Tax allowance in case of increasing of the share capital

The art. 5, par. 3 ter of the D.l. 78/2009 introduces the tax allowance of the 3%, for 5 years, on the contribution by the shareholders up to 500.000 € in case of the increase of the share capital. The tax allowance is applied also for the non-monetary contributions including the IPR (intellectual property rights) thus for the credits these are the conditions: in case of a shareholder company, the credits shall be evaluated by sworn expert appointed by the court; in case of a limited liability company, the credits shall be evaluated by a qualified auditor.