Partecipazioni Qualificate 2018-01-09

Qualifying Holding - Taxation 2018Starting 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 1st January 2019 upon disposal of shares, and to Profits received starting from 1st January 2018.
Profits generated until 31th December 2017 and distributed until 2022 are subject to the previous tax regime (58%).
Source: Fisco Oggi and Ipsoa

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