SFEF

2016/22

Taxation of italian private equity funds


This article provides an analysis of the tax regime of Italian private equity funds (“Private Equity Funds” or “Funds”) set-up in the form of closed-end funds, focusing on taxation applicable on the income realised by the Funds and their investors. Furthermore a brief description of an alternative private equity structure utilizing a new closed-end investment company – SICAF ( Società di investimento a capitale fisso ) – is also provided.

The authors would like to thank their colleague Gabriella Cammarota for the useful contribution to this article.

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