From outlay to minimum yield: carried interest looking for openings
2026 · Il Sole 24 Ore
In the world of stock incentive plans, there is a "before" and an "after" compared to April 24, 2017. With the entry into force of Article 60 of Legislative Decree 50/2017, "Income from employee and director participation in companies, entities, or collective investment undertakings" (the so-called carried interest regulation) was fully regulated.
In the Anglo-Saxon world, it was common to link an "extra" component of the compensation of directors and employees of private equity firms to the performance of the funds...