The Legal 500 Hall of Fame highlights individuals who have received constant praise by their clients for continued excellence. The Hall of Fame highlights, to clients, the law firm partners who are at the pinnacle of the profession. In Europe, Middle East and Africa, the criteria for entry is to have been recognised by The Legal 500 as one of the elite leading lawyers for seven consecutive years. These partners are highlighted below and throughout the editorial.
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Italy > Tax > Law firm and leading lawyer rankings
Index of tables
Tax
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1
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2
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3
- Baker & McKenzie, Studio Professionale Associato a
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Biscozzi Nobili - CMS
- Clifford Chance
- DLA Piper
- Dentons Europe Studio Legale Tributario
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Facchini Rossi & Soci (FRS), Studio Tributario Associato -
Freshfields Bruckhaus Deringer - Gianni, Origoni, Grippo, Cappelli & Partners
- Hogan Lovells Studio Legale
- Legance - Avvocati Associati
- Macchi di Cellere Gangemi
- McDermott Will & Emery Studio Legale Associato
- NCTM Studio Legale
- Pirola Pennuto Zei & Associati
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Salvini Escalar e Associati Studio Legale Tributario fondato da F Gallo
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4
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Allen & Overy - Studio Legale Associato -
CBA Studio Legale e Tributario -
Carnelutti Studio Legale Associato -
Cleary Gottlieb Steen & Hamilton LLP - De Berti Jacchia Franchini Forlani
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Fantozzi e Associati - Gattai Minoli Agostinelli & Partners
- Jones Day
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K&L Gates -
Linklaters - Pedersoli Studio Legale
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5
- AC Avvocati E Commercialisti
- Belluzzo & Partners
- Eversheds Sutherland Associazione Professionale
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FDL, Studio Legale e Tributario -
LCA Studio Legale - La Naia, Di Oronzo & Partners β LDP
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Morri Rossetti e Associati -
Nunziante Magrone - Orrick, Herrington & Sutcliffe
- Pavia e Ansaldo
- Valente Associati GEB Partners
- Withers Studio Legale
Leading individuals
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1
- Luciano Acciari - Gianni, Origoni, Grippo, Cappelli & Partners
- Massimo Antonini - Chiomenti Studio Legale
- Fulvia Astolfi - Hogan Lovells Studio Legale
- Fabio Brunelli - Di Tanno e Associati
- Marco Cerrato - Maisto e Associati
- Tommaso Di Tanno - Di Tanno e Associati
- Carlo Galli - Clifford Chance
- Massimo Giaconia - Baker & McKenzie, Studio Professionale Associato a
- Marco Graziani - Legance - Avvocati Associati
- Marco Lombardi - Jones Day
- Paolo Ludovici - Ludovici Piccone & Partners
- Guglielmo Maisto - Maisto e Associati
- Andrea Manzitti - BonelliErede
- Riccardo Michelutti - Maisto e Associati
- Carlo Maria Paolella - McDermott Will & Emery Studio Legale Associato
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Renato Paternollo -
Freshfields Bruckhaus Deringer -
Vania Petrella -
Cleary Gottlieb Steen & Hamilton LLP - Lorenzo Piccardi - Tremonti Romagnoli Piccardi E Associati
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Luca Rossi -
Facchini Rossi & Soci (FRS), Studio Tributario Associato - Andrea Silvestri - BonelliErede
- Stefano Simontacchi - BonelliErede
- Antonio Tomassini - DLA Piper
- Federico Trutalli - NCTM Studio Legale
Next generation lawyers
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1
- Gabriella Cappelleri - Maisto e Associati
- Giovanni Carpenzano - Chiomenti Studio Legale
- Sara Mancinelli - Clifford Chance
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Michele Milanese -
Allen & Overy - Studio Legale Associato - Luciano Bonito Oliva - Gianni, Origoni, Grippo, Cappelli & Partners
- Serena Pietrosanti - Hogan Lovells Studio Legale
- Paolo Serva - Di Tanno e Associati
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βA market leader for strategic tax consultancyβ, BonelliErede fields practitioners with βhigh business acumen and industry knowledgeβ. The practice is highly rated for its experience in corporate tax, international taxation and transfer pricing and regularly works alongside its M&A, banking, capital markets and real estate teams. Andrea Manzitti successfully acted for Solvay in a court proceeding regarding the refund of capital gains tax. Andrea Silvestri is βhighly impressiveβ, Stefano Simontacchi is βa very influential personβ and Stefano Brunello βhas undoubtable professional qualitiesβ. Riccardo Ubaldini and Marco Adda are also highly rated.
Chiomenti Studio Legale βunderstands the economic rationale behind clientsβ businessβ and assists with corporate tax advisory work across the luxury and fashion, automotive and energy sectors; the group also exhibits expert knowledge in transfer pricing, private client matters, tax rulings and litigation. Other areas of strength include fund, venture capital and real estate sector tax-related matters. Paolo Giacometti advised Bank of America Merrill Lynch International on the tax aspects of its Italian operationsβ restructuring. Massimo Antonini heads the practice, Raul-Angelo Papotti is βone of the best international tax lawyers in Italyβ and Marco Di Siena is βvery preciseβ. Giuseppe Andrea Giannantonio and of counsel Giovanni Carpenzano are also key advisers.
FIRMS IN THE SPOTLIGHT

Valente Associati GEB Partners
Valente Associati GEB Partners is a leading Firm providing legal, tax, transfer pricing and strategic management consultancy services. It advises public companies, large and medium-sized enterprises as well as multinational conglomerates including also SMEs supporting them in every step of their growth, assisting them also before tax authorities at the Courts, at all levels.
Maisto e Associatiβs practice covers transfer pricing, the patent box regime, the tax aspects of M&A and corporate restructurings, and rulings on new investments as well as the application of state aid rules to tax regimes. The firm also has a dedicated VAT and indirect tax team, led by Andrea Parolini, and it further handles tax litigation and private client matters. In recent highlights, the team acted as Italian tax adviser to Snam regarding the separation of gas distribution activities. The main practitioners are Guglielmo Maisto, Riccardo Michelutti and Marco Cerrato, as well as Marco Valdonio, Aurelio Massimiano and of counsel Gabriella Cappelleri.
Tremonti Romagnoli Piccardi E Associati handles the full spectrum of tax-related corporate and M&A matters, reorganisations, private equity, banking and finance, securitisation and structured finance issues and thereby βhas a practical approach to any question askedβ. Additional areas of expertise include non-performing loans (NPLs), debt restructuring, real estate, VAT, transfer pricing, and tax litigation. βGreat litigator and negotiatorβ Cristiano Caumont Caimi advised a financial services company on the tax aspects of an investigation into alleged tax evasion and money laundering. Lorenzo Piccardiβs βcan-do approach impressesβ and Former Minister of Economy and Finance Giulio Tremonti, Giancarlo Zoppini and Dario Romagnoli are also recommended.
Di Tanno e Associati assists with the tax aspects of M&A transactions and is particularly focused on private equity and real estate funds, as well as tax litigation and high-net-worth (HNW) individuals. The team also regularly deals with tax authorities on settlement procedures and tax ruling requests. Fabio Brunelli, who βalways adds valueβ, advised Mitsubishi Electricβs subsidiary on the tax aspects of reorganising its three businesses, Climaveneta, RC Group and DelClima Finance. Other recommended advisers include Tommaso Di Tanno, Domenico Ponticelli, Enrico Pauletti, Ottavia Alfano and Paolo Serva. Marco Sandoli joined as counsel from Gattai Minoli Agostinelli & Partners.
Ludovici Piccone & Partnersβ βlevel of service is very highβ. The team provides tax services on M&A, restructuring, capital markets, financial services and real estate matters and also has significant expertise in tax audits and disputes, transfer pricing, and indirect tax, including VAT. Recent highlights include assisting investment fund VΓ€rde Partners with tax matters related to the acquisition of Boscolo Hotels. Paolo Ludovici is βa great motivatorβ, Pietro Piccone Ferrarotti βhas impressive negotiating skills and longstanding knowledge of Italyβs jurisprudence on tax casesβ and Andrea Iannaccone is βexcellent to deal withβ. Michele Aprile, Loredana Conidi, Andrea Prampolini and Stefano Tellarini are also highly rated, as are Giammarco Cottani and Roberto Cusimano. Vittorio Giordano and tax lawyer Andrea Merolle left to co-found Giordano-Merolle Studio Legale Tributario in Rome.
Studio Professionale Associato a Baker & McKenzie βalways finds appropriate solutionsβ. The practice provides day-to-day tax advice and assists with corporate reorganisations as well as domestic and cross-border transactions. Additionally, the tax litigation and transfer pricing teams advise software and digital industry clients on permanent establishment and transfer pricing issues, and on international tax rulings. Massimo Giaconia and Mario DβAvossa assisted Enel Distribuzione with a patent box structure. Carlo Gnetti βsupports clients during challenging situationsβ. Other recommended practitioners include Francesco Pisciotta and Maricla Pennesi along with tax litigators Giuliana Polacco, Nicola Crispino and Barbara Faini.
Biscozzi Nobiliβs βtop-quality teamβ is highly rated for its advice on tax and tax litigation, as well as the tax aspects of corporate and M&A and banking and finance transactions. The βsolutions-orientedβ Oliviero Cimaz advised Azimut Holding on the tax aspects of a β¬350m bond issuance and the team also acted for Campari in a patent box ruling. Luigi Biscozzi heads the practice, Francesco Nobili is βskilled and responsiveβ and Luigi Garavaglia is also widely praised.
CMSβs βstrengths are experience and promptnessβ. The practice is well known for international taxation and also assists with transfer pricing, and the taxation of banking and insurance sector branches as well as with tax issues in connection with cross-border M&A deals and financings. In addition, it acts in tax litigation, negotiations during tax audits, and settlement, mutual agreement and advance pricing procedures.Giuseppe Ascoli, and Roberto Ascoli are highly rated; and Federico Baridon is βsmart and proactiveβ. Other key contacts include Stefano Chirichigno, Federico Raffaelli and Giovanni CalΓ¬. The team hired former GE Oil & Gas tax director Stefano Giuliano.
Clifford Chanceβs tax specialists assist with M&A and restructuring as well as financial markets, real estate, and corporate and group taxation. Other areas of expertise include EU and international tax law, tax litigation and pre-litigation issues, transfer pricing, and indirect taxation, including VAT. Carlo Galli βknows how things workβ and recently advised Banca IFIS on the tax aspects of its acquisition of GE Capital Interbanca Group. Marco Palanca is a key counsel and senior associate Sara Mancinelli is βa good negotiatorβ.
DLA Piper hired βimpressive lawyerβ Andrea Di Dio from Chiomenti Studio Legale as its new tax head in Rome, while Fabrizio Capponi and former senior adviser Giulio Andreani joined Dentons. The practice is recommended for tax audits and litigation, cross-border reorganisation, tax restructuring, M&A-related tax issues, and transfer pricing. It also assists with Italian patent box implementation and has particular experience with start-ups as well as in advising HNW individuals on tax planning. Antonio Tomassini βhas deep tax law knowledgeβ, of counsel Antonio Martino is βa rising starβ and Christian Montinari is also highly regarded.
Dentons recruited Fabrizio Capponi and Giulio Andreani, who βstands out for his ability to simplify difficult casesβ, from DLA Piper. The teamβs tax expertise spans transactions for private equity and financial services clients, wealth management tax issues, tax litigation and restructuring. Italy tax head Andrea Fiorelli βhas remarkable skillsβ.
Studio Tributario Associato Facchini Rossi & Soci (FRS)βs practice covers corporate tax, taxation of financial products and private equity funds, international taxation, tax litigation, management incentive plans and taxation of individuals. Francesco Facchini advised Quaestio Capital Management on the tax aspects of an NPL securitisation. Luca Rossi is another key adviser.
Freshfields Bruckhaus Deringer has βa quick, strong teamβ, whose recent tax activity focused on refinancings, joint ventures, takeovers and listings as well as contentious tax matters. Renato Paternollo, who βhas strong technical knowledge and is also practical and responsiveβ, acted as tax counsel for Pirelli & C. during its IPO. Recently promoted partner Roberto Egori assisted JSC Severstal-Metiz with the tax aspects of the sale of Redaelli Tecna.
Gianni, Origoni, Grippo, Cappelli & Partners βalways exceeds expectationsβ. The practice assists with purchase and acquisition structures, and implementation agreements and deeds as well as tax litigation and audits. Fabio Chiarenza, who is βreliable and knowledgeableβ, advised Open Fiber and its shareholders on the availability of high-value tax allowances and Stefano Grilli assisted Rossoneri Sport Investment Lux with tax matters regarding the acquisition of a majority stake in football club A.C. Milan. Luciano Acciari βgets straight to the pointβ and Nicola Boella, Alessandro Zalonis and Vittorio Zucchelli are also highly regarded; Luciano Bonito Oliva is a key associate.
Hogan Lovells Studio Legale advises on tax issues arising from M&A, restructurings and capital markets transactions and regularly acts as tax counsel for public and private REITs, insurance and reinsurance companies. Other areas of note include VAT and sales taxes, tax ruling requests, audits, appeals, and tax settlement procedures. Fulvia Astolfi βhas an incredible mix of skillsβ and Serena Pietrosanti is a highly regarded counsel.
Particularly focused on the fashion, luxury, financial institutions and investment fund sectors, Legance - Avvocati Associatiβs βhighly skilled, proactive teamβ is highly regarded for transactional tax matters, transfer pricing, contentious matters, and negotiating settlements of tax audits and tax assessments with tax authorities. The βflexible and availableβ Claudia Gregori advised Perseveranza Group on the tax aspects of its financial indebtednessβ restructuring. Marco Graziani is another key name.
Macchi di Cellere Gangemi assists with international tax planning and tax litigation, including criminal tax matters, transfer pricing, M&A-related domestic corporate tax issues and corporate reorganisations and financing transactions. Other areas of strength include financial instruments, private equity and real estate funds, employee incentive plans and VAT. The main advisers are Bruno Gangemi, Stefano Petrecca, Francesco Capitta and Arnaldo Salvatore. Claudio Giordano joined Nunziante Magrone.
McDermott Will & Emery Studio Legale Associatoβs βexcellent teamβ assists with transfer pricing and withholding tax issues, patent boxes and business-critical tax litigation. Carlo Maria Paolella heads the practice, Andrea Tempestini βhas in-depth knowledgeβ and Mario Martinelli is the tax litigation team head. Emidio Cacciapuoti, who focuses on the tax aspects of funds, alternative investment fund structures, and carried-interest schemes, joined from King & Wood Mallesons.
NCTM Studio Legale has a βstrong reputationβ for tax structuring, tax litigation matters, transfer pricing, and tax advice on M&A and private equity transactions. Paolo Agnesi acted for CAI - Compagnia Aerea Italiana in tax litigation. Federico Trutalli is βtechnically strong and sees the big pictureβ. Piermauro Carabellese, Paolo Rampulla, Barbara Aloisi and Guido Martinelli are also highly rated.
Pirola Pennuto Zei & Associati assists with day-to-day tax matters, the tax aspects of corporate transactions, domestic and international tax planning, tax audits, and disputes with tax authorities as well as ruling requests. Massimo Di Terlizzi, Stefano Tronconi, Francesco Mantegazza and Fabio Oneglia are key contacts.
Salvini Escalar e Associati Studio Legale Tributario fondato da F Gallo advises on corporate tax and corporate restructuring; domestic and international tax planning; banking, finance and insurance taxation; indirect taxation; and tax crime law. The team also assists with tax proceedings and litigation. Gabriele Escalar and Livia Salvini are widely esteemed.
Allen & Overy - Studio Legale Associatoβs βexcellent practiceβ covers tax structuring, tax disputes, banking and finance, equity and debt capital markets, restructurings, and M&A; the team advised an asset management company on a fundβs tax issues. Francesco Guelfi and Francesco Bonichi are the main advisers and Rome counsel Michele Milanese is βthorough and commercialβ.
CBA Studio Legale e Tributario hired Simmons & Simmonsβ former country head Michele Citarella, who advises on the tax aspects of lending transactions, equity and debt capital markets, and structured finance. Angelo Rocco Bonissoni is another key name.
Carnelutti Studio Legale Associato recently hired Giuseppe Croce from EY, whose practice focuses on tax litigation, and domestic and international tax. Gilberto Comi is also highly regarded.
Cleary Gottlieb Steen & Hamilton LLP βhas extensive knowledge of the files it works onβ and advises on the tax optimisation of M&A transactions, hybrid financing and investment structures, debt and pre-IPO tax restructurings as well as employee benefit plans. It also assists with tax litigation and advises HNW individuals on personal and estate tax matters. Vania Petrella βhas great knowledge of tax in Italyβ and Paola Albano is βalways availableβ.
De Berti Jacchia Franchini Forlaniβs βvery knowledgeable teamβ assists clients in the gaming, food, automotive, bank, luxury and fashion, entertainment and media, and IT sectors. Massimiliano Gazzo and Tiziana Zona advised Stanleybet Group on the attribution of profits to an alleged permanent establishment.
Fantozzi e Associati advises on corporate and international taxation as well as tax issues surrounding M&A deals, financial markets, and real estate matters. Additional areas of strength include indirect taxation, transfer pricing and tax disputes. Augusto Fantozzi is widely praised.
Gattai Minoli Agostinelli & Partnersβ department head is the βvery smart and quickβ Cristiano Garbarini, who joined from Tremonti Romagnoli Piccardi E Associati. The practice advises global private equity and financial services firms and corporations on domestic and international direct and indirect tax matters; it also assists HNW individuals and families.
Jones Day focuses on tax structuring; real estate tax advice and acquisition structuring; the tax aspects of fund formation and investments, cross-border financings and structured finance; and VAT. Other areas of strength include advance rulings and settlement procedures, and employee benefits and executive compensation plans. Marco Lombardi is βreliable and very competentβ. Luca Ferrari is a key of counsel.
βProviding fast, complete answersβ, K&L Gatesβs tax expertise includes domestic and cross-border acquisitions; real estate deals; financial markets; employee remuneration; tax litigation; and ruling applications. Vittorio Salvadori di Wiesenhoff, who βunderstands the ins-and-outs of taxβ, advised AAREAL BANKβs Italian branch on the tax aspects of a financing for the acquisition of shopping centres.
Linklatersβ Italian tax head Luca Dal Cerro βunderstands international clientsβ needsβ. The team advised Intesa Sanpaolo on tax issues regarding a securitisation transaction. Recently promoted managing associate Riccardo Petrelli βgives hands-on tax adviceβ.
Pedersoli Studio Legaleβs recent caseload includes tax litigation, voluntary disclosures, and advising on the tax aspects of restructuring and debt restructuring. The team also assists with inheritance-related tax matters. Andrea deβ Mozzi advised Oceanic Gold Global on tax issues surrounding the sale of its 49% stake in Giochi Preziosi. Giovanni Bandera heads the tax department and Daniela Caporicci is βextremely supportiveβ.
In addition to tax compliance matters, AC Avvocati E Commercialisti is focused on tax advice involving M&A deals, corporate restructuring, start-ups, and transfer pricing. The key advisers are Angelo Carlo Colombo, Marilena Biella and Vittorio Tosi.
Belluzzo & Partnersβ βoutstanding practiceβ is recommended for tax law advice on company and commercial issues, including contracts, and inheritance matters. The team also assists with pre-litigation issues and litigation. Luigi Belluzzo is βa top professionalβ.
Eversheds Sutherland Associazione Professionaleβs βsolid practiceβ is frequently instructed by clients in the automotive, agribusiness and healthcare sectors and focuses on transfer pricing issues and tax litigation with particular focus on cross-border transactions. Marco Melisse is highly rated and Sebastiano Sciliberto βhas a business-oriented approachβ.
FDL Studio Legale e Tributario advises on tax planning and structuring, tax compliance, international taxation, transfer pricing and tax litigation. Marco Salvatore and Francesco De Luca βdemonstrate problem-solving attitudesβ.
LCA Studio Legale has expertise in income tax, VAT, excise fees, customs duties, and international tax issues. The tax practice also covers M&A, structured finance, and real estate and investment funds, domestic and international rulings, transfer pricing and patent box procedures. Giulio Azzaretto and Matteo Moretti are the principal advisers.
La Naia, Di Oronzo & Partners β LDP is highly adept at advising on transfer pricing as well as M&A and corporate finance-related tax matters. Giuseppe La Naia is highly rated and Monica Di Oronzo βfinds solutionsβ.
Morri Rossetti e Associati is experienced in tax advisory work and tax compliance, M&A-related tax structuring and due diligence, litigation, excise and consumption taxes and transfer pricing. Davide Attilio Rossetti βhas excellent industry knowledgeβ and Fabrizio Gaetano Pacchiarotti heads the tax litigation team.
Nunziante Magrone recruited the βvery practicalβ Claudio Giordano from Macchi di Cellere Gangemi. The team advises on double taxation issues; transfer pricing; permanent establishment assessments; optimisation of dividends; and VAT. It is also active in tax litigation.
Orrick, Herrington & Sutcliffe handles tax litigation and planning as well as tax assistance during M&A, restructuring and financial transactions. The team also specialises in private wealth planning for HNW families and individuals. Alessandro Mainardi heads the Italian tax practice.
Pavia e Ansaldoβs practice advises on tax issues surrounding M&A, project finance, debt restructuring transactions, and real estate investment funds; it also assists with pre-contentious matters, settlements and litigation. Claudio Grisanti joined from Norton Rose Fulbright.
Valente Associati GEB Partnersβ βexcellent teamβ is recommended for international taxation, tax treaties, litigation, transfer pricing, tax restructuring and negotiations with the tax authorities. Piergiorgio Valente is βinnovativeβ.
Withers Studio Legaleβs βexcellent teamβ provides tax planning advice on commercial, corporate, M&A and real estate transactions, as well as handling litigation and rulings. It also advises on tax matters regarding family businesses, transfers, wealth planning, trusts, and succession. Giulia Cipollini is βan excellent tax lawyerβ.