Since 27 June 2026, transfers of shares in a predominantly real-estate company must be recorded by a notarised or lawyer-countersigned deed, on pain of absolute nullity. A tax test, Article 726 of the
Parent-subsidiary regime, tax consolidation, active holding company status, tax on passive holding companies: is your holding company still what you think it is?
Social security status, the 10% threshold, the differential contribution on high incomes: what really determines the choice between salary and dividends in 2026.
