The Ministry of Labour, answering to questioning no. 20/10, confirmed that, in case of transfer of business, the social security contribution’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.)
