“Summer maneuver” 3: News on real estate funds
Article 32 of Legislative Decree 78/2010 converted by Law 122/2010 (the "Summer Maneuver"), makes significant changes to the statutory regulations of mutual funds and the tax regime of real estate funds.
The purpose of this circular is to describe the main changes that occurred pending the implementation provisions of the Ministry of Economy and Finance, provided for by paragraph 2 of article 32 of Legislative Decree no. 78/2010.
Topics index
- The main news on real estate funds
- Failure to adjust and liquidate the fund
- Proceeds distributed to non-residents