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

Pirola Pennuto Zei & Associati
20124 MILAN

Italy > Turin: leading firms Tier 2

Pirola Pennuto Zei & Associati has fine-tuned its offering to the needs of foreign companies that are willing to invest in Italy. The group handles reorganisations, tax and finance, among other matters. Ada Garzino Demo heads the department, which is able to benefit from the firm's internal research office.

Practice head(s):

Ada Garzino Demo

Italy > Tax Tier 3

Pirola Pennuto Zei & Associati's areas of tax expertise include M&A and real estate transactions, company and asset due diligence, financing and structured finance, and establishing investment platforms. Stefano Tronconi leads the tax department, which includes Massimo Di Terlizzi, Nathalie Brazzelli and Andrea Pirola, who are also key practitioners. Former partners Francesco Mantegazza and Fabio Oneglia joined FIVELEX Studio Legale in January 2021.

Practice head(s):

Stefano Tronconi

Other key lawyers:

Massimo Di Terlizzi; Nathalie Brazzelli; Andrea Pirola


The strengths of the firm are the wide range of services offered, the availability towards the client, the promptness in the answers, and the charging of reasonable fees.

Its interest in being involved in all aspects of an operation distinguishes these professionals – they always have full knowledge of exactly what is going on.

Professionalism, availability, competence and consolidated experience in the field of taxation and real estate transactions make the firm the ideal partner for both extraordinary transactions and ongoing tax assistance.

In addition to its extreme competence, the firm stands out for its negotiating and commercial skills during due diligence and sales.

Has the ability to solve any problem and know how to plan a transaction by examining the various aspects of tax law with both competence and professionalism.

Knows how to find viable solutions.

Key clients

Bain Capital

Mercury UK Holdco

Cooperativa Esercenti Farmacia Soc. Coop. a R.L


Bain Capital Credit

Itema SPA

Hitachi Group

Sisme SPA

It Software Spa

Faber System Spa

Grandi Magazzini e Supermercati Il Gigante S.p.A.

BNP Paribas Real Estate

Kryalos SGR S.p.A.

Barings Real Estate Advisers

Tristan Capital Partners

Invesco Real Estate

Italy > Compliance Tier 4

Pirola Pennuto Zei & Associati's compliance team covers Decree 231 matters, data protection and workplace health and safety issues. It also advises on anti-corruption law, the UK Bribery Act and FCPA, and internal investigations. Roberta Di Vieto has extensive compliance experience.

Practice head(s):

Roberta Di Vieto


Among the strengths at Pirola are precision, reactiveness to solve the various problems, and speed in giving feedback.

Provides a specialised team to support the company. This approach to work makes Pirola a dynamic firm that is determined to protect the client from any critical compliance issues that may arise.

Compared to other professionals in the sector, Roberta Di Vieto always shows maximum reliability and support for the client, making her advice indispensable.

Key clients

Burger King Restaurants Italia S.p.A.

DXC Technology – (Italian subsidiaries)

CGM – CompuGroup Medical (Italian subsidiaries)

Clariant Group (Italian subsidiaries)

Hines Group

Savills Investment Management SGR S.P.A.

Associazione italiana del Franchising

Italy > Commercial, corporate and M&A Tier 7

Heavily focused on international corporate work and significant cross-border transactions, Pirola Pennuto Zei & Associati's corporate and M&A department is spearheaded by experienced corporate partners Massimo Di Terlizzi and Roberto Padova. Also key to the group are M&A specialists Maurizio BernardiFrancesca de Fraja and Anne-Manuelle Gaillet.

Practice head(s):

Massimo Di Terlizzi; Roberto Padova

Other key lawyers:

Maurizio Bernardi; Francesca de Fraja; Anne-Manuelle Gaillet

Key clients

Ciceri Family (Marco Ciceri)

Emmi Holding Italia S.R.L.

Gruppo Aturia S.P.A.

Ferruccio Gilberti

Olimpia Splendid S.P.A.

Cerved Group

Bain Capital

Mercury UK Holdco

Cooperativa Esercenti Farmacia Soc. Coop. A R.L.


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 Partner.Registered with the Association of Chartered Accountants of Milan and the Register of…
 Luca Angeretti  photo Luca Angeretti Associate Partner.Registered with the Association of Chartered Accountants and the Register of…
 Lorenzo Banfi  photo Lorenzo Banfi Partner. Member of the Board of Statutory Auditors of major national and international companies.
 Monica Barbieri photo Monica Barbieri Associate Partner
 Stefano Barletta  photo Stefano Barletta Partner.Provides tax and corporate consultancy mainly to international clients operating a number…
 Franco Barro  photo Franco Barro Partner.Specializes in integrated administrative management for the benefit of companies with particular…
 Maurizio Bernardi  photo Maurizio Bernardi Partner. Specializes in mergers and acquisitions, private equity, banking and finance, financial…
 Alberto Bertuzzo  photo Alberto Bertuzzo Associate Partner
 Nathalie Brazzelli  photo Nathalie Brazzelli Partner. She mainly provides tax advice on corporate tax issues, mergers and acquisitions,…
 Gabriele Bricchi  photo Gabriele Bricchi Partner. Specialises in Corporate, Commercial, Air and Space and Antitrust Law.
 Gianfranco Buschini  photo Gianfranco Buschini Partner. Registered with the Association of Chartered Accountants and the Register of…
 Giuseppe Cagliero  photo Giuseppe Cagliero Partner.Provides tax and corporate assistance to major national and international groups. Specialized…
 Andrea Cagnani  photo Andrea Cagnani Partner.Has extensive experience in advising companies in the pharmaceutical and real estate…
 Alessandro Cavallanti  photo Alessandro Cavallanti Associate Partner
 Stefano Cesati  photo Stefano Cesati Partner.Consultant in ordinary and extraordinary corporate and tax matters for leading international…
 Fabrizio De Luca  photo Fabrizio De Luca Associate Partner
 Marco Di Liberto  photo Marco Di Liberto Junior Partner
 Massimo Di Terlizzi  photo Massimo Di Terlizzi Partner. Extensive experience and specialization in corporate tax, corporate and commercial law,…
 Roberta Di Vieto  photo Roberta Di Vieto Partner. Admitted to the Bar at the Court of Appeal of Brescia.
 Guido Doneddu  photo Guido Doneddu Partner. Provides consultancy to major Italian groups and companies and Italian subsidiaries of…
 Luca Fossati  photo Luca Fossati Partner. Registered with the Association of Chartered Accountants and the Register of Auditors. 
 Anne-Manuelle Gaillet  photo Anne-Manuelle Gaillet Partner.Specialized in corporate law, mergers and acquisitions, business and commercial law, arbitration…
 Clarissa Galli  photo Clarissa Galli Associate Partner
 Ada A. Garzino Demo  photo Ada A. Garzino Demo Partner.
 Daniele Ghedi  photo Daniele Ghedi Associate Partner
 Andrea Gottardo  photo Andrea Gottardo Partner.Was Assistant Lawyer to the Professor of International Law at the Faculty…
 Federico Grigoli  photo Federico Grigoli Partner. Registered with the Association of Chartered Accountants and the Register of Auditors.…
 Gian Luca Grossi  photo Gian Luca Grossi Partner. Provides legal, corporate and tax consultancy with particular reference to Middle Market…
 Guido Guetta  photo Guido Guetta Partner.Registered with the Association of Chartered Accountants and the Register of Auditors.
 Francesco Lamperti  photo Francesco Lamperti Associate Partner
 Fabio Landuzzi  photo Fabio Landuzzi Partner.Expert on corporate tax issues and corporate reorganisations.
 Luca Marvaldi  photo Luca Marvaldi Partner. Registered with the Imperia Association of Chartered Accountants and the Register of…
 Giuseppe Merola  photo Giuseppe Merola Associate Partner
 Stefania Meschiari  photo Stefania Meschiari Partner.Member of the Board of Statutory Auditors of major national and international…
 Mosè Metrangolo  photo Mosè Metrangolo Partner. Provides advice on company law and tax matters to major domestic…
 Filippo Momi  photo Filippo Momi PartnerRegistered with the Association of Chartered Accountants and the Register of Auditors.
 Giuliana Monte  photo Giuliana Monte Partner. She mainly provides advice and assistance on company law and tax issues…
 Lorenzo Muzii  photo Lorenzo Muzii Associate Partner
 Rosita Natta  photo Rosita Natta Partner.Provides tax and corporate consultancy with particular reference to Middle Market companies,…
 Luca Occhetta  photo Luca Occhetta Partner
 Umberto Orso Giacone  photo Umberto Orso Giacone Associate Partner
 Mara Palacino  photo Mara Palacino Partner.Registered with the Association of Chartered Accountants and the Register of Auditors.
 Edoardo Panzera  photo Edoardo Panzera Associate Partner
 Rosanna Pellerino  photo Rosanna Pellerino Associate Partner
 Sergio Pennuto  photo Sergio Pennuto Founding Partner.An expert in national and international tax law and procedures for…
 Benedetta Pinna  photo Benedetta Pinna Associate Partner
 Roberta Pirola  photo Roberta Pirola Partner.Has significant experience in relation to intragroup transactions, reorganizations and acquisitions, including…
 Andrea Pirola  photo Andrea Pirola Partner.Registered with the Milan Association of Chartered Accountants and registered with the…
 Giuseppe Pirola  photo Giuseppe Pirola Founding Partner.A national and international tax expert, he provides tax consultancy to…
 Gianluca Pozzi  photo Gianluca Pozzi Partner.Provides corporate and tax consultancy at national and international levels for clients…
 Federico Ragazzini  photo Federico Ragazzini Partner
 Giorgio Recine  photo Giorgio Recine Associate Partner
 Gianluca Saccoccia  photo Gianluca Saccoccia Partner.Specializes in corporate law with particular reference to mergers and acquisitions and…
 Pierluigi Samarotto  photo Pierluigi Samarotto Partner.Specialized in mergers and acquisitions, corporate law, international contracts, distribution law, industrial…
 Dario Santagà  photo Dario Santagà Partner
 Lucia Secchiaroli  photo Lucia Secchiaroli Associate Partner
 Antonello Silvestri  photo Antonello Silvestri Partner.He provides advice on tax and company law issues, corporate reorganisations and…
 Bettina Solimando  photo Bettina Solimando Partner.Has significant experience in providing corporate tax and value added tax consultancy,…
 Dario Taroni  photo Dario Taroni Associate Partner
 Stefano Tronconi  photo Stefano Tronconi Partner.Member of the Board of Statutory Auditors for major national and international…
 Andrea Vaglie' photo Andrea Vaglie' Partner.
 Ermanno Vaglio  photo Ermanno Vaglio Associate Partner
 Luca Valdameri  photo Luca Valdameri Partner
 Marco Vianello  photo Marco Vianello Partner.Provides tax consultancy with particular focus on taxation issues relating to the…
 Emanuela Viotto  photo Emanuela Viotto Partner.Has extensive experience in the implementation of share incentive schemes, both in terms…
 Yuri Zugolaro  photo Yuri Zugolaro Partner.Registered with the Padova Association of Chartered Accountants and the Register of Auditors. Member…
 Francesca de Fraja F.  photo Francesca de Fraja F. Partner.Specializes in M&A (both local and cross border, with specific reference to…
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