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TAX BENEFIT

There are significant tax benefits both for individuals and companies resident in Italy that in the four years 2013-2016 decide to invest in innovative start-ups through our platform. However, please note that, pursuant to Article 25 of growth decree 2.0, (Growth Decree), the distribution of profits to innovative start-ups is subject to limitations.

Tax allowance can be claimed by individuals that can deduct from their gross tax the equivalent of 19% of the amount invested with a maximum annual investment of € 500,000. Without prejudice to the annual ceiling, the percentage rises to 25% for investments in innovative start-ups having a social vocation (paragraph 4 of Article 25 of the 'growth bis' decree) or in those ones exclusively developing and marketing innovative products highly technological in the energy field.

Incentives for companies investing in innovative start-ups have reduced by 20% the total taxable amount invested in the share capital of innovative start-ups for a maximum annual investment of €.1,800,000. Notwithstanding the maximum annual amount, the percentage rises to 27% for investments in innovative start-ups with a social vocation or in start-ups that develop and market exclusively innovative high technology products in the energy field.

In order to enjoy all the above benefits it’s necessary to keep the investment for a minimum period of two years.

The tax form (Modello Unico 2014) has already been implemented with a new section dedicated to the benefits arising from investing in innovative start-ups and it allows to apply for tax allowance on transactions completed in 2013. Before investing, we invited you to consult your tax advisor for a calculation of the benefits you’re entitled to.