Cristiana Felisi writes for We Wealth on family pacts and intra-family corporate restructuring
min readPrivate Client Partner Cristiana Felisi has contributed an article to We Wealth examining a significant ruling by the Italian Supreme Court (Corte di Cassazione, No. 4376/2026) on the scope of the patto di famiglia (family pact) in the context of intra-family corporate restructuring.
The Court has clarified that a reorganisation of company shareholdings within a family can constitute a patto di famiglia where the purpose is to transfer business participations to descendants, even if those descendants are already shareholders. Cristiana analyses the implications of this decision, including the Court's reaffirmation that such agreements are null and void if not executed by public deed (atto pubblico), and considers what this means in practice for families planning the generational transfer of business assets.
The full article is available to read on We Wealth (in Italian).
