Those who did not pay by July 31 have not forfeited the benefit: the quinquies has changed the rules of the game. But that margin is used up only once, and the bill comes due with the final installment. In the days following the deadline for the first installment, we received numerous inquiries from businesses convinced they had lost the facilitated settlement.

It is not uncommon in the life of an S.r.l. for shareholders to feel the need to distribute profits in a manner different from their respective shareholdings. The reasons can vary widely: a shareholder who has contributed more significantly to the company's results, the desire to reward the operational input of some over others, or simply family dynamics suggesting an asymmetrical distribution.

With the reopening of the terms for the 2026-2027 biennium, many entrepreneurs and professionals find themselves asking the same question that accompanied the last two years: is it worth accepting the income proposal formulated by the Italian Revenue Agency, or is it more prudent to stay out?

Anyone preparing to sell or acquire a business, or to take part in a merger or contribution in kind, sooner or later faces the same question: what exactly is due diligence, and why is it so decisive for the outcome of the transaction? In simple terms, it is the fact-finding investigation that precedes signing and makes it possible to verify whether the actual state of the business matches what has been represented - on the legal, tax, accounting and employment fronts.

There comes a moment in the life of a company when financial results, while remaining an essential element, are no longer sufficient to tell its full story. Growth is also measured through the choices made, the way relationships with clients and collaborators are built, attention to governance, the ability to innovate, and the commitment to generating a positive and lasting impact.

With the start of the new 2026-2027 two-year period, the Concordato Preventivo Biennale (CPB) is back in the spotlight. This instrument, introduced by the legislator with Legislative Decree No. 13 of February 12, 2024, is part of a broader tax reform process aimed at fostering a more collaborative relationship between taxpayers and the Tax Authorities.