Firm Profile > Pirola Pennuto Zei & Associati > Milan, Italy

Pirola Pennuto Zei & Associati
20124 MILAN

Padua: leading firms Tier 2

Pirola Pennuto Zei & Associati's team primarily handles contentious and non-contentious employment law; civil and commercial contracts and extraordinary transactions; M&A; compliance and tax. Gianluca Saccoccia specialises in corporate and the real estate matters. Yuri Zugolaro has expertise in tax and corporate issues, including transfer pricing operations.

Turin: leading firms Tier 2

Pirola Pennuto Zei & Associati's Turin team covers a wide scope of practice areas, including corporate tax, media, entertainment, telecoms and data protection, tax litigation, and planning and international taxation. The firm focuses on providing assistance to corporate multinational and international clients. It also specialises in extraordinary transactions. Ada A. Garzino Demo has expertise in the taxation of telecoms; Giuseppe Cagliero is a key name for extraordinary transactions (mergers, demergers); and Stefano Barletta provides corporate assistance to clients in sectors including automotive, food, textiles and mining.

Tax Tier 3

Pirola Pennuto Zei & Associati focuses heavily on international corporate work and cross-border transactions. Along with nine offices in Italy, the firm also has an office in London, two offices in China and it plans to launch in Paris. Stefano Tronconi is experienced in tax planning and international taxation issues; Massimo Di Terlizzi is a corporate tax specialist; and Francesco Mantegazza advises on the tax aspects surrounding real estate and investment mutual funds, M&A, private equity and structured finance. Fabio Oneglia is a key name for international corporate tax and VAT, and corporate reorganisations and audits.

Practice head(s):

Stefano Tronconi


It has strong knowledge and the partners and team are true professionals, available and timely.

There is strong and widespread competences within the teams.

It has in-depth knowledge on various issues and the ability to dialogue at various levels with the client, as well as the ability to summarise complex situations and provide effective support in making decisions.

Fabio Oneglia has great strategic vision.

Key clients


Bain Capital Private Equity


Roberto Industrie Alimentari


BNP Paribas

Ticket One

Compliance Tier 4

Pirola Pennuto Zei & Associati's compliance department advises on Decree 231 models, general data protection regulations, compliance issues relating to health and safety in the workplace, and anti-corruption issues. Roberta Di Vieto has extensive experience of drafting and applying crime prevention organisational models.

Practice head(s):

Roberta Di Vieto


A very good team with strong professional skills and high levels of professionalism.

Key clients

Manufactures Dior

Zadig & Voltaire

Burger King Restaurants Italia

Pineider 1774

Van Berkel International

Clariant Group – Italy

Metro M5

Weir Gabbioneta

SIS Segnaletica Industriale

Banca PSA

Commercial, corporate and M&A Tier 7

Pirola Pennuto Zei & Associati acts for domestic and international companies on a range of matters, including day-to-day corporate advice, M&A, private equity transactions and corporate finance. The team is jointly led by Massimo Di Terlizzi and Roberto PadovaFrancesca de Fraja is also noted.

Practice head(s):

Massimo Di Terlizzi; Roberto Padova

Other key lawyers:

Maurizio Bernardi; Francesca De Fraja


The professionals with whom we had the opportunity to work (in particular Maurizio Bernardi, Manuela Molinari, Giulia Mancini and Davide Ghedi) stood out for their availability, punctuality, competence and kindness.

I really appreciate the long and wide experience of the firm, both in legal and tax. This double expertise is an important asset that together with the care they provide to the customers makes the firm a very professional and appreciated one.

I had the opportunity to work with Maurizio Bernardi and his team, especially Francesca De Fraja. I have really appreciated the long experience of the mentioned lawyers and their open-mindedness and availability. They are always ready to support in a wide range of matters by providing a great professionalism and competence.

Key clients


CA Indosuez

Ciceri Family

CNH Financial Services

Fondo Italiano d’Ivestimento

Progressio SGR


CTS Eventim

Ferruccio Gilberti

Carlo Rivetti

The firm: Pirola Pennuto Zei & Associati was established in the 1970s as a partnership by a group of specialists. The firm provides tax and legal services to medium and large-sized companies and multinational groups and has continually sought to reinforce its multi-disciplinary approach by creating specialised centres of excellence. The firm is composed of more than 600 professionals, many of whom have participated in some of Italy’s most significant corporate and financing operations over the past decade.

The firm has ten offices in Italy (Milan, Rome, Turin, Padua, Bologna, Brescia, Naples, Verona, Parma and Florence), one in London, three in China (Beijing, Shanghai and Hong Kong), an Indian and a Russian desk.

The firm focuses on selected areas of practice and guarantees to provide competence and top-quality services, thereby increasing efficiency and combining the trust relationship between the professional and the client with organisational skills, in order to manage complex operations in the entire Italian territory and abroad.

Pirola Pennuto Zei & Associati advises many of Italy’s leading corporations and several major Italian banks, both domestically and abroad. The representation of foreign clients, both in Italy and internationally, constitutes a significant part of the firm’s practice.

Areas of practice:The firm combines a multidisciplinary vision and focus on different business sectors, providing tax consultancy (in relation to tax compliance, national and international tax planning, transfer pricing, VAT, litigation, expatriates, etc.), legal consultancy (in relation to mergers and acquisitions, private equity and banking and financial matters, including all regulatory aspects, corporate law, commercial law, aviation law, employment law, information technology law, copyright law, civil litigation, family law, etc.), as well as corporate finance consultancy (debt restructuring, consolidation plans, company valuations, etc.).

Department Name Email Telephone
Administrative law Ermanno Vaglio
Asset finance/securitisation/ capital markets Massimo Di Terlizzi
Asset finance/securitisation/ capital markets Francesca de Fraja
Aviation Gabriele Bricchi
Aviation Lucia Secchiaroli
Banking and finance Andrea Gottardo
Banking and finance Maurizio Bernardi
Commercial property Anne-Manuelle Gaillet
Commercial property Francesco Lamperti
Competition and EU Gabriele Bricchi
Competition and EU Lucia Secchiaroli
Corporate and M&A Massimo Di Terlizzi
Corporate and M&A Francesca de Fraja
Dispute resolution and arbitration Gianluca Grossi
Dispute resolution and arbitration Giorgio Recine
E-commerce Anne-Manuelle Gaillet
E-commerce Francesco Lamperti
Employment and labour Roberta Di Vieto
Employment and labour Marco Di Liberto
Energy and natural resources Ermanno Vaglio
Energy and natural resources Edoardo Panzera
Environment Ermanno Vaglio
Information Technology Lucia Secchiaroli
Insolvency/corporate restructuring Pierluigi Samarotto
Insolvency/corporate restructuring Andrea Gottardo
Insurance Gabriele Bricchi
Insurance Pierluigi Samarotto
Intellectual property Fabrizio De Luca
Intellectual property Francesco Lamperti
Media entertainment and TMT Fabrizio De Luca
Real estate Francesca de Fraja
Real estate Emilia Bontempi
Photo Name Position Profile
 Andrea Alberico  photo Andrea Alberico
 Luca Angeretti  photo Luca Angeretti
 Lorenzo Banfi  photo Lorenzo Banfi
Ms Monica Barbieri photo Ms Monica Barbieri
 Stefano Barletta  photo Stefano Barletta
 Franco Barro  photo Franco Barro
 Maura Bergamaschi  photo Maura Bergamaschi
 Maurizio Bernardi  photo Maurizio Bernardi
 Alberto Bertuzzo  photo Alberto Bertuzzo
 Emilia Bontempi  photo Emilia Bontempi
 Nathalie Brazzelli  photo Nathalie Brazzelli
 Gabriele Bricchi  photo Gabriele Bricchi
 Gianfranco Buschini  photo Gianfranco Buschini
 Giuseppe Cagliero  photo Giuseppe Cagliero
 Andrea Cagnani  photo Andrea Cagnani
 Alessandro Cavallanti  photo Alessandro Cavallanti
 Stefano Cesati  photo Stefano Cesati
 Fabrizio De Luca  photo Fabrizio De Luca
 Marco Di Liberto  photo Marco Di Liberto
 Massimo Di Terlizzi  photo Massimo Di Terlizzi
 Roberta Di Vieto  photo Roberta Di Vieto
 Guido Doneddu  photo Guido Doneddu
 Luca Fossati  photo Luca Fossati
 Anne-Manuelle Gaillet  photo Anne-Manuelle Gaillet
 Clarissa Galli  photo Clarissa Galli
 Ada A. Garzino Demo  photo Ada A. Garzino Demo
 Daniele Ghedi  photo Daniele Ghedi
 Andrea Gottardo  photo Andrea Gottardo
 Federico Grigoli  photo Federico Grigoli
 Gian Luca Grossi  photo Gian Luca Grossi
 Guido Guetta  photo Guido Guetta
 Antonella Koenig  photo Antonella Koenig
 Francesco Lamperti  photo Francesco Lamperti
 Fabio Landuzzi  photo Fabio Landuzzi
 Francesco Mantegazza  photo Francesco Mantegazza
 Luca Marvaldi  photo Luca Marvaldi
 Stefania Meschiari  photo Stefania Meschiari
 Mosè Metrangolo  photo Mosè Metrangolo
 Giuliana Monte  photo Giuliana Monte
 Lorenzo Muzii  photo Lorenzo Muzii
 Rosita Natta  photo Rosita Natta
 Luca Occhetta  photo Luca Occhetta
 Fabio Oneglia  photo Fabio Oneglia
 Umberto Orso Giacone  photo Umberto Orso Giacone
 Mara Palacino  photo Mara Palacino
 Edoardo Panzera  photo Edoardo Panzera
 Rosanna Pellerino  photo Rosanna Pellerino
 Sergio Pennuto  photo Sergio Pennuto
 Benedetta Pinna  photo Benedetta Pinna
 Giuseppe Pirola  photo Giuseppe Pirola
 Andrea Pirola  photo Andrea Pirola
 Roberta Pirola  photo Roberta Pirola
 Gianluca Pozzi  photo Gianluca Pozzi
 Federico Ragazzini  photo Federico Ragazzini
 Giorgio Recine  photo Giorgio Recine
 Gianluca Saccoccia  photo Gianluca Saccoccia
 Pierluigi Samarotto  photo Pierluigi Samarotto
 Dario Santagà  photo Dario Santagà
 Lucia Secchiaroli  photo Lucia Secchiaroli
 Antonello Silvestri  photo Antonello Silvestri
 Bettina Solimando  photo Bettina Solimando
 Dario Taroni  photo Dario Taroni
 Stefano Tronconi  photo Stefano Tronconi
 Andrea Vaglie’  photo Andrea Vaglie’
 Ermanno Vaglio  photo Ermanno Vaglio
 Luca Valdameri  photo Luca Valdameri
 Marco Vianello  photo Marco Vianello
 Emanuela Viotto  photo Emanuela Viotto
 Yuri Zugolaro  photo Yuri Zugolaro
 Francesca de Fraja F.  photo Francesca de Fraja F.
Number of Lawyers : 150
at this office : 40
Contacts : Massimo Di Terlizzi
Contacts : Andrea Gottardo
Other offices : Beijing
Other offices : Bologna
Other offices : Brescia
Other offices : Florence
Other offices : Hong Kong
Other offices : London
Other offices : Naples
Other offices : Padua
Other offices : Parma
Other offices : Rome
Other offices : Shanghai
Other offices : Turin
Other offices : Verona