- The VAT exemption for waiving rights on shares is limited.
- The tax authority (Agenzia delle Entrate) allows the benefit only for the “direct” transfer of shares.
- This position was clarified in response to ruling no. 59/2026.
- The case involved a holding company (Alpha) receiving compensation for consenting to the waiver of restrictions and its own rights.
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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