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Qualified holdings, the new fiscal regime

Author

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  • Enzo Mignarri

    (Università di Siena)

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

Suggested Citation

  • Enzo Mignarri, 2018. "Qualified holdings, the new fiscal regime," BANCARIA, Bancaria Editrice, vol. 2, pages 56-62, February.
    • Handle: RePEc:ban:bancar:v:2:y:2018:m:february:p:56-62
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    File URL: http://www.bancaria.it/en/qualified-holdings-the-new-fiscal-regime
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    More about this item

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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