Contributions of qualified shareholdings into holding companies – conditions for tax neutrality

Author

IPG, Cristiano Lenti, Tommaso Perri

Activity area

Corporate and Commercial Law, Tax Law

IPG Journal

11/02/2026

WELFARE IN ACTION: REGULATIONS, SOLUTIONS, AND OPERATIONAL BENEFITS

The update examines the Italian tax regime governing corporate welfare schemes under Articles 49 and 51 of the TUIR. It focuses on performance bonus conversion, eligibility thresholds, fringe benefits and corporate tax deductibility. Welfare in action: regulations, solutions, and operational benefits

09/02/2026

231: VIOLATIONS OF EUROPEAN RESTRICTIVE MEASURES INTRODUCED

231: violations of european restrictive measures introduced

04/02/2026

Update on Labor and Social Security - January 2026

IPG Journal