Quota minima del 15% per l’azionista straniero nelle società uzbeke

cabminSecondo la risoluzione del Gabinetto dei Ministri della Repubblica dell’Uzbekistan, la quota minima di partecipazione degli investitori stranieri nelle società per azioni uzbeke deve essere di almeno il 15%. Le società devono rispettare i termini della risoluzione entro il 1° Luglio 2016.Gli investitori stranieri, oltre ad altri privilegi, saranno esonerati dalle tasse sugli utili fino al 2020,altrimenti si perderanno le preferenze fiscali.


The Government of Uzbekistan set the minimal size of foreign share on the joint stock companies.

The Cabinet of Ministers issues a resolution “On additional measures on attraction of forging investors in joint stock companies” on 21 December 2015.

According to the document, share of foreign investors in joint stock companies should make up at least 15%.

The resolution underlined joint stock companies, which has no foreign investors in the charter capital at the size of at least 15%, should comply with the terms of the resolution by 1 July 2016.

The document said that enterprises, working in production and processing of primary strategic raw materials, natural monopolies and suppliers of socially important goods and services on regulated prices are exceptions.

The joint stock companies, which do not comply with the terms of the resolution, should be reorganized into other organizational forms and will lose tax preferences.

The joint stock companies, share of foreign investors in which makes up from 15 to 33%, will receive tax holidays on income of legal entities, property, accomplishment and development of social infrastructure, single tax payment, mandatory payments to Republican Road Fund.

Foreign investors, possessing share in joint stock companies, are exempted from payment of taxes for received dividends till 1 January 2020.

Joint stock companies with foreign investments are exempt from state fees in applying to the courts with a claim for violation of their rights and legitimate interests with their subsequent recovery from the convicted in line with the relevant court decision.