninterrupted-ownership-the-holding-period-shareholding-acquired-as-a-result-of-a-contribution-under-the-controlled-realisation-tax-regime-or-by-way-of\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/en\\\/uninterrupted-ownership-the-holding-period-shareholding-acquired-as-a-result-of-a-contribution-under-the-controlled-realisation-tax-regime-or-by-way-of\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Startseite\",\"item\":\"https:\\\/\\\/www.hessepartner.it\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Uninterrupted ownership (the \u201cholding period\u201d) \u2013 Shareholding acquired as a result of a contribution under the \u201ccontrolled realisation\u201d tax regime or by way of a demerger (\u201cscissione mediante scorporo\u201d) \u2013 Effects\"}]},{\"@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":"Uninterrupted ownership (the \u201cholding period\u201d) \u2013 Shareholding acquired as a result of a contribution under the \u201ccontrolled realisation\u201d tax regime or by way of a demerger (\u201cscissione mediante scorporo\u201d) \u2013 Effects -","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\/uninterrupted-ownership-the-holding-period-shareholding-acquired-as-a-result-of-a-contribution-under-the-controlled-realisation-tax-regime-or-by-way-of\/","og_locale":"en_US","og_type":"article","og_title":"Uninterrupted ownership (the \u201cholding period\u201d) \u2013 Shareholding acquired as a result of a contribution under the \u201ccontrolled realisation\u201d tax regime or by way of a demerger (\u201cscissione mediante scorporo\u201d) \u2013 Effects -","og_description":"With regard to a demerger by way of a \u201cscissione mediante scorporo\u201d pursuant to Article 2506.1 of the Italian Civil Code, involving the transfer to a pre-existing beneficiary company of assets other than a business or a business division, as well as shareholdings meeting the \u201cobjective\u201d requirements for the participation exemption relating to residence and\/or [...]","og_url":"https:\/\/www.hessepartner.it\/en\/uninterrupted-ownership-the-holding-period-shareholding-acquired-as-a-result-of-a-contribution-under-the-controlled-realisation-tax-regime-or-by-way-of\/","article_published_time":"2026-09-12T18:13:54+00:00","author":"Georg Hesse","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Georg Hesse"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.hessepartner.it\/en\/uninterrupted-ownership-the-holding-period-shareholding-acquired-as-a-result-of-a-contribution-under-the-controlled-realisation-tax-regime-or-by-way-of\/#article","isPartOf":{"@id":"https:\/\/www.hessepartner.it\/en\/uninterrupted-ownership-the-holding-period-shareholding-acquired-as-a-result-of-a-contribution-under-the-controlled-realisation-tax-regime-or-by-way-of\/"},"author":{"name":"Georg Hesse","@id":"https:\/\/www.hessepartner.it\/it\/#\/schema\/person\/e493875a16bb2d4a9f02c85ad9392273"},"headline":"Uninterrupted ownership (the \u201cholding period\u201d) \u2013 Shareholding acquired as a result of a contribution under the \u201ccontrolled realisation\u201d tax regime or by way of a demerger (\u201cscissione mediante scorporo\u201d) \u2013 Effects","datePublished":"2026-09-12T18:13:54+00:00","mainEntityOfPage":{"@id":"https:\/\/www.hessepartner.it\/en\/uninterrupted-ownership-the-holding-period-shareholding-acquired-as-a-result-of-a-contribution-under-the-controlled-realisation-tax-regime-or-by-way-of\/"},"wordCount":202,"articleSection":["Unkategorisiert"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.hessepartner.it\/en\/uninterrupted-ownership-the-holding-period-shareholding-acquired-as-a-result-of-a-contribution-under-the-controlled-realisation-tax-regime-or-by-way-of\/","url":"https:\/\/www.hessepartner.it\/en\/uninterrupted-ownership-the-holding-period-shareholding-acquired-as-a-result-of-a-contribution-under-the-controlled-realisation-tax-regime-or-by-way-of\/","name":"Uninterrupted ownership (the \u201cholding period\u201d) \u2013 Shareholding acquired as a result of a contribution under the \u201ccontrolled realisation\u201d tax regime or by way of a demerger (\u201cscissione mediante scorporo\u201d) \u2013 Effects -","isPartOf":{"@id":"https:\/\/www.hessepartner.it\/it\/#website"},"datePublished":"2026-09-12T18:13:54+00:00","author":{"@id":"https:\/\/www.hessepartner.it\/it\/#\/schema\/person\/e493875a16bb2d4a9f02c85ad9392273"},"breadcrumb":{"@id":"https:\/\/www.hessepartner.it\/en\/uninterrupted-ownership-the-holding-period-shareholding-acquired-as-a-result-of-a-contribution-under-the-controlled-realisation-tax-regime-or-by-way-of\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.hessepartner.it\/en\/uninterrupted-ownership-the-holding-period-shareholding-acquired-as-a-result-of-a-contribution-under-the-controlled-realisation-tax-regime-or-by-way-of\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.hessepartner.it\/en\/uninterrupted-ownership-the-holding-period-shareholding-acquired-as-a-result-of-a-contribution-under-the-controlled-realisation-tax-regime-or-by-way-of\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Startseite","item":"https:\/\/www.hessepartner.it\/en\/"},{"@type":"ListItem","position":2,"name":"Uninterrupted ownership (the \u201cholding period\u201d) \u2013 Shareholding acquired as a result of a contribution under the \u201ccontrolled realisation\u201d tax regime or by way of a demerger (\u201cscissione mediante scorporo\u201d) \u2013 Effects"}]},{"@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\/"}]}},"_links":{"self":[{"href":"https:\/\/www.hessepartner.it\/en\/wp-json\/wp\/v2\/posts\/3434","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.hessepartner.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hessepartner.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hessepartner.it\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hessepartner.it\/en\/wp-json\/wp\/v2\/comments?post=3434"}],"version-history":[{"count":1,"href":"https:\/\/www.hessepartner.it\/en\/wp-json\/wp\/v2\/posts\/3434\/revisions"}],"predecessor-version":[{"id":3435,"href":"https:\/\/www.hessepartner.it\/en\/wp-json\/wp\/v2\/posts\/3434\/revisions\/3435"}],"wp:attachment":[{"href":"https:\/\/www.hessepartner.it\/en\/wp-json\/wp\/v2\/media?parent=3434"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hessepartner.it\/en\/wp-json\/wp\/v2\/categories?post=3434"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hessepartner.it\/en\/wp-json\/wp\/v2\/tags?post=3434"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}