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Tax Incentives for Innovative Startups and SMEs: Clarification on Investment Thresholds and Determination

  • The text is a response to an inquiry regarding tax incentives for investments in start-ups and innovative small and medium enterprises.
  • The company in question is a management company active in alternative investments for over 20 years.
  • They have established a European long-term investment fund that operates as a collective investment scheme.
  • The fund’s capital is raised through subscription of shares, with a gradual allocation of the portfolio and monitoring of investments.
  • The fund’s management regulations include a subscription period of up to 12 months, extendable for another 12 months, during which investors adhere to the fund’s regulations by subscribing to shares.

Source: agenziaentrate.gov.it

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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