
Pirola Pennuto Zei & Associati covers a range of tax matters, spanning corporate, international, banking and finance, restructuring and insolvency, and tax litigation. Assisting both domestic and international clients on a range of multi-jurisdictional matters, the team specialises in tax due diligence, mergers, transfers, sales and acquisitions of many of Italy’s leading corporations. Managing partner, Luca Occhetta, is an expert in the taxation of the income of legal entities, particularly in corporate restructuring. Nathalie Brazzelli adds seniority to the team with a wealth of experience in private equity transactions, and helps the firm provide clients with a ‘deep technical expertise’ of tax matters.
Legal 500 Editorial commentary
Testimonials
Collated independently by Legal 500 research team.
- ‘The professionals I work with are distinguished by their integrity, expertise, and dedication. I particularly value their ability to listen and understand nuanced client needs, translating them into actionable solutions.'
- ‘This practice stands out for its exceptional client-centric approach, combining deep technical expertise with strategic insight and a collaborative mindset. What truly differentiates the team is its ability to deliver tailored solutions that reflect a thorough understanding of both local and international tax landscapes.'
Key clients
- CEF
- Autoplus
- Anastacia Italia Srl
- Armònia SGR S.p.A.
- KYIP Capital
- Bain Capital
- Fedrigoni Group
- Valeo Foods Group
- Essity SpA
- Euler Hermes (Allianz Group)
- Gilead Sciences Srl
- Hitachi Rail STS SpA
Work highlights
Assisted CEF with an investment agreement with UNICO SpA for the integration of the two companies.
Assisted Bain Capital with the acquisition of a majority stake in Namirial.
Assisted Gilead Sciences Srl with a very complex audit performed by the Italian Tax Authorities covering transfer pricing and hybrid case.
Lawyers
Leading partners
The strongest partners in their field, leading on market-leading deals and endorsed by peers and clients alike.

Other key lawyers
Luca Occhetta; Nathalie Brazzelli
