Qualified holdings, the new fiscal regime

Enzo Mignarri
Additional contact information
Enzo Mignarri: Università di Siena

BANCARIA, 2018, vol. 2, 56-62

Abstract: The Budget Law 2018, which follows the Ministry of Economy and Finance decree of May 2017, has modified the tax treatment of capital gains and other financial incomes received by natural persons with qualified holdings not in a business regime, establishing the application of the 26% withholding tax and equalizing this treatment with that of qualified shareholdings, in order to simplify the financial system. The sequence of different disciplines has required the definition of appropriate transitional regimes

JEL-codes: H20 K34 (search for similar items in EconPapers)
Date: 2018
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.bancaria.it/en/qualified-holdings-the-new-fiscal-regime (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ban:bancar:v:2:y:2018:m:february:p:56-62

Access Statistics for this article

BANCARIA is currently edited by Bancaria Editrice - the publisher of the Italian Banking Association

More articles in BANCARIA from Bancaria Editrice
Bibliographic data for series maintained by Francesco Emiliano Tani ().