Press Room

2021 Budget Law suspends the obligations to absorb losses arisen in 2020 financial year, for five years. The shareholders’ meeting may elect to postpone loss absorption or to perform an immediate recapitalisation. This option – under certain conditions – implies that the company becomes eligible for the so-called “capital-strengthening measure”. The introduction of such a benefit stirs reflections on the relationship between majority and minority shareholders.

Source: Norme&Tributi Plus [link]