{"id":719,"date":"2018-01-09T12:53:58","date_gmt":"2018-01-09T11:53:58","guid":{"rendered":"https:\/\/pegasoadv.cloud\/betaoci\/?p=719"},"modified":"2021-01-20T12:55:38","modified_gmt":"2021-01-20T11:55:38","slug":"qualifying-holding","status":"publish","type":"post","link":"https:\/\/www.opencompanyitaly.com\/en\/qualifying-holding\/","title":{"rendered":"Qualifying Holding"},"content":{"rendered":"<h3>Starting from the 1st of January, qualifying holding and non-qualifying holding are subject to withholding tax 26%.<\/h3>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-full wp-image-605\" src=\"https:\/\/pegasoadv.cloud\/betaoci\/wp-content\/uploads\/2021\/01\/Qualifying-Holding.jpg\" alt=\"\" width=\"260\" height=\"140\" \/><\/p>\n<div><em><strong>What Changed?<\/strong><\/em><\/div>\n<div>Until 31th December 2017, qualifying holding was subject to the following tax rate:<\/div>\n<ul>\n<li>58% in 2017;<\/li>\n<li>49.72% from 2008 to 2016;<\/li>\n<li>40% until 2007.<\/li>\n<\/ul>\n<div>The new tax scheme (26%) applies to Capital Gains resulting from the 1st January 2019 upon disposal of shares, and to Profits received starting from 1st January 2018.<\/div>\n<div>Profits generated until 31th December 2017 and distributed until 2022 are subject to the previous tax regime (58%).<\/div>\n<div><\/div>\n<div>Source: Fisco Oggi and Ipsoa<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Starting from the 1st of January, qualifying holding and non-qualifying holding are subject to withholding tax 26%. What Changed? Until 31th December 2017, qualifying holding was subject to the following tax rate: 58% in 2017; 49.72% from 2008 to 2016; 40% until 2007. The new tax scheme (26%) applies to Capital Gains resulting from the&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[2],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/www.opencompanyitaly.com\/en\/wp-json\/wp\/v2\/posts\/719"}],"collection":[{"href":"https:\/\/www.opencompanyitaly.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.opencompanyitaly.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.opencompanyitaly.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.opencompanyitaly.com\/en\/wp-json\/wp\/v2\/comments?post=719"}],"version-history":[{"count":1,"href":"https:\/\/www.opencompanyitaly.com\/en\/wp-json\/wp\/v2\/posts\/719\/revisions"}],"predecessor-version":[{"id":720,"href":"https:\/\/www.opencompanyitaly.com\/en\/wp-json\/wp\/v2\/posts\/719\/revisions\/720"}],"wp:attachment":[{"href":"https:\/\/www.opencompanyitaly.com\/en\/wp-json\/wp\/v2\/media?parent=719"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.opencompanyitaly.com\/en\/wp-json\/wp\/v2\/categories?post=719"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.opencompanyitaly.com\/en\/wp-json\/wp\/v2\/tags?post=719"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}