Budget law for 2017 introduced a tax benefit for long-term investment included in the so-called individual savings plans, by identifying the scope and types of long-term profitable investment to which individuals can contribute their savings. This new financial product is aimed at supporting Italian industrial and commercial businesses – as well as European ones having a seat in Italy – for which the need of financial resources is higher and resources from banks are not sufficient. The application of the tax benefit requires the support by qualified financial intermediaries who can manage the taxation applied to the product and verify the conditions required by the regulation in order to obtain a tax benefit. The conference is aimed at discussing this new financial instrument pending the issue of the implementing decree and of clarifications by the Revenue Office.
Introduction – Characteristics of individual savings plans and scope of related tax benefits
Alessandro Grassetto, Coordinator of the Studies commission of the domestic tax department of the Roll of Chartered Accountants in Padua
Businesses receiving invested resources – Support by professional operators
Igino Beverini, Co Head at Lazard Partner Allianz for Corporate Finance activities
Constitution and composition of individual savings plans – Conditions to obtain tax benefits – Limits, constraints and lapse of tax benefits
Michele Scolletta, Director Head of Allianz Networks Sales of Allianz Global Investors
Case studies
Claudio Ongis, Area Manager Allianz Bank
