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Corporate & Commercial

14 September 2020
Antonio Grieco COVID-19 and shareholder loan reimbursement

Italy - Grieco e Associati

The reimbursement of shareholder loans to a company and the reimbursement of loans made by companies belonging to the same group are postponed until other company creditors have been reimbursed if there is an excessive imbalance between the financed company's debt and its net equity or if its financial situation would be better improved through a capital increase. However, in light of the COVID-19 emergency, these norms have been suspended for loans made between 9 April 2020 and 31 December 2020.

Authors: Antonio Grieco, Eugenio Vaccari
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Recent updates

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