Scissione Apr 2026

The original company continues to exist but spins off a portion of its assets/liabilities to another entity.

The original company dissolves, and all its assets/liabilities are split between two or more recipient companies. Scissione

Instead of paying the VAT to the supplier, the buyer "splits" the payment: they pay the taxable amount to the supplier and pay the VAT amount directly to the Treasury. The original company continues to exist but spins

In a business context, scissione is a corporate restructuring operation where a company transfers all or part of its assets and liabilities to one or more existing or newly formed companies. In a business context, scissione is a corporate

A specific type of demerger where shares of the new entity are assigned directly to the transferring company rather than its shareholders.

The Italian term translates to "split," "division," or "severance." Depending on the context, it refers to significant structural changes in business, law, politics, or psychology. 1. Corporate and Legal: Demergers (Corporate Law)

Recent Italian legislation (Legislative Decree No. 19/2023) has updated the rules for international scissione to align with EU directives on cross-border mobility. 2. Fiscal: Scissione dei Pagamenti (Split Payment)