Firms To Watch: Tax

DWF‘s Milan tax team, led by tax and private client specialist Tancredi Marino, was bolstered in July 2022 when it hired transactional tax expert Ottavia Orlandoni as a partner from AndPartners Tax and Law Firm.
Eptalex Garzia Gasperi and Partners‘ tax practice, led by founding partner Carlo Garzia, is highly focused on corporate taxation, transfer pricing, and the tax issues surrounding wealth planning and wealth management.
Grimaldi Studio Legale recently expanded its Milan tax practice, headed by Luca Dezzani, through the 2021 recruitment at partner level of Francesco Pellone and Giovanni Maria Conti from Pellone Associati, and Alberto Tron, formerly of Studio Mottura Tron.
In January 2022, Molinari Agostinelli welcomed experienced tax specialist Ottavia Alfano as equity partner (and head of its new tax practice) from Di Tanno Associati.
During 2021, Orrick, Herrington & Sutcliffe strengthened its tax credentials in Italy through the recruitment of Milan-based partner Bernadette Accili as Italian tax head from LMS Studio Legale.

Tax in Italy


BonelliErede‘s sizeable tax department is sought out for both advisory matters and heavyweight tax disputes. Its expertise covers international taxation, income tax, transfer pricing, VAT, M&A, and financial taxation. Stefano Simontacchi  is also director of the Leiden Transfer Pricing Research Centre; Riccardo Ubaldini specialises in national and international tax law; and Marco Adda focuses on international taxation, transfer pricing, bilateral procedures, and international standard rulings. Other specialists are Stefano Brunello and Francesco Scandone, along with senior counsel Giampaolo Genta. Andrea Silvestri, Matteo Fanni and Giulio Mazzotti left for Legance - Avvocati Associati in June 2023.

Other key lawyers:

Stefano Simontacchi; Riccardo Ubaldini; Marco Adda; Stefano Brunello; Francesco Scandone; Giampaolo Genta


Outstanding skills and commitment.

The ability to understand and anticipate clients’ needs, and an extended knowledge of the market and many different sectors.

The team is always able to identify problems and deal breakers, and to propose to clients the most feasible alternatives in order to manage them.

BE remains the top law firm in Italy, providing tax and legal services for substantial, and not ordinary, issues.

The tax team is very strong, both in terms of technical knowledge and its network.

Professionals who are very skilled and business oriented, and provide very specific and tailored assistance.

The team are reliable advisers, who understand clients’ needs immediately, and have good relationships with Italy’s central tax authorities.

Francesco Scandone is a highly appreciated tax lawyer.

Key clients




CDP – Cassa Depositi e Prestiti


Philip Morris

Marie Tecnimont

Work highlights

  • Assisted Engineering Ingegneria Informatica with the tax aspects of the purchase of approximately 43% of Be Shaping the Future.
  • Assisted Crédit Agricole Consumer Finance and Crédit Agricole with the execution of an agreement with Stellantis and FCA Italy.
  • Advised Webuild on the integration with its subsidiary Astaldi.


Chiomenti is highly rated for its M&A and finance-related tax work. Other notable areas of expertise are private client matters, real estate deal structuring, corporate taxation and heavyweight tax litigation. Raul-Angelo Papotti routinely acts on cross-border matters involving multinationals; former team head Massimo Antonini continues to be active; Marco Di Siena advises on corporate transactions, M&A and tax disputes; and Paolo Giacometti assists with structuring cross-border deals and financial product-related taxation. Other key figures are Giuseppe Andrea Giannantonio, recently promoted partner Raffaele Russo, of counsels Giovanni Carpenzano and Antonino Guida, and counsels Irene Pellecchia, Gabriele Paladini and Giuseppe Zorzi.

Practice head(s):

Raul-Angelo Papotti

Other key lawyers:

Massimo Antonini; Marco Di Siena; Paolo Giacometti; Giuseppe Andrea Giannantonio; Giovanni Carpenzano; Antonino Guida; Irene Pellecchia; Gabriele Paladini; Giuseppe Zorzi; Raffaele Russo


Chiomenti has the ability to focus on the issues and find the right solution.

Its interaction with the Agency of Revenue, through a soft approach, achieves its goals.

A deep knowledge of the topics and the ability to understand company schemes clearly.

Paolo Giacometti and Antonino Guida are tax professionals with great experience, and are able to understand company dynamics while helping clients find the best solution.

Key clients

AC Fiorentina

Accor SA

Allegra Versace

Alpha Private Equity Fund


Angelo Gordon

Apollo Management

Ardian Real Estate

AS Roma


Banca Carige

Banca Generali

Bank of America Merrill Lynch

Bental Greenoak Capital



CBRE Global Investors

CDP Group

Cerberus Capital Management


Coudert Brothers Group

C-Quadrat Asset Management

Credit Suisse

Credito Fondiario

Dea Capital



Eurocommercial Properties



Flutter Entertainment Group

Forma Funds

Full Fortune Wealth

Generali Real Estate


Goldman Sachs

Hayfin Capital Group

Heidelberg Cement

Huawei Technologies

Intesa Sanpaolo

Investindustrial Group

ITA Airways



JP Morgan Chase

Kering Group


LifeBrain AG

Marquard Capital Group

Mediacom Group

Mediaset Group

Monte Paschi di Siena

Morgan Stanley

Naval Group


Olympus Group


Panakes Sgr

Paref Group

Pic Dare

Prelios Sgr

Quinta Capital Sgr,


Saipem Group

Savills Investment Management SGR

SEB Life


The Friedkin Group


Certares Management

Coca Cola

Work highlights

  • Advised Italia Trasporto Aereo on the acquisition from Alitalia of a going concern that relates to the aviation activities of Alitalia (among others).
  • Advised Investindustrial Acquisition Corp on the tax side to a business combination with the Ermenegildo Zegna Group.
  • Advised the Flutter Entertainment Group on the purchase from CVC of Sisal.

Gatti Pavesi Bianchi Ludovici

The result of a 2021 merger between Gatti Pavesi Bianchi and Ludovici Piccone & Partners, Gatti Pavesi Bianchi Ludovici is a go-to firm for domestic and international clients, including Italian entrepreneurs with international interests and foreign individuals with business interests in Italy. The widely respected Paolo Ludovici leads the group, which also features experienced tax partners Pietro Piccone FerrarottiMichele Aprile and Loredana Conidi, along with Andrea IannacconeAndrea Prampolini, Andrea Gallizioli and Pietro Bricchetto. Of counsel Massimo Giaconia is ‘highly competent‘, while Michele Bissoli, Daniel Canola and Roger Demoro are key senior associates.

Practice head(s):

Paolo Ludovici

Other key lawyers:

Pietro Piccone Ferrarotti; Michele Aprile; Loredana Conidi; Andrea Iannaccone; Andrea Prampolini; Andrea Gallizioli; Pietro Bricchetto; Massimo Giaconia; Michele Bissoli; Daniel Canola; Roger Demoro; Luca Formica; Ludovica Lorenzetto


The team is able to build a very strong and trusting relationship with clients.

Extremely competent and knowledgeable in VAT and corporate income tax matters, and provide very credible support during M&A transactions.

This practice is really focused on financial markets and replies to clients’ requests in a very smart, fast and smooth way.

Paolo Ludovici, Andrea Gallizioli and Pietro Bricchetto are appreciated for their ability to understand business, as well as specific issues, through a 360-degree approach.

Pietro Brichetto is very knowledgeable and has a great understanding of business.

Andrea Gallizioli leaves clients feeling really satisfied.

Luca Formica in London is a standout individual, who provides the maximum level of dedication to his clients – excellent client service and value for money, and clients have no hesitation in referring him to any client requiring support in Italy.

Massimo Giaconia is highly competent, knowledgeable and well connected both nationally and internationally. He is easy to work with and available.

Key clients

Ardian Capital

Banca Generali


Capvis Equity

Coca Cola HBC Group

De Agostini Group

Nextalia SGR

Prysmian Group

Reale Mutua

The Walt Disney Company

Yoox Net-A-Porter Group


Maisto e Associati

One of Italy’s most reliable firms’, Maisto e Associati has an enviable track record of advising on the tax side of high-stakes transactions, including cross-jurisdictional matters. Name partner Guglielmo Maisto consistently acts on the Italian market’s most high-profile tax mandates; Marco Cerrato is highly experienced in tax disputes; and Marco Valdonio advises on M&A, private equity and real estate transactions, along with transfer pricing. Also highly active are the ‘very efficient and effective‘ Aurelio Massimiano and Cesare Silvani, who ‘has great business acumen‘. Gabriella Cappelleri is an experienced of counsel.

Practice head(s):

Guglielmo Maisto

Other key lawyers:

Marco Cerrato; Marco Valdonio; Aurelio Massimiano; Cesare Silvani; Gabriella Cappelleri


Maisto e Associati is one of Italy’s most reliable firms – some would say the best.

Unique due to the accuracy of the work done by the firm’s professionals – it is outstanding.

Incomparable capabilities – the team understands any case brought to its attention perfectly.

Takes a clear-cut position on all issues and always provides clear advice. What is even more valuable is that such advice is tailor-made to the specific tax risk appetite of the client.

In M&A, the team has remarkable abilities, advising on what clients are more likely to obtain from the counterparty rather than portraying an ideal scenario for the client – this is invaluable during complex M&A negotiations.

Both the partners and associates are highly skilled, have a lot of experience of working with important clients, and are always super-prompt and available to give clients all the support they need. The network and connections that Maisto e Associati have with the tax world’s stakeholders represent other strengths.

A can-do attitude with strong business expertise, especially Aurelio Massimiano, who knows clients’ business very well, aligns to the chosen strategy, and executes it – very efficient and effective.

Cesare Silvani has great business acumen, experience and availability.

Key clients








LBO France


Sky Italia




Work highlights

  • Advised Permira on the sale of Althea Group, which is known for integrated biomedical technology services.
  • Advised Inter Media and Communication on its €415m institutional offering of senior secured notes.
  • Advised Evergreen, a corporate vehicle set up by the Qatar Investment Authority and the Coima Group, on the tax aspects of the launch of a voluntary public tender offer for all of COIMA RES SIIQ’s shares.

Tremonti Romagnoli Piccardi E Associati

Tremonti Romagnoli Piccardi E Associati‘s practice is consistently instructed by domestic and international clients on major tax matters. Lorenzo Piccardi is an expert in international taxation, transfer pricing, and corporate, M&A, banking, finance and capital markets taxation, and Cristiano Caumont Caimi and Giancarlo Zoppini are experienced tax litigators. Additional partner-level support is provided by Marcello ValentiLaura Gualtieri, Fabrizio Colombo, Antonio Vitali and Simone Zucchetti. The associate partners to note are Stefania TrezziniLaura PudduFabrizio CancelliereMatteo Porqueddu and Anna Maria Gulino, who has been an associate partner since July 2021.

Practice head(s):

Lorenzo Piccardi

Other key lawyers:

Cristiano Caumont Caimi; Giancarlo Zoppini; Marcello Valenti; Laura Gualtieri; Fabrizio Colombo; Antonio Vitali; Simone Zucchetti; Stefania Trezzini; Laura Puddu; Fabrizio Cancelliere; Matteo Porqueddu; Anna Maria Gulino


Attention to detail, innovation and strong market knowledge.

Great team work.

Able to guide clients through the most complicated deals.

Strong ability to identify with the client in order to solve problems, and always ready to advise on new opportunities or threats.

Great for its collaborative approach and timeliness, along with availability and consistency.

The firm’s strengths are its knowledge of direct and indirect (especially VAT) tax matters, tax litigation, M&A-related tax issues and tax rulings.

Antonio Vitali has deep knowledge of tax matters and coordinates the activities of other firm partners very well.

Key clients

2i Rete Gas




Amec Foster Wheeler Italiana

Assicurazioni Generali

Autostrade per l’Italia

Banca Popolare di Vicenza

Banco BPM

BC Partners


Credit Suisse






GE Italia Holding

Goldman Sachs International

GVM Real Estate

Intesa Sanpaolo

Qatar Holding

Sapinda Holding



Trevi – Finanziaria Industriale

TUS-Holding Co

Unicredit Group

Unipol Gruppo

Work highlights

  • Advised Nextalia SGR on the tax aspects of its acquisition (on behalf of Nextalia Private Equity Fund) of Altaformazione and Intesa Sanpaolo Formazione.
  • Advised Evergreen on the tax aspects of the public purchase and exchange offer for the ordinary shares of COIMA RES SIIQ.
  • Advised OTK Kart Group (OTK) on the sale to a group of investors of 70% of OTK.


CMS houses corporation tax, direct taxation, VAT, international taxation and transfer pricing experts. It also assists with digital economy tax issues, private client matters and tax disputes. Managing partner Giuseppe Ascoli and Federico Raffaelli, who is ‘trusted by clients‘, co-lead the team. Also notable are Giovanni CalìStefano Chirichigno and Fabrizio Alimandi, all of whom have broad tax practices; Beatrice Fimiani is a tax litigator; Carlo Gnetti and Mario Martinelli advise on corporate taxation; and Stefano Giuliano is ‘outstanding‘. Vittoria Segre is an experienced counsel.

Practice head(s):

Giuseppe Ascoli; Federico Raffaelli

Other key lawyers:

Giovanni Calì; Stefano Chirichigno; Fabrizio Alimandi; Beatrice Fimiani; Carlo Gnetti; Mario Martinelli; Stefano Giuliano; Guido Zavadini; Luca Vincenzi; Vittoria Segre; Gaetano Buffone; Luca Scibelli


CMS has a very efficient tax team, with the client always treated as a top priority.

Focused on outcomes and results, the team is highly communicative and always there to find the best solution to achieve the client’s objectives.

Organised and meets deadlines on time.

All the individuals of the CMS tax team are highly skilled, proactive and goal oriented. They have perfect knowledge of the law and are always very responsive and available.

The lawyers are very passionate about their work, which they organise in a very efficient way, always meeting deadlines and communicating perfectly with clients.

A standout is Federico Raffaelli who is trusted by clients – he is truly to be recommended.

One really outstanding individual is Stefano Giuliano, but they are all very good, particularly for international taxation.

Stefano Giuliano is creative, thorough and very easy to work with. Clients very rarely came across anyone like him.

Key clients

Hill’s Pet Nutrition (Colgate Palmolive Group)

Heineken Italia

Baby & Job


Work highlights

  • Advised Hill’s Pet Nutrition (Colgate Palmolive Group) on due diligence and acquisition structuring issues (among others).
  • Acted for Heineken Italia in tax litigation before the Court of Cassation against the Italian Revenue Agency.
  • Advised Baby & Job on an M&A transaction involving its sale.

DLA Piper

DLA Piper‘s Italy tax group consistently advises on the tax side of real estate, insurance and M&A matters. It also has a highly active litigation practice, and the firm’s white-collar crime team is fully integrated within the tax litigation department. In September 2021, Christian Montinari became Italian tax department head, while former practice co-head Antonio Tomassini remains active in the team. The group also features Federico Pacelli, who leads the Italian transfer pricing practice, and Andrea Di Dio, whose experience includes working for the Italian Tax Police. Carlotta Benigni was made partner in May 2022.

Practice head(s):

Christian Montinari

Other key lawyers:

Antonio Tomassini; Federico Pacelli; Andrea Di Dio; Carlotta Benigni


DLA has a super-skilled tax team comprising exceptional professionals.

An innovative billing structure and collaborative approach. Diversity is also a key aspect that is deeply considered by the team and firm.

Its consolidated knowledge of clients saves time and money.

Good network, enthusiastic people and great communication.

Competent, experienced and balanced.

An interdisciplinary team that always highlights the pros and cons of decisions.

Antonio Tomassini, Federico Pacelli and Christian Montinari are experienced processionals who are able to find interesting solutions to complex problems very quickly.

Christian Montinari is one of the best and most sophisticated tax lawyers in Italy. Clients trust him, considering him to be a highly skilled and crucial partner for their business strategies and decisions.

Key clients


Internazionale F C (Suning Group)






Italcementi – Heidelberg


Credite Agricolè



Sifi Group

Intesa San Paolo






Omnam Italy

Work highlights

  • Successfully represented a French multinational company before the Italian Supreme Court in a case on indirect taxation.
  • Provided assistance to Intesa Sanpaolo, as bond agent, in relation to the offering to institutional investors of senior secured bonds for a total of €415m (issued by football club Internazionale FC).
  • Assisted Autogrill with the tax aspects of its share capital increase.

Di Tanno Associati

Di Tanno Associati‘s team is experienced in the tax issues surrounding M&A transactions involving both foreign and Italian groups. Tax specialists Tommaso Di Tanno and Fabio Brunelli co-head the practice, which also showcases experienced partners Enrico Pauletti and Marco Sandoli, and associates Carlo Curti and Sabrina Tronci. In 2022, Raffaele Villa and Luca Marraffa joined as partners from CBA Studio Legale e Tributario and EY TAX & LAW ITALY, respectively.

Practice head(s):

Tommaso Di Tanno; Fabio Brunelli

Other key lawyers:

Enrico Pauletti; Marco Sandoli; Raffaele Villa; Luca Marraffa; Carlo Curti; Sabrina Tronci

Key clients


CDP Venture Capital SGR

Aksìa Group SGR

VRG Wind

Apax Partners

CDP Immobiliare


Ares Management

Alitalia CAI



Carlyle Group

Anima SGR


Covivio SA (Italian branch)

Eni Generali Real Estate SGR

Eurocommercial Properties Italia

Inarcassa – Cassa Nazionale di previdenza e assistenza Ingegneri e Architetti liberi professionisti

Leonardo Energia/Aeroporti di Roma

Work highlights

  • Assisted F2i with the tax aspects of the acquisition of Ital Gas Storage from a fund managed by Morgan Stanley Infrastructure and independent investment company Whysol Investments.
  • Assisted Indaco Venture Partners SGR with the tax side of setting up closed-end alternative investment funds.
  • Defending VRG Wind in a fiscal dispute over the waiver of the so-called Tremonti Ambiente law.

Facchini Rossi Michelutti Studio Legale Tributario

Facchini Rossi Michelutti Studio Legale Tributario’s highly respected tax group acts for multinationals, listed companies and large corporate groups from sectors such as banking, finance, private equity, fintech, automotives, fashion, telecoms, energy, and real estate. The team is particularly well known for advising on sizeable M&A transactions, international taxation and private equity, while areas of recent growth include tax litigation, transfer pricing, patent boxes and tax compliance. The department’s co-heads are experienced tax specialists Luca RossiRiccardo Michelutti and Francesco Facchini. At of counsel level Francesco Capitta has broad tax expertise.

Practice head(s):

Francesco Facchini; Luca Rossi; Riccardo Michelutti

Other key lawyers:

Francesco Capitta


Unique competencies and technical skills, and always up to date with the evolving tax framework.

Available to work at short notice and meet deadlines.

A key differentiating factor is that the team provides clear advice and an action plan that can be implemented within real life situations, while other firms tend to be too scholastic, providing theoretical advice that leaves clients unable to understand how to implement it in real life.

The whole team has great availability and skills.

Pays deep attention to the client’s reputational risk.

The value for money comes from the clever solutions the team finds in difficult situations – it is a team that really cares about its clients.

Riccardo Michelutti and Francesco Capitta really partner up with clients. They are always reachable, are able to understand the key issues and practical problems, and are proactive in coming up with solutions.

Luca Rossi and his team are always focused on finding the best possible solution.

Key clients

Ambienta SGR

Autostrade per l’Italia


Cerved Group

Credem Private Equity SGR

CVC Capital Partner

EQT Partners

ION Group

MediaForEurope – MEF NV


Gianni & Origoni

Gianni & Origoni fields specialists in the tax aspects of M&A, extraordinary transactions and financial products. The experienced team also assists with transfer pricing, VAT, wealth management, real estate tax, patent boxes, and criminal issues. Fabio Chiarenza is ‘the best tax lawyer ever encountered‘; Luciano Acciari has longstanding tax expertise; and Vittorio Zucchelli acts on M&A, transfer pricing, and supply chain restructuring-related tax matters. Other specialists include Luciano Bonito Oliva, and at counsel level Marco Frulio and the recently promoted Francesca Staffieri. Mario D’Avossa and counsel Riccardo Vaccaro are 2022 hires from CMS.

Practice head(s):

Fabio Chiarenza

Other key lawyers:

Luciano Acciari; Vittorio Zucchelli; Luciano Bonito Oliva; Marco Frulio; Francesca Staffieri; Mario D’Avossa; Riccardo Vaccaro


The tax team at GOP is a key, solid partner for any complex matter that clients might face in connection with their private wealth.

Their deep knowledge of corporate, tax and art law, and the taxation of individuals, allows them to identify the best route for clients to follow when it comes to reorganising wealth or making complex financial investments.

Excellent knowledge of foreign tax regulations makes the team the perfect adviser for cross-border families.

Fabio Chiarenza, Luciano Bonito Oliva and Francesca Stafferi all have profound knowledge and strong levels of commercial sensitivity, which make them strong partners for clients. Clients always report very satisfactory feedback.

Clients particularly praise Fabio Chiarenza’s outstanding knowledge of legal and tax matters, as well as his ability to identify solutions that are always efficient.

Fabio Chiarenza and his team stand out for their great knowledge of tax matters and their ability to anticipate the reaction of the authorities.

Fabio Chiarenza has the right approach, as well as the ability to provide clients with a clear explanation of all the details of any convoluted piece of Italy’s tax regulations – the best tax lawyer we have ever encountered.

Marco Frulio is excellent.

Key clients


Intermediate Capital Group




SKS Malta

Goldman Sachs

Ferrovie dello Stato

UniCredit Group


La Rinascente Group

Sultaniale Ventures


Fabrica Italiana Velocipedi Edoardo Bianchi




Aquileia Capital Services (Bain Group)

Poste Italiane

Coeclerici Group

Telecom Italia


Work highlights

  • Provided tax advice to FiberCop, the infrastructure operator of the TIM Group, in relation to a loan agreement for €1.5bn.
  • Provided tax advice to the Salcef Group, in relation to a €30m green loan financing that was granted by Intesa Sanpaolo (and backed by a SACE guarantee).
  • Provided tax advice to UniCredit in relation to a real estate securitisation transaction involving a bank loan.

Legance - Avvocati Associati

Legance - Avvocati Associati’s practice consistently advises on the tax aspects of domestic and international transactions. It is particularly noted for its expertise in tax matters relating to real estate, project finance, fashion, luxury goods, financial institutions, and investment funds. The team is co-led by Luca Dal Cerro, who assists with the tax side to major deals; Marco Graziani, ’a leading tax partner in the Italian market‘; and Claudia Gregori, who routinely structures M&A, private equity and financing transactions. Experienced practitioners at senior counsel level are Francesco Di Bari and the recently promoted Gabriella Geatti. In June 2023, the team was bolstered by the arrival of Andrea Silvestri, Giulio Mazzotti and Matteo Fanni from BonelliErede.

Practice head(s):

Luca Dal Cerro; Marco Graziani; Claudia Gregori

Other key lawyers:

Francesco Di Bari; Gabriella Geatti; Davide Nespolino; Riccardo Petrelli; Andrea Silvestri; Giulio Mazzotti; Matteo Fanni


A great team, with partners who are always available and present during meetings and calls.

Always available to discuss the big picture in order to understand the perfect solution or solutions to fit clients’ needs’ perfectly.

The tax practice is very strong, providing sound technical guidance alongside practical, commercial advice.

Competent, reactive, professional and knowledgeable.

Availability, competence, cross-sector knowledge, team work among partners, and a strong network.

Marco Graziani is a leading tax lawyer in the Italian market, and is able to draw on a lot of experience across a wide range of matters. He is a very valuable resource to clients, and is always able and willing to offer a lot of commercial and technical insight.

Marco Graziani has deep and detailed knowledge of Italian tax law.

Marco Graziani always looks for a solution that is not only clear from a legal perspective, but which can also be implemented. This entrepreneurial spirit stands out.

Key clients

Altarea Cogedim

AXA Insurance Group

Aviva Investors

Bank of America Merrill Lynch

BNP Paribas

Cassa Depositi e Prestiti

Chequers Capital Partenaires

CBRE Global Investors

EF Solare Group

ENEL Group

ENI Group



Ferragamo Group


Goldman Sachs

Hayfin Capital management

Incus Capital

ING Group

Intermediate Capital Group

Intesa Group

Neuberger Berman

Savills Investment Management

Partners Group

Denso Group

Moncada Group

Rhea Vendors Group

Tikehau Capital

Texas Pacific Group

Sixth Street Partners

Schroder Adveq

Lombard Odier

Vestas Asset Management

Westfield Unibail Rodamco



IPI Partners

Invel Real Estate Management

Quadrivio Group


Zouk Capital Group


ADVANT Nctm‘s tax practice comprises both lawyers and chartered accountants, who advise international and domestic clients on cross-border tax issues, M&A and IPO-related taxation, and tax litigation. Other key areas of expertise are real estate taxation, transfer pricing, and assisting high-net-worth individuals. Tax transactions specialist Barbara Aloisi leads the practice, which also features widely respected tax experts Federico Trutalli, Guido Martinelli and Piermauro CarabelleseMatteo Cipriani is another active team member.

Practice head(s):

Barbara Aloisi

Other key lawyers:

Federico Trutalli; Guido Martinelli; Piermauro Carabellese; Matteo Cipriani

Key clients

Falck Group




Vodafone Europe

ERG Renew Group

LBO France

Chequers Capital

G Rent

William Hill

Work highlights

  • Provided tax assistance to Falck Group, in relation to a tax ruling involving the Italian tax administration.
  • Providing assistance to Italo – Nuovo Trasporto Viaggiatori, a private high-speed rail operator, on tax matters.
  • Provided tax assistance to LBO France on the sale of Vetroelite, a designer and distributor of glass packaging, to TricorBraun.

Studio Professionale Associato a Baker & McKenzie

Studio Professionale Associato a Baker & McKenzie‘s practice covers corporate and income tax, VAT, international taxation, and major tax disputes. Domestic and international taxation specialist Francesco Pisciotta and international tax planning expert Michele Santocchini co-lead the department, which also features tax litigator Barbara Faini. Counsels Chiara Giorgia Monga and Pamela Floriani joined from EY TAX & LAW ITALY and Deloitte Legal Italy, respectively.

Practice head(s):

Francesco Pisciotta; Michele Santocchini

Other key lawyers:

Barbara Faini; Chiara Giorgia Monga; Pamela Floriani


‘Pays great attention to its clients, from a professional and personal point of view.’

‘Baker & McKenzie combines technical excellence in tax matters with a good understanding of businesses and their needs.’

‘The team is responsive and solution oriented.’

Key clients




Work highlights

  • Assisted Idealista, a Spanish real estate portal operator, with the acquisition of Regold, a service company for Italian estate agents.

Biscozzi Nobili Piazza

Biscozzi Nobili Piazza routinely acts for large multinational companies and private individuals on corporate and tax matters. The tax department is co-led by corporate and digital taxation expert Aldo Bisioli; Oliviero Cimaz, who advises on domestic and international restructuring, along with banking and finance-related taxation; Francesco Nobili, a specialist in restructuring and family business tax issues; and Luigi Garavaglia, whose practice includes the tax aspects of M&A deals and IPOs.

Practice head(s):

Aldo Bisioli; Oliviero Cimaz; Francesco Nobili; Luigi Garavaglia


Great for its carefulness and timeliness.

Client focus with great experience in domestic matters.

Key clients


Altair Funeral

Azimut Holding

Banca Profilo

Bolton Group

Carnival Corporation/Costa Crociere


Castello SGR

Credit Suisse

Davide Campari-Milano

De Longhi

Dolce & Gabbana


Fondo Strategico Italiano



LU-VE Group

Officine Meccaniche Bander

Patrizia Immobilien

Rothschild Italy

Rancilio Industries

Schmolz + Bickenbach Italia

Sixty Group

Sony Music Entertainment Italy




Unichips/San Carlo

Work highlights

  • Assisted Redo with the fiscal aspects of its acquisition by OCS.
  • Provided tax assistance to Eataly Real Estate, in relation to the sale of real estate to Coima.
  • Provided tax assistance to FSI on the acquisition of 60% of the share capital of Iccrea BCC Pay.

CBA Studio Legale e Tributario

Particularly active on behalf of banking and financial clients, CBA Studio Legale e Tributario advises on tax structuring issues, along with the subsequent investment and portfolio management stages. Angelo Rocco Bonissoni is an M&A and private equity specialist; Stefano Petrecca‘s practice includes corporate taxation and tax litigation; and Michele Citarellahas deep knowledge of tax issues‘. Other active practitioners are Giorgio Iacobone, Francesco AssegnatiRoberto Brustia, and the recently promoted Leonardo Reggio.

Practice head(s):

Angelo Rocco Bonissoni

Other key lawyers:

Stefano Petrecca; Michele Citarella; Giorgio Iacobone; Francesco Assegnati; Roberto Brustia; Leonardo Reggio; Gianluca Ferri; Nino Bosco; Ernesto Caso; Valerio Cirimbilla; Roberto Commodari; Arianna Valenza; Luca Vitale


The tax department is relied upon to structure investment products, find solutions and evaluate complex situations.

Michele Citarella has deep knowledge of tax issues, and provides strong support when taking difficult decisions during complex deals.

Key clients

Antares Private Equity

CCR Fund

Oxy Capital


Finanziaria Internazionale Investment SGR



Patron Capital Advisers

Freo Group

Savills Investment Management SGR

Gruppo Banca Finanziaria

Cleary Gottlieb Steen & Hamilton

Cleary Gottlieb Steen & Hamilton‘s ‘excellent full-service team‘ consistently advises on the tax issues surrounding M&A transactions, hybrid financing and investment structures. Other active areas include tax restructurings, derivatives, employee benefit plans, tax litigation, and assisting individuals and family offices with tax and planning work. Vania Petrella is ‘a superb tax partner‘, while senior attorney Gianluca Russo is a corporate taxation expert. Paola Albano is an experienced tax compliance lawyer.

Other key lawyers:

Vania Petrella; Gianluca Russo; Paola Albano


An excellent full-service team that can manage complex structuring and diligence workstreams.

CGSH brought a very experienced team to the deal negotiations. The client found them to be thoughtful, as well as very proactive in understanding its needs and ability to solve problems.

The team evidently had a high standard of commercial judgement, coupled with a clear ability to achieve well-drafted deal documentation. It also worked extremely well with the client team.

Key clients

Veolia Environnement


Ermenegildo Zegna


Asterion Industrial Partners


Smurfit Kappa



Work highlights

  • Advised Veolia Environnement on its successful €12.9bn acquisition of Suez and the €10.4bn-related divestment of certain Suez assets.
  • Assisting ArcelorMittal with the Italian tax aspects of its investment in Ilva, a large steel plant in Europe.
  • Acted as Italian counsel to the Ermenegildo Zegna Group on a business combination with Investindustrial Acquisition Corp, a special purpose acquisition corporation.

Clifford Chance

The perfect adviser for complex, cross-border deals‘, Clifford Chance’s practice focuses on the tax aspects of finance, M&A and real estate transactions. On the disputes side, the team’s expertise includes tax audits, along with litigation before the tax courts. Tax head Carlo Galli is also part of the firm’s global tax leadership group, while counsel Sara Mancinelli is ‘extremely competent‘. Andrea Sgrilli and Roberto Ingrassia are experienced senior associates.

Practice head(s):

Carlo Galli

Other key lawyers:

Sara Mancinelli; Andrea Sgrilli; Roberto Ingrassia


What makes the Clifford Chance tax practice unique is the high-quality work, combined with a strong focus on the business aspects.

Always looks for solutions to ensure that the deal closes.

The perfect adviser for complex, cross-border deals – it has an unrivalled European tax practice.

Exceptionally commercial and with great industry knowledge.

Sara Mancinelli is one of the most valuable professionals around for real estate tax. She is a go-to person when there is a complex or sensitive tax issue to be handled.

Sara Mancinelli is extremely competent from a technical perspective, especially in cross-border structuring and VAT matters.

What makes Sara Mancinelli different from competitors is the way she manages issues – she anticipates and prevents them from becoming problems or deal breakers. When she is on a deal, clients know that every tax aspect is under control and properly managed, and that there will be no surprises.

Key clients


Athora Holding

Infrastructure Investment Fund

Cassa Depositi e Prestiti

Coima Sgr


Macquarie Infrastructure and Real Assets


Starwood Capital

Work highlights

  • Advised Atlantia on the tax aspects of an agreement with the Siemens Group for the acquisition of Yunex Traffic.
  • Assisted Coima Sgr with the tax aspects of a forward purchase agreement for a Grade A logistics development portfolio.
  • Assisted Starwood Capital with the tax aspects of a strategic investment from controlled affiliates of Starwood Capital Group, consisting of the subscription of a minority stake in DoveVivo.


Achieving excellent results‘, the experience of Dentons’ Italy tax practice covers the tax structuring of cross-border investment vehicles, M&A transactions and real estate deals, along with the tax implications of wealth management, tax litigation and tax criminal law. Italy practice leader Andrea Fiorelli is a highly regarded tax specialist, while Fabrizio Capponi leads the international tax practice in Italy. Roberta Moscaroli and managing counsel Maria Paola Serrasupport clients with competence‘.

Practice head(s):

Andrea Fiorelli

Other key lawyers:

Fabrizio Capponi; Roberta Moscaroli; Maria Paola Serra


Very collaborative and with very solid expertise.

Dentons distinguishes itself by providing a pool of expertise that many other major firms do not have. This allows the firm’s professionals to collaborate with each other and offer comprehensive advice, even on particularly complex areas that normally require advice from several law firms.

Dentons’ team is very flexible, and able to support clients promptly and methodically.

The assistance of Dentons’ lawyers was essential for the success of the operation – always very helpful and competent, achieving excellent results.

Dentons has a global network that is very accessible. By having one main contact person, the services of other offices can be used, without having to go through KYC procedures every time.

The practitioners come up with solutions to our needs which, especially during cross-border situations, are extremely valuable and time saving.

Dentons understands who clients are and what they need – the lawyers do a terrific job at organising highly efficient meetings with the right people, and their attitude is very practical. Clients really have them by their side.

Special mention to Roberta Moscaroli and Maria Paola Serra, professionals who support clients with competence, seriousness and kindness. Clients particularly like their proactivity in providing interesting and strategic business ideas.

Key clients

GEDI – Gruppo Editoriale


Savills Investment Management SGR

Engie Italia

Motorola Solutions



Busell LLP

DeA Capital SGR

Fort Partners

illimity Bank

Quinta Capital SGR

Ferrovie dello Stato Italiane

Work highlights

  • Advising GEDI – Gruppo Editoriale on the Digital Services Tax regulations.
  • Advising Quinta Capital SGR on the tax aspects of the launch of a reserved, closed-end real estate alternative investment fund named PHHL Nursing Homes.
  • Advising Ferrovie dello Stato Italiane on the tax aspects of the issuance of two green bonds under its EMTN programme.

Macchi di Cellere Gangemi

Macchi di Cellere Gangemi‘s practice covers international tax, tax audits and tax litigation. Other key areas of activity are energy and environmental taxation, VAT, automotive-related taxation, real estate transactions, and private client work. Team leader Bruno Gangemi is ‘one of the best tax professionals in the Italian market‘; Arnaldo Salvatore is a VAT specialist; and Arcangelo D’Apolito advises on M&A-related taxation. Federico Di Cesare was promoted to partner in January 2022.

Practice head(s):

Bruno Gangemi

Other key lawyers:

Arnaldo Salvatore; Arcangelo D’Apolito; Federico Di Cesare


The team is made up of very capable individuals – very well prepared, always attentive to clients’ needs, and with a good understanding of business.

Providing the best professionals, the team is always available to handle difficult situations.

The strengths and key skills of the team are its very solid tax knowledge, proactivity, passion and multidisciplinary approach.

A highly organised tax practice with the ability to interact with clients’ internal tax advisers.

Bruno Gangemi is one of the best tax professionals in the Italian market. He combines great technical knowledge with remarkable human qualities.

Arnaldo Salvatore is a solid VAT expert and the person clients want during litigation.

Federico Di Cesare is always present, no matter how complicated the project. Clients particularly value his technical knowledge, which makes him a reliable adviser.

Key clients

Interflora Italia

Trinseo Italia


VMware Italy

Emc Computer Systems Italia


CORUM Origin

Swissquote Bank

ALD Automotive Italia


Nijhuis Saur Industries


Ford Credit Italia

Work highlights

  • Advised Interflora on several complex VAT issues.
  • Advised Paypal SE Italia on obtaining an advance pricing agreement with the Italian tax authorities.
  • Assisted VMWARE Italy with several international tax and transfer pricing matters.

McDermott Will & Emery Studio Legale Associato

McDermott Will & Emery Studio Legale Associato’s ‘knowledgeable team consistently provides excellent tax advice‘. The group regularly handles significant transfer pricing cases, in addition to advising on international taxation issues. Andrea Tempestini leads the Italian tax practice, which also features longstanding tax law expert Carlo Maria Paolella and the ‘highly responsiveEmidio Cacciapuoti. Other key practitioners are counsel Alessio Persiani and associate Giuseppe Mazzarella, who both have broad tax practices.

Practice head(s):

Andrea Tempestini 

Other key lawyers:

Carlo Maria Paolella ; Emidio Cacciapuoti ; Alessio Persiani; Giuseppe Mazzarella; Diego Avolio; Giovanni Barbagelata


Careful, timely and focused on clients.

Reliable, and understands the business and clients’ needs. Very fast replies and good commercial sense.

Strong business acumen and tailor-made advice. Great availability and responsiveness.

An easygoing team that is very efficient and proactive.

This knowledgeable team consistently provide excellent tax advice on real estate transactions. They are advisers who identify the key issues precisely and are solutions focused.

Andrea Tempestini is a trusted partner to clients, who has deep knowledge of domestic and international tax law, and always comes up with alternative and creative solutions, simplifying the understanding of complex topics.

Andrea Tempestini is the key reference point for all international and strategic tax matters in Italy.

Emidio Cacciapuoti is highly responsive, and his advice is always very clear, reliable and pragmatic. He is also very good at arriving at workable solutions by thinking ahead and considering the commercial aspects.

Key clients

Automobili Lamborghini



Charme Capital Partners SGR

Davide Campari Milano

Ducati Motor Holding



Infravia Capital Partners

Janssen Cilag/Johnson & Johnson

Loro Piana



Style Capital SGR


Work highlights

  • Assisting Style Capital SGR with the fund structuring of its second private equity initiative, Style Capital II.
  • Represented Essilor Luxottica in obtaining victory in Supreme Court litigation concerning the taxation of executives’ stock-based bonuses.
  • Providing tax advice to Davide Campari Milano, in relation to the structuring and implementation of a joint venture with Moët Hennessy.

Pedersoli Studio Legale

The recent track record of Pedersoli Studio Legale‘s ‘team of competent, experienced and reliable professionals‘ includes the tax aspects of debt restructuring, and M&A, financial and capital market transactions. The firm also fields a robust tax litigation practice, in addition to advising on ongoing tax matters. Team head Giovanni Bandera has a broad tax practice, Andrea de’ Mozzi is ‘very skilled‘, and Daniela Caporicci is a transactional taxation specialist.

Practice head(s):

Giovanni Bandera

Other key lawyers:

Andrea de’ Mozzi; Daniela Caporicci


A team of competent, experienced and reliable professionals, who are able to offer support on both local and international issues.

A team that seeks to know its client thoroughly, in order to provide support in the best possible way – never superficial, analysing every issue and aspect in detail.

The approach of the tax practice is closely linked to the needs of the client, thanks to a team that is continuously present and provides timely answers to questions.

The firm offers a wide range of services with competence and efficiency.

Always available to discuss problems and solutions, and very professional in its advice.

Andrea de’ Mozzi is a very good professional, who is smart and reliable, and very well equipped for advising Italian companies wishing to do business abroad. He has a lot of contacts globally, which is very helpful.

Andrea de’ Mozzi is very skilled in a wide range of tax issues involving a variety of transactions.

Trust, competence, professionalism and deep knowledge of the client are the qualities that distinguish Daniela Caporicci and her team.

Key clients

CDP Venture Capital SGR


Ferretti Group



Gruppo Stefano Ricci



Intesa Sanpaolo

8a+ Real Innovation

NT Majocchi

Lonza Group

Migal Group

BPER Banca



Work highlights

  • Assisted Cobepa with the tax aspects of its acquisition of a majority stake in Salice, which specialises in components for the high-end furniture sector.
  • Assisted Ferretti Group with the tax aspects surrounding an IPO for a Hong Kong listing (through a share placement).
  • Assisted CDP Venture Capital SGR with the tax side to investments in three venture capital funds.

Pirola Pennuto Zei & Associati

Pirola Pennuto Zei & Associati’s team covers the tax due diligence and structuring of M&A, real estate and financial transactions, structured finance and bonds. It also assists with establishing investment platforms. Stefano Tronconi is an international taxation specialist; Guido Doneddu advises on corporate taxation, transfer pricing, litigation and corporate reorganisations; and tax and corporate law specialist Nathalie Brazzelli is experienced in private equity deals. Additional partner level-strength is provided by Massimo Di Terlizzi.

Other key lawyers:

Stefano Tronconi; Guido Doneddu; Nathalie Brazzelli, Massimo Di Terlizzi


‘Strong and experienced firm.’

Key clients


Bain Capital

Elior Group

F I S Fabbrica Italiana Sintetici

Gilead Sciences

Boston Scientific

Zegna Group

Paul Wurth Group

Sutter Group

Siemens Group

City Group

Allen & Overy - Studio Legale Associato

Allen & Overy - Studio Legale Associato has notable fund and transfer pricing expertise, along with strong financial taxation credentials. Team leader Francesco Guelfi focuses on tax, regulatory and accounting issues, and recently promoted counsel Elia Ferdinando Clarizia advises on the tax aspects of banking, capital markets, structured finance and corporate transactions.

Practice head(s):

Francesco Guelfi

Other key lawyers:

Elia Ferdinando Clarizia

Key clients

Algebris Investments

Banco Bpm

Davide Campari-Milano

DBG Advisors

Epic SIM

IMI – Intesa Sanpaolo



Rheinmetall Italy

The Children’s Investment Fund

Work highlights

  • Advised Aviva on the tax aspects of the disposal of its insurance businesses in Italy.
  • Advised JP Morgan and Banco Santander (as lenders and bookrunners) and Banco BPM (as purchaser of a VAT credit) on the tax aspects of a €518m project bond issued by a special purpose vehicle.
  • Assisted UniCredit and UniCredit Bank with the structuring of a securitisation platform.

Belluzzo International Partners

Belluzzo International Partners specialises in advising families and businesses owners (including investors) on domestic and cross-border tax matters, along with direct and indirect taxation. The team is co-headed by experienced tax advisers Daniele Carlo Trivi and Alessandro Saini, along with Luigi Belluzzo, who divides his time between Milan and London.

Practice head(s):

Luigi Belluzzo; Daniele Carlo Trivi; Alessandro Saini

Other key lawyers:

Lorena Pellissier; Paola Bergamin


The firm is deeply specialised in all areas of wealth planning, with a particular focus on cross-border taxation.

All the people within this practice are of a very high standard. Comprising various partners with different skills (in M&A, tax and other matters), it represents a kind of one-stop shop for all needs.

Great reputation and experience.

Provides very effective support.

Its ability to support clients’ wealth planning needs is amazing.

Luigi Belluzzo’s knowledge and passion for wealth planning are outstanding. He always catches on to new regulatory trends and understands how to use such trends to resolve clients’ problems.

Luigi Belluzzo is very knowledgeable and authoritative, specifically on the Italian lump sum taxation rules for people moving or returning to Italy.

Luigi Belluzzo is very responsive – great cross-border knowledge and business oriented.

Key clients


Gamma Capital Markets




Carnelutti Studio Legale Associato

Carnelutti Studio Legale Associato’s tax group is particularly active in transfer pricing, tax litigation, M&A tax planning, and corporate compliance. The practice is jointly headed by experienced partners Paolo Baruffi and Gilberto Comi, who are both specialists in transfer pricing, patent box tax relief, advance rulings and tax-related disputes.

Practice head(s):

Paolo Baruffi; Gilberto Comi

Other key lawyers:

Fabio Fusco; Mario Ippolito; Massimo Marconi


The team is available, flexible and prepared, and with the ability to understand clients’ needs.

The team comprises lawyers, accountants and corporate law experts, who are extremely competent professionals.

Key clients

Arkema France


Elkem Siliconi Italia

Gardner Denver


Ingersoll Rand

Giglio Group

Johnson Control

Bentel Security

Clarios Italia


Nexans Italia

Nexans Intercablo


Partecipazioni Italia

Westlake Compounds Italy

Christeyns Group


Alpha FX



TotalEnergies Italia Servizi


Fidia Farmaceutici

Work highlights

  • Assisted Gardner Denver and Garo with the negotiation of a tax ruling with the Revenue Agency to obtain and quantify a patent box tax benefit.
  • Assisted A&M Capital Europe with the acquisition of the Carton Pack group.
  • Successfully defended Arkema France in a tax dispute over the reimbursement of excess corporate income tax paid on a 2016 capital gain.

De Berti Jacchia Franchini Forlani

De Berti Jacchia Franchini Forlani is well known for its expertise in the luxury goods, automotive, food, banking and gambling sectors. The practice is co-led by Massimiliano Gazzo, who is experienced in deal tax structuring, restructurings, transfer pricing and litigation, and international taxation, business restructuring and transfer pricing specialist Tiziana Zona.

Practice head(s):

Massimiliano Gazzo; Tiziana Zona

Other key lawyers:

Angela Valente; Alessandro Foti; Diego Conte

Key clients

De Rigo Group


Gruppo Contship

Koso Parcol

Culligan Group


Crane Worldwide Logistics



Work highlights

  • Assisted Contship with a transaction that led to the integration of Go. Trans into driveMybox, including advising on a tax ruling on the Italian tax regime applicable to dividends received from a foreign subsidiary.
  • Successfully acted for Coripet in a case before the Italian Revenue Agency on the VAT treatment of a precautionary measure ordered by an administrative authority.
  • Successfully acted for De Rigo in opposing several high-profile challenges to its transfer pricing policy.

Eversheds Sutherland Associazione Professionale

Eversheds Sutherland Associazione Professionale houses specialists in both transfer pricing and tax litigation relating to cross-border transactions. The tax practice is co-headed by Marco Melisse, who advises Italian companies and the subsidiaries of multinational companies, and Sebastiano Sciliberto, who assists with international taxation, M&A-related tax issues, corporate taxation and tax litigation.

Practice head(s):

Marco Melisse; Sebastiano Sciliberto

Other key lawyers:

Gianluca Nemec; Salvatore Pezzella; Daniele Raimondi; Aura Moraglia; Andrea Cristiani; Federica Cipolletta

Gattai, Minoli, Partners

Gattai, Minoli, Partners regularly advises on the tax aspects of cross-border acquisitions (both on the sponsor and lender side). The department is co-led by Cristiano Garbarini, whose practice includes M&A tax structuring and LBO transactions, and Domenico Ponticelli, a 2022 recruit from Di Tanno Associati. Alban Zaimaj is an experienced counsel.

Practice head(s):

Cristiano Garbarini; Domenico Ponticelli

Other key lawyers:

Alban Zaimaj; Valentina Buzzi


Great lateral thinking in relation to multiple potential scenarios.

Strong sponsor focus, great market knowledge, and sharp and savvy – a really great tax team.

Experienced, rigorous, knowledgeable and aware of market dynamics, while being very responsive and user friendly.

Key clients

Rivean Capital Partners


PAI Partners


Stirling Square Capital Partners

Tikehau Capital


Goldman Sachs


Intermediate Capital Group

DOC Generici

Bluegem Capital Partners


Intesa SanPaolo

Radisson Group

Alpha Private Equity


Alchemy Capital Partners

Cerved Group


Angelo Gordon


RCS Mediagroup

Work highlights

  • Advised funds managed by Rivean Capital on the indirect acquisition of the companies that control TAS Group.
  • Advised Investcorp on the sale of Dainese to Carlyle.
  • Advised Intermediate Capital Group on the sale of DOC Generici to TPG Capital.

Hogan Lovells International LLP

Hogan Lovells International LLP’s Italy tax practice is led by ‘expert‘ counsel Serena Pietrosanti, whose experience includes providing tax advice to multinationals on cross-border transactions in the real estate, life sciences and financial services sectors. Senior associate Maria Cristina Conte focuses on the tax side to insurance and finance-related deals.

Practice head(s):

Serena Pietrosanti

Other key lawyers:

Maria Cristina Conte


The team is highly competent, quickly resolving problems in the best way possible.

What makes it stand out is that it is very empathic, and really understands clients’ problems and what they need in order to resolve them.

Serena Pietrosanti is an expert in her field – very responsive and understands clients’ needs.

Key clients

Argo Group

Banca Monte dei Paschi di Siena

Banca Valsabbina

BNP Paribas Cardif

BNP Paribas

Cassa Depositi e Prestiti

Equita SIM

Ferrovie dello Stato

Nissan Italia

Kuwait Petroleum

Tokyo Electron Europe


Société Générale


CNP Assurances

The Q8 Group

Work highlights

  • Assisted the firm’s French and Italian cross-border corporate team with the tax side to CNP Assurances’ acquisition from Aviva Group of its life insurance businesses in Italy.
  • Assisted Barings with the tax aspects to the structuring and negotiation of the purchase of real estate in Milan.
  • Advised BNP Paribas/BNL on the tax side to the sale of 80% of Axepta Italy to Worldline.


Linklaters‘ Italy tax team consistently assists with transactions involving significant tax issues. It also advises on rulings issued by Italy’s tax authorities. Italy tax practice head Roberto Egori advises multinationals, investment banks, financial institutions, private equity firms, and credit and real estate funds on tax matters.

Practice head(s):

Roberto Egori

Other key lawyers:

Fabio Balza; Eugenia Severino; Sergio Merlino


Strong international network and excellent expertise in financial markets and products – a very professional team.

What makes the team stand out is its strong technical expertise in financial instruments, transactions and cross-border issues, along with its availability and professionalism, resulting in a high-quality service.

Deep knowledge of the law and the ability to find an angle.

Key clients

Magnetar Capital

Crédit Agricole – Corporate & Investment Bank

Société Générale – Corporate & Investment Banking

DeA Capital Alternative Funds

Hope Sicaf S B

Nuveen Real Estate

Barclays Bank

Alberta Investment Management Corporation


Unicredit Bank


Gruppo Barletta

Nunziante Magrone

Nunziante Magrone’s practice covers income tax, double taxation, tax litigation, transfer pricing, and permanent establishment issues. Other areas of expertise include dividend optimisation, tax planning, international commerce-related VAT issues, and advising private families and family businesses. The group is jointly led by experienced partners Claudio Giordano, Carlo Sallustio and Fabio Capezzone.

Practice head(s):

Claudio Giordano; Carlo Sallustio; Fabio Capezzone

Other key lawyers:

Alice Cogliati Dezza


The people always make the difference, so the team’s proactive way of managing relationships with clients helps a lot, and its digital service really speeds up the process.

Real personal analysis of clients’ issues and a very good understanding of both US and Italian tax law.

Clients are always highly satisfied with the firm’s service, and response times are excellent. Questions and requests are answered very quickly, and, most importantly, these responses are precise, professional and to the point.

Very competent and focused. Clients get correct and fast information, as well as decisions from them on all tax-related issues. Clients are never disappointed.

The tax advice and assistance are of a high quality, and the partners are always available.

Carlo Sallustio is appreciated for his availability, the ability to understand problems quickly, and his broad cultural background, which allows him to manage complex issues quickly, effectively and with the utmost professionalism.

Carlo Sallustio definitely stands out.

Fabio Capezzone provides an outstanding service of a consistent, superior quality that adds value to clients’ business.

Key clients

Aircraft Engine Lease Finance

Net Service

UPS Health Italia

Spring Studios

SNCF Société Nationale des Chemins de fer Français



Toyota Motor Europe

General Motors

Radisson Hotel Milan & Rome

Southern Cross Group

Adamis Group Italia

The British School At Rome

Trustly Group


Hudl Italia


Clyde Bergemann




Work highlights

  • Assisted a client with a transfer pricing audit and the subsequent application for an arbitration procedure under the EU Arbitration Convention.
  • Advising Adamis Group Italia on a consultancy service, based on proprietary technology.
  • Advising Molo Group Hotel on the structuring of its Italian operations.

PwC TLS Avvocati e Commercialisti

Advising groups, family businesses and high-net-worth individuals, PwC TLS Avvocati e Commercialisti leverages an enviable global network. Marco Meulepas is tax managing partner; Nicola Broggi specialises in private equity and M&A; and Dario Sencar assists with transfer pricing, and international and European taxation. Giulio Andreani is a renowned of counsel.

Practice head(s):

Marco Meulepas

Other key lawyers:

Nicola Broggi; Dario Sencar; Giulio Andreani; Michele Lenotti; Claudio Valz; Alessandro Catona; Marco Lio; Luca Lavazza

Key clients


BPER Banca


Vodafone Italia



Assicurazioni Generali



Intesa Sanpaolo

Generali Group




Alitalia Linee Aeree

Alitalia Servizi


Automobiles Citroen

Ali Group

Withers Studio Legale

Operating from Milan and Padua, Withers Studio Legale acts for entrepreneurs, high-net-worth individuals and family offices on tax issues. Giulia Cipollini is a go-to practitioner for art and fashion industry clients, while corporate tax head Stefano Grilli is a 2021 hire from Gianni & Origoni. Roberto Bonomi was elevated to partner during 2022.

Practice head(s):

Giulia Cipollini

Other key lawyers:

Stefano Grilli; Roberto Bonomi; Filippo Molinari; Marco Busia; Giuseppe Francesco Patti


1000% committed to clients.

Always approachable and good-humoured. The team spirit is super-high, which makes it a pleasure working with Withers’ tax practice.

Its worldwide network is very efficient and one office can easily mobilise others in a few hours. Billing is also very transparent.

Strong competences, with a client-oriented approach and flexibility.

Competence and international footprint.

Solutions that are out of the box.

Giulia Cipollini and Roberto Bonomi have consistently delivered a first-class service.

Key clients


Ital Gas Storage

Mondadori Media

Atalanta Bergamasca Calcio

Umana Group

Oakley Capital


Work highlights

  • Providing ongoing advice to Unicredit on the tax issues surrounding its domestic and international transactions, and how they impact on its tax returns.
  • Advised Oakley Capital on setting up its Italian presence.
  • Assisted Borsalino with the tax aspects of its internationalisation process in the US, as well as the opening of a beach club in Forte dei Marmi.

AC Avvocati e Commercialisti

AC Avvocati e Commercialisti‘s ‘excellent‘ practice covers tax compliance, tax due diligence, tax disputes, and national and international tax planning. The tax group is co-led by managing partner Angelo Carlo Colombo; the ‘highly trained and meticulousMarilena Biella; experienced tax practitioner Luca Nicoletti; and the ‘very knowledgeableRoberto Rizzuto.

Practice head(s):

Angelo Carlo Colombo; Marilena Biella; Luca Nicoletti; Roberto Rizzuto


Great attention to clients, along with knowledge and skills from excellent professionals – these are the elements that characterise the firm.

The firm offers personalised and high-quality legal and tax assistance, as well as chartered accountant services.

Supports clients in their most important choices and provides concrete answers. The team of professionals is close knit, and always helps clients achieve their goals through technical preparation and practical experience.

During close collaborations there is a good working atmosphere, great cohesion and unity of purpose – an excellent firm.

Competence and dedication.

Angelo Carlo Colombo’s team is full of energy and experience, and it devotes a lot of time to clients while helping with complex challenges.

Angelo Carlo Colombo is recognised as a professional with a remarkable technical background and entrepreneurial spirit, as well as a strong sense of humour that allows for a more attuned working relationship with clients and counterparts.

Marilena Biella is a highly trained and meticulous professional, who stands out for her strong practical sense.

Key clients


Pariter Group

Be Easy

EIT Manufacturing South

Gruppo Sae



Artemide Group

Auto1 Group

Balconi Pressecentriche

Enza Zaden Group

Fondazione Politecnico di Milano


AB Plast


Hager Bocchiotti

Hager Italia Partecipazioni

Hager Lumetal

Herholdt Controls



Same SDF

SBB Cargo Italia

Valdani Vicari & Associati


Van Drie Group Italy

Zep Europe

Work highlights

  • Advised Valentino on VAT and customs issues.
  • Advised Same SDF on VAT issues.
  • Acted for Balconi Pressecentriche in disputes over the deductibility of tax losses.

Andersen in Italy

Particularly active in the TMT, financial services, manufacturing, and real estate and hospitality sectors, Andersen in Italy acts on a range of tax matters. In a recent boost, the firm incorporated Turin-based Studio Palea. Maricla Pennesi is European and Italian tax coordinator, while Francesco Marconi is international tax division coordinator.

Practice head(s):

Maricla Pennesi

Other key lawyers:

Francesco Marconi; Paolo Trevisanato; Maurizio Ferrero; Ivan Gasco; Marcello Rabbia; Filippo Brass


Paolo Trevisanato is always available, client focused, and able to anticipate likely developments.

Key clients

FCA Bank


OMIS Group



Gruppo editoriale Mauri Spagnol

Messaggerie Italiane


Work highlights

  • Advised FCA Bank on the tax side to its merger with its French subsidiary.
  • Assisted OMIS Group with the international tax structuring of the incorporation of a subsidiary in India.
  • Advised FCA Bank on the tax side to its merger with its Portuguese subsidiary.

FIVELEX Studio Legale e Tributario

Co-led by experienced partners Francesco MantegazzaFabio Oneglia and Gianluca Pozzi, FIVELEX Studio Legale e Tributario’s practice advises on the tax aspects of business reorganisations, and M&A and private equity deals. It also assists with VAT, financial transactions, private client matters, litigation, and corporate, group and real estate taxation.

Practice head(s):

Francesco Mantegazza; Fabio Oneglia; Gianluca Pozzi


Fivelex is a very solid team to work with – technically and commercially prepared.

A value-added approach to tax, fiscal and structuring issues.

Its most significant strengths are competence and the ability to focus on the problem.

Francesco Mantegazza is an exceptional expert in real estate taxation, as well as being very strong on commercial issues and negotiations.

Francesco Mantegazza is an outstanding professional who finds intelligent, tailor-made solutions for the client.

Francesco Mantegazza is always 100% committed to the client.

Fabio Oneglia is appreciated for his knowledge of tax matters, and the ability to understand problems quickly – he takes action quickly, gives opinions in a pragmatic style, and is attentive to the practical consequences.

Key clients


Azimut Libera Impresa SGR

Bain Capital Credit


BNP Paribas

Carval Investors

Castello SGR


DeA Capital




JP Morgan Asset Management

Kervis SGR

Kryalos SGR

LCN Capital Partners

Primonial REIM

Reale Immobili

Savills IM SGR

Tamburi Investment Partners – TIP

Work highlights

  • Assisted JP Morgan with the tax side to the acquisition of a portfolio of properties in Milan.
  • Assisted a fund advised by JP Morgan Asset Management with the tax side to the sale of all the units in Sericon Investment Fund – Reserved Alternative Real Estate Investment Fund.
  • Assisted the Next Estate Income Fund III, managed by BNP Paribas REIM Luxembourg, with the tax issues surrounding the acquisition of a historic property in Milan.

K&L Gates

Key areas for K&L Gates’ tax practice include the tax issues surrounding alternative investment and real estate funds, along with private equity and M&A deals. Tax head Vittorio Salvadori di Wiesenhoff handles tax matters for domestic and international clients, including credit institutions, alternative investment fund managers and real estate investors.

Practice head(s):

Vittorio Salvadori di Wiesenhoff

Other key lawyers:

Giovanni Meschia


Very useful, timely and careful support.

Knowledge and ability to explain matters, and resolve issues.

The team takes a pragmatic approach that benefits all parties involved, in addition to being highly competent. Easy communication and quick understanding of corporate situations.

Vittorio Salvadori di Wiesenhoff analyses tax issues in a very thorough way, but always with a practical, problem-solving approach.

What clients particularly appreciate about Vittorio Salvadori di Wiesenhoff is his practical skills, namely his ability to provide an operational solution even when the regulatory context is highly uncertain.

Vittorio Salvadori di Wiesenhoff gives valuable advice and is experienced in the tax issues surrounding investment funds.

Vittorio Salvadori di Wiesenhoff has always been very responsive, quick to understand client needs, and precise in his solutions.

Vittorio Salvadori di Wiesenhoff is a well-trained professional, with a good level of problem-solving ability, and is always helpful.

Key clients

DeA Capital Real Estate SGR

Barings Real Estate Advisors Europe

Indotek Financing Kft

Bank of America


Crea.Re Group

Green Arrow Capital SGR

The Techshop SGR

Savills Investment Management SGR


United Ventures SGR

Macquarie Capital (Europe)

Anima Alternative SGR

Cromwell Property Group

Work highlights

  • Assisted D-Orbit with the structuring and implementation of its business combination with Breeze Holdings Acquisition Corp.
  • Assisted Cromwell Property Group with the purchase, from Polis Fondi and other sellers, of an industrial and logistics portfolio in northern Italy.
  • Assisted Kairos Partners SGR with the structuring and launch of Kairos Ventures ESG One.

LCA Studio Legale

LCA Studio Legale covers corporate taxation, the tax aspects of extraordinary transactions and tax litigation. The team also advises on VAT, private client-related taxation, patent box procedures, and customs duties. Roberto Pellizzari is ‘an outstanding tax law expert‘, while former BonelliErede managing associate Gianmarco Tortora is a recent partner hire.

Practice head(s):

Roberto Pellizzari

Other key lawyers:

Gianmarco Tortora; Thomas Yang; Matteo Esposito


The team is very dynamic, really follows up on matters, and is always ahead of schedule.

The team always tries to solve complex issues and adapt to clients’ needs.

Great preparation, prompt responses, empathy and availability.

A very dedicated and competent team that has good project management skills and a good understanding of clients’ needs.

Outstanding knowledge of tax and finance law.

Roberto Pellizzari is always available to answer clients’ queries and direct them to the best specialist in the team.

Roberto Pellizzari is an outstanding tax law expert, understands the needs of clients, and is proactive.

Key clients

Genoa Cricket & Football Club

LionRock Capital

Casinò de la Vallée

777 Partners

Casa del Caffè Vergnano

Euromobiliare SIM

Smemoranda Group

Bizzi & Partners

Trillium Flow Technologies

Minton Investment Management

Ghial S.p.A.

Groupe EPI

Work highlights

  • Assisted Miami-based 777 Partners with the acquisition of Genoa football club.
  • Assisted French group EPI with the tax planning of the acquisition of iconic Chianti Classico estate Isole & Olena.
  • Advised CDP Venture Capital on the tax side of a joint venture with other co-investors to create a start-up accelerator.

LDP Tax & Law

LDP Tax & Law houses experts in international tax advice, tax compliance, transfer pricing, and tax litigation. The team also acts on the tax side of M&A, corporate finance, private equity, and restructuring and insolvency matters. The practice is jointly headed by tax specialists Giuseppe La Naia and Monica Di Oronzo.

Practice head(s):

Giuseppe La Naia; Monica Di Oronzo

Other key lawyers:

Raffaele Caso; Fabio Galliani; Valeria Tempesti

Key clients

Pepco Italy


Medis Medical Imaging Systems

Advance Medical Imaging Development


Rossow Group

Eurowind Energy

Richard Mille

Enervitabio Santa Reparata Società Agricola




Brunel International

ADP Italy


World International School

Auto Export Corporation

Health Data Specialists

LED Taxand Studio Legale Tributario

The Italian member of global organisation Taxand, LED Taxand Studio Legale Tributario covers both direct and indirect taxation, while being increasingly active in international taxation and M&A matters. The tax practice is co-led by Alfredo Fossati, Guido Arie Petraroli and Jean-Paul Baroni, along with Stefano Bognandi, Carlo Polito and Francesco Cardone.

Practice head(s):

Alfredo Fossati; Guido Arie Petraroli; Jean-Paul Baroni; Stefano Bognandi; Carlo Polito; Francesco Cardone


The team is professional, skilled, accountable and trustworthy.

It always delivers on time and never promises what it cannot provide. It really is a very good partner for the client’s business.

A very strong tax practice.

Key clients

Henderson Park


Clayton, Dubilier & Rice



Genetic Spa



Groupe Atlantic

Work highlights

  • Acted for six US investment funds in Supreme Court cases which concerned dividends paid to securities funds (resident in the US between 2007 and 2010) by companies that were resident in Italy.
  • Assisted Henderson Park with the acquisition of real estate assets in Milan.
  • Assisted Worldline with the tax due diligence for the acquisition of 80% of Axepta Italy from BNL.

Morri Rossetti e Associati

Morri Rossetti e Associati‘s practice advises on the tax side of corporate and real estate transactions, equity sales and acquisitions, and company reorganisations. Recent highlights also include assisting with international taxation and food sector matters. The team is co-headed by Davide Attilio RossettiDaniela Pasquarelli and Fabrizio Gaetano Pacchiarotti.

Practice head(s):

Davide Attilio Rossetti; Daniela Pasquarelli; Fabrizio Gaetano Pacchiarotti

Other key lawyers:

Mario Tommaso Buzzelli; Francesco Nicolosi


Highly qualified tax advisory team for both local and international tax issues.

Very high levels of professionalism and the ability to understand clients’ core businesses through resources and advanced technical tools that make them particularly effective.

Professionalism, punctuality and effectiveness are the critical factors for the success of the practitioners of this firm.

Key clients

Kruk Italia


Data 4 Italy


Intellera Consulting


Work highlights

  • Assisted Data 4 with the acquisition by Nabucco of a large real estate complex.
  • Assisting Kruk Group shareholdings with joining the VAT group regime.
  • Assisted Unilever with a tax dispute concerning the acquisition of the Sanex business by Sara Lee.

Pavia e Ansaldo

In April 2022, Pavia e Ansaldo hired Roberto Iaia as tax litigation head from Studio Legale Tributario Francesco Moschetti. The practice is co-led by M&A and international taxation specialist Marco Jannon, who also advises on the tax side of energy matters, and Giuseppe Alessandro Galeano, an expert in M&A-related tax issues.

Practice head(s):

Marco Jannon, Giuseppe Galeano

Other key lawyers:

Teodoro Malquori; Mario Nunziata; Francesca Marchiori; Niccolò Poggio


Really excellent due to its intelligence and accuracy.

A very competent team.

Giuseppe Galeano is one of the most appreciated tax advisers in the Italian private equity industry.

A special mention for Roberto Iaia for his availability and skillset.

Key clients



Stirling Square Capital Partners Italy

Tüv Rheinland Italia

SUSI Partners


Asaro Matteo-Cosimo-Vincenzo

Christie’s International SA Filiale Italiana

ENPAM – Ente Nazionale di Previdenza ed Assistenza dei Medici e degli Odontoiatri

Fondoposte – Fondo Nazionale di Pensione Complementare per il Personale di Poste Italiane

McKinsey & Company Inc. Italia

Ogury Italy

Asahi Intecc

Stena Line

Montrasio Italia


Berlin Packaging Italy


LB Officine Meccaniche

Contact Lab

Clean City

Refeel New Energy


Exyte Italia

Ultivue EMEA


Work highlights

  • Advised a sustainable energy investor on the tax side to a large Italian solar PV project.
  • Advised on the tax aspects of an Italian green loan project, including the refinancing of a portfolio of 24 solar photovoltaic plants.
  • Advised a power generation business on the tax aspects of the closing of an Italian green loan project.

Simmons & Simmons

Headed by experienced tax practitioner Marco Palanca, Simmons & Simmons’ Italy team advises on the tax aspects of financial deals, M&A and business restructurings, real estate transactions, and transfer pricing and permanent establishment issues. It also assists with pre-tax litigation settlements, tax litigation and tax rulings, including international advance pricing agreements.

Practice head(s):

Marco Palanca

Other key lawyers:

Davide Pellegrini

Key clients

21 Invest

Arcmont Asset Management

Banco BPM

Chartehouse Capital Partners

Eni Plenitude

Janus Henderson Horizon Fund

Muzinich & Co


PineBridge Benson Elliot

Helix Sweden

HCHK Technologies


Three Hills Capital Partners

Tikehau Capital Management

Viola Credit Alternative Lending Management




Studio Tributario Tognolo

New areas of focus for Studio Tributario Tognolo include tax control frameworks, cooperative compliance programmes, and the tax structuring of group treasury departments. Practice head Paolo Tognolo advises Italian and foreign multinational groups on domestic and international tax matters, while Francesco Spurio is a transfer pricing and international taxation expert.

Practice head(s):

Paolo Tognolo

Other key lawyers:

Francesco Spurio


Great for the expertise, fairness and availability of the firm’s professionals.

Appreciated for its speedy answers and continuous involvement in the problems faced by clients, rather than just pre-packaged solutions.

What distinguishes the service provided by Studio Tognolo is the extremely high level of attention to clients’ needs through providing constant updates on developments and how these affect the client.

Key clients

Pirelli Group

Caterpillar Italy

Volvo Group

TAL Group

Dolce & Gabbana Group

Bolton Group

Pearson Italy

DiaSorin Group

Prometeon Group

Iveco Group

Work highlights

  • Assisted Pirelli with four advance transfer pricing agreements.
  • Assisted Dolce & Gabbana Trademarks during negotiations with the Italian tax authorities for an Italian Patent Box regime-related agreement.
  • Assisted Prometeon Group with its negotiation with the Italian tax authorities of a unilateral advance pricing agreement.

AndPartners Tax and Law Firm

Operating from both Milan and Rome, AndPartners Tax and Law Firm‘s practice focuses on the tax side of energy, real estate, M&A and finance matters. Experienced tax specialists Pietro Bracco, Daniela Delfrate and Luca Di Nunzio co-lead the group, which also features international and EU taxation expert Luca Romanelli.

Practice head(s):

Pietro Bracco; Daniela Delfrate; Luca Di Nunzio

Other key lawyers:

Luca Romanelli; Stefano Versino; Giulia Giacchetti

Key clients

Engie Italia


Intesa Sanpaolo


Axpo Italia

Umbria Energy

Dolomiti Energia

CVA Energie

Azienda Energia e Gas Soc Coop

Cre Consorzio per le Risorse Energetiche

Eco Energia Corrente


Zurich Holding Company

Work highlights

  • Acted for Engie Italia in tax litigation involving excise duties.
  • Assisted Intesa Sanpaolo on the tax aspects of a loan facility granted to Blue SGR.
  • Assisted Polynt with an intra-group merger.


Ashurst’s Italian tax team acts for Italian and international insurance companies, banks and investment funds on direct and indirect taxation, corporate and financing transactions, and tax disputes. It also has notable real estate and energy sector expertise. Italian tax leader Michele Milanese is a financial and corporate taxation specialist.

Practice head(s):

Michele Milanese

Key clients

Banco BPM

Intesa Sanpaolo


Generali Investments Partners


Foresight Group

Société Générale

LBO France Gestion SAS

Società Cattolica di Assicurazione

Work highlights

  • Advised Intesa Sanpaolo on the refinancing of energy-efficiency projects (through LBO platform VITA Superbonus).
  • Advised Generali Investments Partners on the establishment of a new Spanish branch.
  • Advised Allianz Global Investors (as lender) on the financing of the acquisition by a vehicle (owned by Sixth Street) of 49% of the share capital of EniPower.

Bird & Bird

Part of the firm’s international tax offering, Bird & Bird’s Italian group assists individuals, along with private companies and their owners, with a range of tax matters, including planning, compliance and litigation. The team is headed by tax specialist Gaetano Salvioli, while senior counsel Giuliana Polacco acts in tax disputes.

Practice head(s):

Gaetano Salvioli

Other key lawyers:

Giuliana Polacco


Great availability, technical competence, and the team takes care of client relationships.

Ability to anticipate needs and offer solutions.

Very proactive and client oriented, and the team is always up to date on the latest tax information.

The team understands commercial issues and is very competent.

The team has been very proactive in relation to finding solutions and is always very involved, informing clients quickly and clearly about the process’ different steps.

Solid knowledge of the subject, and shows a willingness to ensure clients understand processes that are different because they are in another country.

Giuliana Polacco is great for her quick responses, constant provision of information, professionalism and availability.

Cicala Riccioni & Partners

Boutique law firm Cicala Riccioni & Partners specialises in disputes with tax authorities, from the administrative phases to trials before tax commissions, as well as before Italy’s Supreme Court. The team, led by Rome-based partners Alessandro Riccioni and Carlo Cicala, covers debt-side work for companies, along with cryptocurrency and crypto asset-related taxation.

Practice head(s):

Alessandro Riccioni; Carlo Cicala

Other key lawyers:

Francesco Trivieri; Silvia Rocchi


Very good balance between price and value with high levels of technological and organisational skills.

Able to deliver various legal products efficiently with a diverse team that can support any client need.

Highly organised with super-lean communication.

Key clients

Antonio Merloni S.p.a

Euro Service

Consorzio Laziale Rifiuti

Top Network

San Raffaele


Olympus Società Cooperativa di Lavoro

HBG ArcadesGaming


Finanziaria Tosinvest

Consorzio AIC


Work highlights

  • Represented Euro Service and Global Contact, which were charged with tax fraud, before the Italian tax authority.
  • Represented Cargest – Centro Agroalimentare Roma in a tax dispute over the correct treatment of excise duties on electricity within an industrial centre.
  • Represented Consorzio Laziale Rifiuti in a tax dispute over the deductibility for tax purposes of costs incurred by commercial activity.

Giordano-Merolle Studio Legale Tributario

Giordano-Merolle Studio Legale Tributario‘s Rome-based ‘team of bright lawyers‘ is co-led by Vittorio Giordano, whose track record includes representing taxpayers in tax and state aid issues, and Andrea Merolle, who has substantial experience in trials before the Italian tax courts, and advising on tax planning for companies, high-net-worth individuals and trusts.

Practice head(s):

Vittorio Giordano; Andrea Merolle

Other key lawyers:

Martina Bettarini


Very high-quality legal work and perfect knowledge of tax law and all its aspects.

A team of bright lawyers with whom it is a pleasure to work. Excellent credibility and reliability.

Ability to listen to the client, fully grasping the objectives assigned, along with the ability to investigate even extremely technical subjects.

Smart and solutions oriented.

Andrea Merolle stands out for his technical capabilities and attitude to innovation.

Vittorio Giordano is very wise and clear when explaining difficult concepts.

Vittorio Giordano and Andrea Merolle are both outstanding from a personal and professional point of view.

Both Vittorio Giordano and Andrea Merolle set themselves aside from competitors for their acumen and collaborative approach to clients and peers.

Key clients

Findomestic Banca


Banca Nazionale del Lavoro

BNP Paribas

ENPAP – Ente Nazionale di Previdenza ed Assistenza per gli Psicologi

L Campus

Cardif Assurance Vie

Cardif Assurances Risques Divers

Consorzio RFX

Saint Camillus Internation University of Health Sciences

Italo Calvino Estate

Work highlights

  • Advised Consorzio RFX on the VAT treatment of a grant obtained in relation to research projects.
  • Acted for Unicredit in various disputes before the tax courts and Supreme Court over the reimbursement of miscellaneous tax credits.
  • Acted for Banca Nazionale del Lavoro before the tax court in a case in relation to real estate taxes.

Giovannelli e Associati Studio Legale

Led by the experienced Eugenio Romita, Giovannelli e Associati Studio Legale regularly acts for investment funds, and financial and industrial enterprises, on direct and indirect tax matters. It also assists with tax issues involving high-net-worth individuals, families and international sportspersons, and is particularly focused on tax litigation and pre-litigation work.

Practice head(s):

Eugenio Romita

Other key lawyers:

Giorgio Vaselli

Key clients

ABC Farmaceutici

Amber Capital


Banca Galileo

Benvic Europe

CMT Utensili Group

Equita Capital


Green Stone SICAF

Iniziative Milano Ovest


Italian Wine Brands

Mediobanca Group

Mezzanove Capital

Objectway Group


Profilmec Group

Riello Investimenti Partners

Gitti and Partners

In addition to focusing on fiscal planning, Gitti and Partners’ practice advises on the tax aspects of M&A, private equity and real estate transactions, corporate reorganisations, debt restructuring, investment funds, and financings. It also assists with litigation. The team is co-led by experienced partners Diego De Francesco and Marco Ettorre.

Practice head(s):

Diego De Francesco; Marco Ettorre

Other key lawyers:

Gianluigi Strambi; Paolo Ferrandi

Key clients


Principia SGR


Dea Capital

Nuo Capital

Aksia SGR