{"id":3480,"date":"2026-11-08T21:23:56","date_gmt":"2026-11-08T20:23:56","guid":{"rendered":"https:\/\/www.hessepartner.it\/?p=3480"},"modified":"2026-11-08T21:24:01","modified_gmt":"2026-11-08T20:24:01","slug":"contributions-of-shareholdings-under-the-controlled-realisation-regime-establishment-of-a-purely-passive-holding-company-generational-succession-as-a-potentially-valid-commercial-r","status":"publish","type":"post","link":"https:\/\/www.hessepartner.it\/en\/contributions-of-shareholdings-under-the-controlled-realisation-regime-establishment-of-a-purely-passive-holding-company-generational-succession-as-a-potentially-valid-commercial-r\/","title":{"rendered":"Contributions of Shareholdings under the Controlled Realisation Regime \u2013 Establishment of a Purely Passive Holding Company \u2013 Generational Succession as a Potentially Valid Commercial Rationale"},"content":{"rendered":"

The establishment of a so-called “purely passive holding company” through contributions of shareholdings under the controlled realisation regime must be assessed in light of potential challenges under the rules governing the abuse of tax law.<\/p>\n

In this regard, it should be noted that no challenge on the grounds of abuse of law may be raised where the establishment of the company is supported by genuine and non-negligible non-tax reasons.<\/p>\n

Such reasons may include, for example, generational succession and the transfer of family business interests to the next generation, particularly where the underlying economic activities are carried out through shareholdings in operating companies.<\/p>\n","protected":false},"excerpt":{"rendered":"

The establishment of a so-called “purely passive holding company” through contributions of shareholdings under the controlled realisation regime must be assessed in light of potential challenges under the rules governing the abuse of tax law. In this regard, it should be noted that no challenge on the grounds of abuse of law may be raised […]<\/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-3480","post","type-post","status-publish","format-standard","hentry","category-unkategorisiert"],"yoast_head":"\nContributions of Shareholdings under the Controlled Realisation Regime \u2013 Establishment of a Purely Passive Holding Company \u2013 Generational Succession as a Potentially Valid Commercial Rationale -<\/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\/contributions-of-shareholdings-under-the-controlled-realisation-regime-establishment-of-a-purely-passive-holding-company-generational-succession-as-a-potentially-valid-commercial-r\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Contributions of Shareholdings under the Controlled Realisation Regime \u2013 Establishment of a Purely Passive Holding Company \u2013 Generational Succession as a Potentially Valid Commercial Rationale -\" \/>\n<meta property=\"og:description\" content=\"The establishment of a so-called “purely passive holding company” through contributions of shareholdings under the controlled realisation regime must be assessed in light of potential challenges under the rules governing the abuse of tax law. 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