{"id":1117,"date":"2026-10-22T07:24:07","date_gmt":"2026-10-22T05:24:07","guid":{"rendered":"https:\/\/vpblegal.com\/guida-erogazioni-del-socio-in-favore-della-societa\/"},"modified":"2026-10-22T10:07:48","modified_gmt":"2026-10-22T08:07:48","slug":"guide-to-payments-made-by-a-shareholder-to-the-company","status":"publish","type":"post","link":"https:\/\/vpblegal.com\/en\/guide-to-payments-made-by-a-shareholder-to-the-company\/","title":{"rendered":"A brief guide to payments made by a shareholder to the company"},"content":{"rendered":"<p>In a recent M&amp;A transaction involving an SME (small and medium-sized enterprise), as is often the case, the agreements provided for a shareholder to make a payment to the target company. This provided an opportunity to \u201cbrush up\u201d on the subject. Here is a very brief summary, not claiming to be exhaustive, with reference to a recent ruling by the Court of Cassation (<a href=\"https:\/\/vpblegal.com\/wp-content\/uploads\/2026\/10\/Cass.9629-26.pdf\">Court of Cassation, Order No. 9629 of 15 April 2026,<\/a> concerning a shareholder\u2019s payment towards a future capital increase).<\/p>\n<p>In the case examined by the Supreme Court, the shareholder intended to recapitalise the company by waiving a claim they held, on the condition that the general meeting resolved to carry out the capital increase within a predetermined timeframe. The case confirms that the treatment of sums paid by the shareholder depends on the classification of the contribution, a point on which the Supreme Court\u2019s most recent case law has established fairly precise criteria.<\/p>\n<h2>The three forms of payment<\/h2>\n<ul>\n<li><strong>Shareholder loan<br \/>\n<\/strong>This is a payment of money, i.e. a loan agreement, in which the shareholder acts as a \u201cthird-party\u201d (vis-\u00e0-vis the company) lender: the amount paid does not form part of the company\u2019s equity, and the company assumes an obligation to repay it.<\/li>\n<li><strong>Capital contribution<br \/>\n<\/strong>This is a payment of money that entails neither an obligation on the part of the company to repay it nor an immediate increase in share capital. The amount is included in the company\u2019s net worth, usually in a specific reserve (<em>\u201cother <\/em>reserves\u201d), which the company\u2019s general meeting may use at its discretion to cover losses or to increase the share capital without consideration. This amount is treated as equity capital; unlike a capital contribution, it does not require a resolution to increase capital or alter the shareholder\u2019s stake.<\/li>\n<li><strong>Payment towards a future capital increase<br \/>\n<\/strong>This is a payment made in anticipation of a future increase in share capital and is intended to be applied towards the payment for the shares or quotas that the shareholder will subscribe to once the capital increase has been approved. The amounts form a \u201cpersonalised\u201d or \u201cdesignated\u201d reserve, belonging exclusively to the shareholders who paid them in and restricted to that specific purpose. If the capital increase is not approved, shareholders are entitled to a refund of the amount paid in, not as repayment of a loan, but because the justification for the capital contribution no longer applies.<\/li>\n<\/ul>\n<h2>Aspects relating to restitution<\/h2>\n<p>The consequences in terms of restitution vary considerably depending on the circumstances.<\/p>\n<ul>\n<li><strong>Shareholder loan (in the form of a loan): <\/strong>The shareholder is entitled to a refund of the amount paid.<\/li>\n<li><strong>Capital contribution: <\/strong>The shareholder has no right to repayment. Repayment is only possible under certain circumstances: it occurs during liquidation and only if, after all creditors have been paid, a surplus remains.<\/li>\n<li><strong>Contribution towards a future capital increase: <\/strong>If the capital increase is not resolved within the set deadline, the company shall repay the amounts received; if, however, it is resolved and carried out within the deadline, the contribution is credited to capital and, naturally, no right to repayment arises.<\/li>\n<\/ul>\n<h2>The reclassification of contributions<\/h2>\n<p>The courts look beyond the label given to the contribution: in addition to the term used by the parties, they consider the parties\u2019 contractual intent, the manner in which the transaction was carried out, and the interests involved. In the absence of a clear intention expressed at the time of payment, the entries in the financial statements approved by the shareholders become decisive.<\/p>\n<p><strong>A payment \u201ctowards a future capital increase\u201d that is not actually one.<br \/>\n<\/strong>To qualify as <em>\u201ctowards a future capital increase<\/em>\u201d, the payment shall be clearly and unequivocally conditional upon a capital increase, with specific details set out from the outset \u2013 such as the deadline for the resolution to be passed. According to the Court of Cassation (Order No. 29325 of 22 December 2020), the payment must have a specific legal basis and a concrete purpose within the shareholders\u2019 planned transaction to increase their respective shareholdings. On this basis, the Supreme Court has classified bank transfers bearing the generic reference <em>\u201con account of capital<\/em>\u201d, which lack any specific deadline and were made in the context of substantial losses subsequently covered by these funds, as non-refundable, non-recoverable payments.<\/p>\n<p><strong>The \u201cloan\u201d that does not have to be repaid.<br \/>\n<\/strong>When such payments have been recorded for years under <em>\u201cother reserves<\/em>\u201d in financial statements approved by the shareholders (including the shareholder who made those payments), they have been classified as <em>\u201ccapital contributions<\/em>\u201d, even though the shareholder had described them as a loan.<\/p>\n<p><strong>The \u201cindirect\u201d loan.<\/strong><br \/>\nThe concept of shareholder loans encompasses transactions that, whilst lacking the formal structure of a loan, produce the same economic result: the company obtains resources or defers an outlay, and the shareholder accrues a receivable to be recovered. This is the case where a shareholder sells goods or services to the company on payment terms that are anomalous compared with market practice or supplies it exclusively with products over a long period without receiving payment. Recently, the Court of Cassation held that a shareholder-landlord who had not collected rent owed by the company for eight years had, in effect, financed it. The determining criterion is substantive: what matters is the economic function of the transaction, not the form chosen by the parties.<\/p>\n<h2>Conclusions<\/h2>\n<p>The message for entrepreneurs and directors is clear: substance takes precedence over form. Resolutions, reasons for bank transfers, terms and financial statements must align with the intended transaction. Anyone making a payment towards a future capital increase shall set a deadline and monitor its expiry: if the increase is not approved, the accounting records shall reflect the shareholder\u2019s claim for a refund.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In a recent M&amp;A transaction involving an SME (small and medium-sized enterprise), as is often the case, the agreements provided for a shareholder to make a payment to the target company. This provided an opportunity to \u201cbrush up\u201d on the subject. Here is a very brief summary, not claiming to be exhaustive, with reference to [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1119,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[28,29],"tags":[],"class_list":["post-1117","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-corporate","category-corporate-2"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>A brief guide to payments made by a shareholder to the company<\/title>\n<meta name=\"description\" content=\"Shareholder payments in M&amp;A transactions: how the contribution to the company is characterized and what Order no. 9629\/2026 clarified.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/vpblegal.com\/en\/guide-to-payments-made-by-a-shareholder-to-the-company\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A brief guide to payments made by a shareholder to the company\" \/>\n<meta property=\"og:description\" content=\"Shareholder payments in M&amp;A transactions: how the contribution to the company is characterized and what Order no. 9629\/2026 clarified.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/vpblegal.com\/en\/guide-to-payments-made-by-a-shareholder-to-the-company\/\" \/>\n<meta property=\"og:site_name\" content=\"VPB - Studio Legale Associato\" \/>\n<meta property=\"article:published_time\" content=\"2026-10-22T05:24:07+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-22T08:07:48+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/vpblegal.com\/wp-content\/uploads\/2026\/10\/erogazioni-del-socio-scaled.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1441\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Paola Parigi\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Paola Parigi\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/vpblegal.com\/en\/guide-to-payments-made-by-a-shareholder-to-the-company\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/vpblegal.com\/en\/guide-to-payments-made-by-a-shareholder-to-the-company\/\"},\"author\":{\"name\":\"Paola Parigi\",\"@id\":\"https:\/\/vpblegal.com\/en\/#\/schema\/person\/321e51b221dbdd3fe7afaf55c7cce2a2\"},\"headline\":\"A brief guide to payments made by a shareholder to the company\",\"datePublished\":\"2026-10-22T05:24:07+00:00\",\"dateModified\":\"2026-10-22T08:07:48+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/vpblegal.com\/en\/guide-to-payments-made-by-a-shareholder-to-the-company\/\"},\"wordCount\":965,\"publisher\":{\"@id\":\"https:\/\/vpblegal.com\/en\/#organization\"},\"image\":{\"@id\":\"https:\/\/vpblegal.com\/en\/guide-to-payments-made-by-a-shareholder-to-the-company\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/vpblegal.com\/wp-content\/uploads\/2026\/10\/erogazioni-del-socio-scaled.jpeg\",\"articleSection\":[\"Corporate\",\"Corporate\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/vpblegal.com\/en\/guide-to-payments-made-by-a-shareholder-to-the-company\/\",\"url\":\"https:\/\/vpblegal.com\/en\/guide-to-payments-made-by-a-shareholder-to-the-company\/\",\"name\":\"A brief guide to payments made by a shareholder to the company\",\"isPartOf\":{\"@id\":\"https:\/\/vpblegal.com\/en\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/vpblegal.com\/en\/guide-to-payments-made-by-a-shareholder-to-the-company\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/vpblegal.com\/en\/guide-to-payments-made-by-a-shareholder-to-the-company\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/vpblegal.com\/wp-content\/uploads\/2026\/10\/erogazioni-del-socio-scaled.jpeg\",\"datePublished\":\"2026-10-22T05:24:07+00:00\",\"dateModified\":\"2026-10-22T08:07:48+00:00\",\"description\":\"Shareholder payments in M&A transactions: how the contribution to the company is characterized and what Order no. 9629\/2026 clarified.\",\"breadcrumb\":{\"@id\":\"https:\/\/vpblegal.com\/en\/guide-to-payments-made-by-a-shareholder-to-the-company\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/vpblegal.com\/en\/guide-to-payments-made-by-a-shareholder-to-the-company\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/vpblegal.com\/en\/guide-to-payments-made-by-a-shareholder-to-the-company\/#primaryimage\",\"url\":\"https:\/\/vpblegal.com\/wp-content\/uploads\/2026\/10\/erogazioni-del-socio-scaled.jpeg\",\"contentUrl\":\"https:\/\/vpblegal.com\/wp-content\/uploads\/2026\/10\/erogazioni-del-socio-scaled.jpeg\",\"width\":2560,\"height\":1441,\"caption\":\"erogazioni del socio\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/vpblegal.com\/en\/guide-to-payments-made-by-a-shareholder-to-the-company\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/vpblegal.com\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"A brief guide to payments made by a shareholder to the company\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/vpblegal.com\/en\/#website\",\"url\":\"https:\/\/vpblegal.com\/en\/\",\"name\":\"VPB - 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