04 August 2021
Equity crowdfunding investment is a quick and easy way to acquire shares in a company. But what to do when you decide to sell them? Or to buy them from other investors? To date, there is no dedicated marketplace; you can do it privately, but face heavy charges due to the need to go through a notary or accountant. This step is not necessary if you choose to allow the shares to be registered to a third party during the investment process.
This is the ability to head and transfer to third parties, shares of limited liability companies subscribed through equity crowdfunding portals.
This system, also known as rubrication, facilitates the exchange/sale of shares held by investors and is 'alternative' to the ordinary one, which requires instead to apply to a notary or accountant.
Rubrication allows the investor to sell with no small savings in time and money.
The investor authorizes the heading of the subscribed shares to a licensed intermediary, with whom the Portal in which they are buying has previously signed a special agreement. In the case of Mamacrowd, this is Directa S.I.M.p.A, the first telematic broker born in Italy. The ownership of the shares remains in any case with the investor, but Directa will appear within the company's Chamber of Commerce Visura, instead of the same.
Directa Sim can manage the exchange of shares, transferring them between members' accounts. For this reason, the buying and selling of company shares does not involve any costs, since these are transfers of shares within the same Sim, and does not require notarial acts.
Rubrication does not interfere with the possibility of taking advantage of tax benefits, if any. The investor will be able to claim them even if he has rubricated the share with Directa Sim. The company itself will be the one to send the necessary document to take advantage of the tax benefits, which we remind you refer to the year after the year of the investor's registration in the Register of Shareholders, in the Chamber of Commerce.
In addition to saving time and money, an important advantage is the anonymity of the investor, who will not appear within the shareholder list filed in the Chamber of Commerce.
In addition, Directa SIM within the Rubrication Service, for individuals only, is a tax withholding agent.
What this means After receiving the earnings earned on behalf of investors who have activated the Alternative Regime (distributed profits, proceeds from share transfer...), Directa Sim applies on their behalf the taxes provided for by current tax regulations and transfers the amounts directly to the investor, net of the tax due. This service is available to individuals with tax residence in Italy.
It is always at the discretion of the company in collection to decide whether to give the option of Rubrication (Alternative Regime) or maintain only the "Ordinary Regime."
Find out about the projects applying rubrication, look for the label "SIM" above the company name, within the page dedicated to the campaign:
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