Definition of “Partecipazione Qualificata” – the Significant Shareholding

What Is a “Qualified Participation” (Partecipazione Qualificata)? Definition The definition of “qualified participation can be found in section 67(1)(c) of the Italian Tax Code. A qualified/significant shareholding is defined as any shareholding (excluding savings shares – “azioni di risparmio”) in the capital or assets of a Company (as defined – see below) carrying, either: a) […]