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Italy – Benefit Companies: A growing phenomenon

​Nowadays, sustainability – intended in the broader sense of positive environmental and social impact of business efforts – is a sensitive topic for many entrepreneurs. Promoting certain "social structures" aimed at pursuing sustainability, without losing track of the business side, is the goal of recent actions of the Italian legislator.

Do capital losses relating to fiscal years prior to 2020 qualify to postpone mandatory capital reduction or dissolution of the company? The Ministry of Economic Development clarifies the impact of Sec. 6 of Law Decree No. 23/2020

​The Italian Ministry of Economic Development ("MISE") (Circular No. 26890/2021) recently provided useful indications on the application of Sec. 6 of Law Decree No. 23/2020, as replaced by Sec. 1, Par. 266, of Law No. 178/2020, concerning the reduction of the corporate capital for losses suffered during the Sars-Cov-2 pandemic and the postponement of the deadline by which the loss must be reduced to less than one third of the corporate capital.

Are health emergencies, mandatory shutdown and economic crisis enough to suspend rent payments?

​The government’s social distancing measures adopted to contain the spread of the SARS-Cov2/CoViD-19 pandemic have generated a fervent debate among legal experts as to whether it is possible to resort to general principles of law to mitigate the economic impact on tenants.