- 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.