{"id":27686,"date":"2010-07-26T22:00:00","date_gmt":"2010-07-26T20:00:00","guid":{"rendered":"https:\/\/www.delucapartners.it\/news\/ministry-of-labour-the-social-security-contributions-reliefs-are-manteined-in-case-of-transfer-of-business-2\/"},"modified":"2026-02-13T11:25:37","modified_gmt":"2026-02-13T10:25:37","slug":"ministry-of-labour-the-social-security-contributions-reliefs-are-manteined-in-case-of-transfer-of-business-2","status":"publish","type":"post","link":"https:\/\/www.delucapartners.it\/fr\/news\/ministry-of-labour-the-social-security-contributions-reliefs-are-manteined-in-case-of-transfer-of-business-2\/","title":{"rendered":"MINISTRY OF LABOUR: THE SOCIAL SECURITY CONTRIBUTION\u2019S RELIEFS ARE MANTEINED IN CASE OF TRANSFER OF BUSINESS"},"content":{"rendered":"\n<div style=\"text-align: justify\"><span style=\"font-size: 9pt\">The Ministry of Labour, answering to questioning no. 20\/10, confirmed that, in case of transfer of business, the social security contribution&rsquo;s reliefs set forth under art. 8, par. 9, L. no. 407\/90 will automatically pass from the transferor to the transferee for the residual part and until the expiration. In case of transfer of business, in fact, in spite of the variation of the legal ownership, the working relationship with the transferor continues with the transferee, without any interruption, apart from the kind of legal transaction executed by the transferring parties (e.g. transfer of going concern, loan of business, tenancy, etc.) <\/span><\/div>\n","protected":false},"excerpt":{"rendered":"<p>The Ministry of Labour, answering to questioning no. 20\/10, confirmed that, in case of transfer of business, the social security contribution&rsquo;s reliefs set forth under art. 8, par. 9, L. no. 407\/90 will automatically pass from the transferor to the transferee for the residual part and until the expiration. In case of transfer of business, [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[175,192,198],"tags":[],"class_list":["post-27686","post","type-post","status-publish","format-standard","hentry","category-insights","category-legislation","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>MINISTRY OF LABOUR: THE SOCIAL SECURITY CONTRIBUTION\u2019S RELIEFS ARE MANTEINED IN CASE OF TRANSFER OF BUSINESS - De Luca &amp; Partners<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/posts\/27686\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"MINISTRY OF LABOUR: THE SOCIAL SECURITY CONTRIBUTION\u2019S RELIEFS ARE MANTEINED IN CASE OF TRANSFER OF BUSINESS - De Luca &amp; Partners\" \/>\n<meta property=\"og:description\" content=\"The Ministry of Labour, answering to questioning no. 20\/10, confirmed that, in case of transfer of business, the social security contribution&rsquo;s reliefs set forth under art. 8, par. 9, L. no. 407\/90 will automatically pass from the transferor to the transferee for the residual part and until the expiration. In case of transfer of business, [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.delucapartners.it\/fr\/news\/ministry-of-labour-the-social-security-contributions-reliefs-are-manteined-in-case-of-transfer-of-business-2\/\" \/>\n<meta property=\"og:site_name\" content=\"De Luca &amp; Partners\" \/>\n<meta property=\"article:published_time\" content=\"2010-07-26T20:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-13T10:25:37+00:00\" \/>\n<meta name=\"author\" content=\"Melismelis\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Melismelis\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/news\\\/ministry-of-labour-the-social-security-contributions-reliefs-are-manteined-in-case-of-transfer-of-business-2\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/news\\\/ministry-of-labour-the-social-security-contributions-reliefs-are-manteined-in-case-of-transfer-of-business-2\\\/\"},\"author\":{\"name\":\"Melismelis\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#\\\/schema\\\/person\\\/00d0832a12e3889dce887a31e29d65f8\"},\"headline\":\"MINISTRY OF LABOUR: THE SOCIAL SECURITY CONTRIBUTION\u2019S RELIEFS ARE MANTEINED IN CASE OF TRANSFER OF BUSINESS\",\"datePublished\":\"2010-07-26T20:00:00+00:00\",\"dateModified\":\"2026-02-13T10:25:37+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/news\\\/ministry-of-labour-the-social-security-contributions-reliefs-are-manteined-in-case-of-transfer-of-business-2\\\/\"},\"wordCount\":117,\"publisher\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"articleSection\":[\"Insights\",\"Legislation\",\"News\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/news\\\/ministry-of-labour-the-social-security-contributions-reliefs-are-manteined-in-case-of-transfer-of-business-2\\\/\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/news\\\/ministry-of-labour-the-social-security-contributions-reliefs-are-manteined-in-case-of-transfer-of-business-2\\\/\",\"name\":\"MINISTRY OF LABOUR: THE SOCIAL SECURITY CONTRIBUTION\u2019S RELIEFS ARE MANTEINED IN CASE OF TRANSFER OF BUSINESS - De Luca &amp; Partners\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#website\"},\"datePublished\":\"2010-07-26T20:00:00+00:00\",\"dateModified\":\"2026-02-13T10:25:37+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/news\\\/ministry-of-labour-the-social-security-contributions-reliefs-are-manteined-in-case-of-transfer-of-business-2\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/news\\\/ministry-of-labour-the-social-security-contributions-reliefs-are-manteined-in-case-of-transfer-of-business-2\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/news\\\/ministry-of-labour-the-social-security-contributions-reliefs-are-manteined-in-case-of-transfer-of-business-2\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"MINISTRY OF LABOUR: THE SOCIAL SECURITY CONTRIBUTION\u2019S RELIEFS ARE MANTEINED IN CASE OF TRANSFER OF BUSINESS\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#website\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/\",\"name\":\"De Luca & Partners\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\",\"name\":\"De Luca & Partners\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/De-Luca-Partners.png\",\"contentUrl\":\"https:\\\/\\\/www.delucapartners.it\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/De-Luca-Partners.png\",\"width\":600,\"height\":56,\"caption\":\"De Luca & Partners\"},\"image\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#\\\/schema\\\/person\\\/00d0832a12e3889dce887a31e29d65f8\",\"name\":\"Melismelis\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g\",\"caption\":\"Melismelis\"},\"sameAs\":[\"https:\\\/\\\/www.delucapartners.it\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"MINISTRY OF LABOUR: THE SOCIAL SECURITY CONTRIBUTION\u2019S RELIEFS ARE MANTEINED IN CASE OF TRANSFER OF BUSINESS - De Luca &amp; Partners","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/posts\/27686\/","og_locale":"fr_FR","og_type":"article","og_title":"MINISTRY OF LABOUR: THE SOCIAL SECURITY CONTRIBUTION\u2019S RELIEFS ARE MANTEINED IN CASE OF TRANSFER OF BUSINESS - De Luca &amp; Partners","og_description":"The Ministry of Labour, answering to questioning no. 20\/10, confirmed that, in case of transfer of business, the social security contribution&rsquo;s reliefs set forth under art. 8, par. 9, L. no. 407\/90 will automatically pass from the transferor to the transferee for the residual part and until the expiration. In case of transfer of business, [&hellip;]","og_url":"https:\/\/www.delucapartners.it\/fr\/news\/ministry-of-labour-the-social-security-contributions-reliefs-are-manteined-in-case-of-transfer-of-business-2\/","og_site_name":"De Luca &amp; Partners","article_published_time":"2010-07-26T20:00:00+00:00","article_modified_time":"2026-02-13T10:25:37+00:00","author":"Melismelis","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Melismelis","Dur\u00e9e de lecture estim\u00e9e":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.delucapartners.it\/fr\/news\/ministry-of-labour-the-social-security-contributions-reliefs-are-manteined-in-case-of-transfer-of-business-2\/#article","isPartOf":{"@id":"https:\/\/www.delucapartners.it\/fr\/news\/ministry-of-labour-the-social-security-contributions-reliefs-are-manteined-in-case-of-transfer-of-business-2\/"},"author":{"name":"Melismelis","@id":"https:\/\/www.delucapartners.it\/fr\/#\/schema\/person\/00d0832a12e3889dce887a31e29d65f8"},"headline":"MINISTRY OF LABOUR: THE SOCIAL SECURITY CONTRIBUTION\u2019S RELIEFS ARE MANTEINED IN CASE OF TRANSFER OF BUSINESS","datePublished":"2010-07-26T20:00:00+00:00","dateModified":"2026-02-13T10:25:37+00:00","mainEntityOfPage":{"@id":"https:\/\/www.delucapartners.it\/fr\/news\/ministry-of-labour-the-social-security-contributions-reliefs-are-manteined-in-case-of-transfer-of-business-2\/"},"wordCount":117,"publisher":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"articleSection":["Insights","Legislation","News"],"inLanguage":"fr-FR"},{"@type":"WebPage","@id":"https:\/\/www.delucapartners.it\/fr\/news\/ministry-of-labour-the-social-security-contributions-reliefs-are-manteined-in-case-of-transfer-of-business-2\/","url":"https:\/\/www.delucapartners.it\/fr\/news\/ministry-of-labour-the-social-security-contributions-reliefs-are-manteined-in-case-of-transfer-of-business-2\/","name":"MINISTRY OF LABOUR: THE SOCIAL SECURITY CONTRIBUTION\u2019S RELIEFS ARE MANTEINED IN CASE OF TRANSFER OF BUSINESS - De Luca &amp; Partners","isPartOf":{"@id":"https:\/\/www.delucapartners.it\/fr\/#website"},"datePublished":"2010-07-26T20:00:00+00:00","dateModified":"2026-02-13T10:25:37+00:00","breadcrumb":{"@id":"https:\/\/www.delucapartners.it\/fr\/news\/ministry-of-labour-the-social-security-contributions-reliefs-are-manteined-in-case-of-transfer-of-business-2\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.delucapartners.it\/fr\/news\/ministry-of-labour-the-social-security-contributions-reliefs-are-manteined-in-case-of-transfer-of-business-2\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.delucapartners.it\/fr\/news\/ministry-of-labour-the-social-security-contributions-reliefs-are-manteined-in-case-of-transfer-of-business-2\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.delucapartners.it\/fr\/"},{"@type":"ListItem","position":2,"name":"MINISTRY OF LABOUR: THE SOCIAL SECURITY CONTRIBUTION\u2019S RELIEFS ARE MANTEINED IN CASE OF TRANSFER OF BUSINESS"}]},{"@type":"WebSite","@id":"https:\/\/www.delucapartners.it\/fr\/#website","url":"https:\/\/www.delucapartners.it\/fr\/","name":"De Luca & Partners","description":"","publisher":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.delucapartners.it\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/www.delucapartners.it\/fr\/#organization","name":"De Luca & Partners","url":"https:\/\/www.delucapartners.it\/fr\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.delucapartners.it\/fr\/#\/schema\/logo\/image\/","url":"https:\/\/www.delucapartners.it\/wp-content\/uploads\/2026\/01\/De-Luca-Partners.png","contentUrl":"https:\/\/www.delucapartners.it\/wp-content\/uploads\/2026\/01\/De-Luca-Partners.png","width":600,"height":56,"caption":"De Luca & Partners"},"image":{"@id":"https:\/\/www.delucapartners.it\/fr\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.delucapartners.it\/fr\/#\/schema\/person\/00d0832a12e3889dce887a31e29d65f8","name":"Melismelis","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/secure.gravatar.com\/avatar\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g","caption":"Melismelis"},"sameAs":["https:\/\/www.delucapartners.it"]}]}},"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/posts\/27686","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/comments?post=27686"}],"version-history":[{"count":1,"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/posts\/27686\/revisions"}],"predecessor-version":[{"id":27687,"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/posts\/27686\/revisions\/27687"}],"wp:attachment":[{"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/media?parent=27686"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/categories?post=27686"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/tags?post=27686"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}