The 2026 Budget Law has reintroduced the tax-favored regime for the assignment and transfer of assets to shareholders, as well as the tax-favored conversion of companies into simple partnerships, with qualifying transactions to be completed by 30 September 2026.
Where the statutory requirements are met, the regime allows the transfer of real estate and other non-business assets to shareholders under a preferential tax treatment. Given the tax, corporate, and asset planning implications of these transactions, our Firm encourages clients to assess these opportunities promptly.
We remain at your full disposal to evaluate each specific situation, determine whether the regime is advantageous, and analyze the related tax and operational implications.