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CESOP, Sole Beneficiary for Payments to Sole Proprietorships and Individuals

With regard to CESOP, if a beneficiary is the owner of a sole proprietorship, payments to the sole proprietorship and those to the natural person who owns the business must be considered as having a single beneficiary. This means that, for example, for the purpose of verifying whether the threshold of 25 cross-border payments within the reporting quarter has been exceeded, the number of direct payments to the sole proprietorship must be added to the number of direct payments to the owner of the business.

Source: www.ipsoa.it

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