Holdings: what's changing and what to do
A document prepared by the professionals of Belluzzo International Partners analysing the recent audits conducted by the Italian Revenue Agency on the retention of profits within family holding companies, in light of Article 10-bis of Law No. 212/2000 and the Guidance Act issued by the MEF on 27 February 2025.
The contribution provides a concise and operational overview of the scope of genuinely sustainable challenges and the governance safeguards to be adopted, along with an update on the most recent administrative positions on the matter.
For further details, please see the full document below.
