Assistance with the transfer of family assets

ECOVIS STLex has accumulated extensive experience in planning and transferring assets, analysing and identifying the most effective and advantageous solutions for its clients.

Tax and civil legislation sometimes envisages a total tax exemption on the transfer of the business to descendants and spouses, as long as certain conditions aimed at encouraging business continuity are met. The most common and suitable solutions include:

  • Family covenant
    The firm’s experts have accumulated extensive and significant experience in setting up and implementing family covenants.
    Article 768 bis of the Italian Civil Code introduced the institution with the aim of facilitating “the passing of the baton” to second generations, configuring the possibility for the entrepreneur or shareholder of a company to transfer all or part of the company or its shares to one or more descendants (children and grandchildren).
    The family covenant is an agreement by means of which, on an exceptional basis, the entrepreneur is allowed to bring forward the succession, allowing the generational passage and avoiding future inheritance disputes.
  • Family holding companies
    The family holding company is the most suitable means of protecting a family’s assets and managing the family business, reaching a shared intention among the various members of the family.
    The family holding company provides asset protection and management features, both with a view to generational succession, favouring the transfer of the business to descendants with greater entrepreneurial aptitude, and with a view to rationalising assets. This institution also enjoys numerous advantages in terms of taxation, potentially making it possible to take advantage of the participation exemption regime, tax consolidation or group VAT, and to benefit from reduced taxation on dividends.

This activity is recommended for

Family/Private Equity
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