- The Italian Revenue Agency clarified that the consideration of the transferring company for contributions in kind should be identified in the increase in share capital of the receiving company, including any premium, plus the amounts paid by the receiving company to the transferring company as a settlement for any differences in the assets’ values at the time of the appraisal and at the effective date of the operation.
- The settlement is closely related to the contribution operation, as it is made based on the higher value of the contributed assets.
Source: ipsoa.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.
