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

08/09/2026

Update on Employment and Social Security - August 2026

An overview of the main employment and social security developments for August 2026, covering platform work, workplace safety, NASpI unemployment benefits, employee welfare and hiring incentives. This month's focus examines smart working, including individual agreements, the right to disconnect, health and safety requirements and recent Italian Supreme Court guidance. Update on Employment and Social Security - August 2026

31/08/2026

Legislative Decree NO. 47/2026 and the reform of corporate governance rules

The update examines the main changes introduced by Legislative Decree No. 47/2026 to the corporate governance framework for Italian companies, including greater flexibility in the choice of management and control models and the revised rules governing corporate bodies. Particular attention is paid to delegated powers, directors’ duties and interests, internal control systems and the adjustments companies should consider in light of the new framework. Legislative Decree NO. 47/2026 and the reform of corporate governance rules

31/07/2026

New Incentives Code and Opportunities for SMEs

IPG Journal