{"id":1538,"date":"2026-04-16T11:50:41","date_gmt":"2026-04-16T09:50:41","guid":{"rendered":"https:\/\/tempora.tax\/2026\/04\/16\/la-holding-polivalente-gestione-del-business-e-governance-familiare\/"},"modified":"2026-04-16T11:51:27","modified_gmt":"2026-04-16T09:51:27","slug":"la-holding-polivalente-gestione-del-business-e-governance-familiare","status":"publish","type":"post","link":"https:\/\/tempora.tax\/en\/2026\/04\/16\/la-holding-polivalente-gestione-del-business-e-governance-familiare\/","title":{"rendered":"WEBINAR &#8211; La holding polivalente: gestione del business e governance familiare"},"content":{"rendered":"<p class=\"lead\"><span style=\"text-decoration: underline;\"><strong>ITA<\/strong><\/span><\/p>\n<p class=\"lead\">Il trasferimento delle partecipazioni societarie rappresenta oggi uno dei terreni pi\u00f9 complessi e, al contempo, pi\u00f9 strategici della Pianificazione Patrimoniale: terreno in cui il diritto societario, la fiscalit\u00e0 diretta e indiretta e la pianificazione della governance e del passaggio generazionale si intrecciano inscindibilmente.<\/p>\n<p>In data 14 aprile 2026 il\u00a0<strong>Dott. Michele Saletti<\/strong>, Founder &amp; Partner di TEMPORA Tax&amp;Legal, \u00e8 intervenuto come relatore nell&#8217;ambito del corso\u00a0<strong>&#8220;<em>La holding polivalente: gestione del business e governance familiare<\/em>&#8220;<\/strong>, percorso formativo promosso dalla Fondazione dei Dottori Commercialisti e degli Esperti Contabili di Salerno in collaborazione con OPEN Dot Com.<\/p>\n<p>Il contributo si \u00e8 concentrato sul <strong>trasferimento delle partecipazioni<\/strong>, articolandosi in quattro direttrici di approfondimento: l&#8217;introduzione alla pianificazione patrimoniale; il ruolo della holding quale strumento di governance e di passaggio generazionale; la fiscalit\u00e0 dei trasferimenti a titolo oneroso; la fiscalit\u00e0 dei trasferimenti a titolo gratuito.<\/p>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"text-decoration: underline;\">ENG<\/span><\/strong><\/p>\n<div data-test-render-count=\"1\">\n<div class=\"group\">\n<div class=\"contents\">\n<div class=\"group relative relative pb-3\" data-is-streaming=\"false\">\n<div class=\"font-claude-response relative leading-[1.65rem] [&amp;_pre&gt;div]:bg-bg-000\/50 [&amp;_pre&gt;div]:border-0.5 [&amp;_pre&gt;div]:border-border-400 [&amp;_.ignore-pre-bg&gt;div]:bg-transparent [&amp;_.standard-markdown_:is(p,blockquote,h1,h2,h3,h4,h5,h6)]:pl-2 [&amp;_.standard-markdown_:is(p,blockquote,ul,ol,h1,h2,h3,h4,h5,h6)]:pr-8 [&amp;_.progressive-markdown_:is(p,blockquote,h1,h2,h3,h4,h5,h6)]:pl-2 [&amp;_.progressive-markdown_:is(p,blockquote,ul,ol,h1,h2,h3,h4,h5,h6)]:pr-8\">\n<div>\n<div class=\"standard-markdown grid-cols-1 grid [&amp;_&gt;_*]:min-w-0 gap-3 standard-markdown\">\n<p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">The transfer of corporate shareholdings represents today one of the most intricate and, at the same time, most strategic areas of Wealth Planning: a domain in which company law, direct and indirect taxation, and the planning of governance and of generational succession are inextricably interwoven.<\/p>\n<p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">On 14 April 2026, <strong>Dott. Michele Saletti<\/strong>, Founder &amp; Partner of TEMPORA Tax&amp;Legal, delivered a lecture within the course &#8220;<em><strong>The multi-purpose holding company: business management and family governance<\/strong><\/em>&#8220;, a training programme promoted by the Foundation of the Order of Chartered Accountants of Salerno in partnership with OPEN Dot Com.<\/p>\n<p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">The contribution focused on the <strong>transfer of shareholdings<\/strong>, developing along four lines of analysis: an introduction to wealth planning; the role of the holding company as an instrument of governance and generational succession; the taxation of transfers for consideration; and the taxation of gratuitous transfers.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"flex justify-start\" role=\"group\" aria-label=\"Message actions\">\n<div class=\"text-text-300\">\n<div class=\"text-text-300 flex items-stretch justify-between\">\n<div class=\"w-fit\" data-state=\"closed\">\n<div class=\"relative text-text-500 group-hover\/btn:text-text-100\">\n<div class=\"transition-all opacity-100 scale-100\"><\/div>\n<div class=\"absolute top-0 left-0 transition-all opacity-0 scale-50\"><\/div>\n<\/div>\n<\/div>\n<div class=\"w-fit\" data-state=\"closed\">\n<div class=\"text-text-500 group-hover\/btn:text-text-100\"><\/div>\n<\/div>\n<div class=\"w-fit\" data-state=\"closed\">\n<div class=\"text-text-500 group-hover\/btn:text-text-100\"><\/div>\n<\/div>\n<div class=\"flex items-center\">\n<div class=\"w-fit\" data-state=\"closed\">\n<div class=\"text-text-500 group-hover\/btn:text-text-100\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"h-px w-full pointer-events-none\" aria-hidden=\"true\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>ITA Il trasferimento delle partecipazioni societarie rappresenta oggi uno dei terreni pi\u00f9 complessi e, al contempo, pi\u00f9 strategici della Pianificazione Patrimoniale: terreno in cui il diritto societario, la fiscalit\u00e0 diretta e indiretta e la pianificazione della governance e del passaggio generazionale si intrecciano inscindibilmente. In data 14 aprile 2026 il\u00a0Dott. Michele Saletti, Founder &amp; Partner&hellip;<\/p>\n","protected":false},"author":2,"featured_media":1539,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[24,40,30,28,22],"tags":[],"class_list":["post-1538","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-en","category-succession-planning-en","category-tax-en","category-trust-en","category-wealth-planning","category-24","category-40","category-30","category-28","category-22","description-off"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>WEBINAR - La holding polivalente: gestione del business e governance familiare - Tempora Tax<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/tempora.tax\/en\/2026\/04\/16\/la-holding-polivalente-gestione-del-business-e-governance-familiare\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"WEBINAR - La holding polivalente: gestione del business e governance familiare - Tempora Tax\" \/>\n<meta property=\"og:description\" content=\"ITA Il trasferimento delle partecipazioni societarie rappresenta oggi uno dei terreni pi\u00f9 complessi e, al contempo, pi\u00f9 strategici della Pianificazione Patrimoniale: terreno in cui il diritto societario, la fiscalit\u00e0 diretta e indiretta e la pianificazione della governance e del passaggio generazionale si intrecciano inscindibilmente. 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