Family holding companies, whether “pure” or “mixed”, are obliged to submit various types of reports.
“Pure holding companies” are those formed for the sole purpose of buying and selling shareholdings.
According to ATAD legislation, “mixed holding companies” are those formed for the main purpose of producing goods or services, engaging in consulting or other types of activities, and for the secondary purpose of buying and selling shareholdings, for which “financial prevalence” has been verified. The “financial prevalence” requirement is met when, considering the assets recorded in the last full financial year, the overall value of the shareholdings held and of the other assets in place with investees (financial receivables and guarantees) exceed 50% of the total assets. This requirement must be verified every year.
Of the various communications required of these companies, Nettuno Fiduciaria submits the “Declarations to the Relationship Register” and the “CRS Declarations” on behalf of the family holding companies.
