Acting for Italian and international blue-chip corporations, BonelliErede‘s group comprises experts in corporate tax, international taxation, transfer pricing, and private client work. Stefano Simontacchi focuses on international taxation, transfer pricing, tax planning and private client issues. Marco Adda specialises in transfer pricing, international taxation and international standard rulings; Stefano Brunello Dormal is ‘outstanding’; and Riccardo Ubaldini is an expert in international taxation, private clients, M&A, company reorganisations, and VAT. The next line of advisers features Francesco Saverio Scandone, whose practice covers international taxation, transfer pricing and disputes.
Tax in Italy
BonelliErede
Responsables de la pratique:
Stefano Simontacchi
Autres avocats clés:
Marco Adda; Stefano Brunello Dormal; Riccardo Ubaldini; Francesco Saverio Scandone; Christoff Filippo Cordiali; Michele Dimonte; Francesco Parlatore, Giampaolo Genta
Les références
‘The tax team at BonelliErede demonstrates excellent technical skills and the ability to manage and lead extremely complex and unique deals – flexibility throughout the various stages of the transaction.’
‘The team members demonstrate high-level technical skills, as well as patience for the complexity and duration of transactions.’
‘Easy to work with this team, thanks to the trust and mutual respect that is established.’
Principaux clients
Bending Spoons
COIM
Banijay
FSI SGR
Palladio Holding
Progressio SGR
Paramount
Deutsche Lufthansa
L Catterton
Principaux dossiers
- Advised a US multinational company operating in the digital field on a procedure addressed to foreign companies, which recognises the possibility that activities in Italy may constitute a permanent establishment.
- Assisted Deutsche Lufthansa with the acquisition of a significant shareholding in ITA Airways.
- Advised L Catterton on the acquisition of a majority stake in KIKO Milano.
Chiomenti
Recent activity for Chiomenti‘s tax practice includes major cross-border M&A deals. The group also has enviable financial sector expertise and its tax offering covers international fund and real estate structuring, reoganisations and implementing transactions in Italy, as well as audits, litigation and private clients. Raul-Angelo Papotti attracts client praise for his ‘outstanding abilities’; Massimo Antonini is a widely respected tax litigator; and Marco Di Siena is a tax and planning specialist. Other names to note are Paolo Giacometti, Giuseppe Andrea Giannantonio, Raffaele Russo, Antonino Guida, Giuseppe Zorzi, Gian Gualberto Morgigni and Elisabetta Costanza Pavesi.
Responsables de la pratique:
Raul-Angelo Papotti
Autres avocats clés:
Massimo Antonini; Marco Di Siena; Paolo Giacometti; Giuseppe Andrea Giannantonio; Raffaele Russo; Antonino Guida; Giuseppe Zorzi; Gian Gualberto Morgigni; Elisabetta Costanza Pavesi; Maurizio Fresca; Carlomaria Setti della Volta
Les références
‘Competence, preparation, precision, meticulousness, ethics, confidentiality, and a strong passion for law. Good and tailor-made tax advice – reliable and commercial.’
‘The professionals are very well prepared in tax matters and follow clients with dedication.’
‘No other law firm has ever managed to provide a level of competence equal to that provided by Chiomenti.’
Principaux clients
Abercrombie & Kent
AC Fiorentina
Accor
Allegra Versace
Alpha Private Equity Fund
Alphasigma
Angelo Gordon
Apollo Capital
Apollo Management
Ardian Real Estate
AS Roma
ASTM
Bain Capital
Banca Generali
Bank of America Merrill Lynch
Bental Greenoak Capital
Blackstone
Bluegem Capital Partners
BNL
Bridgepoint Capital
Capstone Management
Carrefour
Casavo
CBRE Global Investors
CDP (Cassa Depositi e Prestiti) Group
Cerberus Capital Management
Certares Management
Cinven
Coca Cola
Coudert Brothers Group
C-Quadrat Asset Management
Credit Suisse
Credito Fondiario
Dea Capital
Eisler Capital Group
Enel
Esprinet
Eurocommercial Properties
F2i SGR
Finleonardo
Flutter Entertainment Group
Forma Funds
Full Fortune Wealth
Generali Real Estate
GoFundMe
Goldman Sachs
Hayfin Capital Group
Heidelberg Cement
Holmen Paper
HSBC
Huawei Technologies
Iliad Group
Intesa Sanpaolo
Investcorp
Investcorp Capital
Investindustrial Group
ITA Airways
Italcementi
Italmobiliare
JP Morgan Chase
Kering Group
KKR
Leyton
LifeBrain
Marathon Capital Partners
Marquard Capital Group
Mediacom Group
Millennium Capital
Monte Paschi di Siena
Morgan Stanley
Naval Group
Nomura
Olympus Group
OpCapita
Panakes
Paref Group
Pic Dare
Pipostrel Aircraft
Prelios
Saipem Group
Savills Investment Management
SEB Life
Simest
Sky Group
Textron Inc
Taula Capital
The Friedkin Group
Unicredit
UPM Finland
Principaux dossiers
- Provided tax assistance to Kering in relation to a large-value real estate acquisition.
- Assisted MediaForEurope with the tax aspects of a cross-border merger through the absorption of Mediaset España Comunicación into MFE – MediaForEurope.
- Provided tax assistance to Heidelberg Cement in relation to a group reorganisation.
Facchini Rossi Michelutti Studio Legale Tributario
Facchini Rossi Michelutti Studio Legale Tributario‘s tax practice covers M&A, litigation, corporate taxation, VAT and international tax. It is also experienced in financial instrument-related taxation, real estate tax, transfer pricing, Patent Box work, private clients and tax compliance. Francesco Facchini is a corporate tax specialist; Luca Rossi assists with the tax side of M&A transactions and Riccardo Michelutti is ‘a highly competent lawyer’. Other experienced advisers are Stefano Massarotto, Francesco Capitta, Giacomo Ficai and Fabrizio Zecca. Renowned tax specialist Andrea Prampolini joined from Gatti Pavesi Bianchi Ludovici in early 2024.
Responsables de la pratique:
Francesco Facchini; Luca Rossi; Riccardo Michelutti
Autres avocats clés:
Stefano Massarotto; Francesco Capitta; Giacomo Ficai; Fabrizio Zecca; Andrea Prampolini
Les références
‘Great understanding of clients’ needs.’
’The team is deeply involved in contributing to tax updates and events.’
‘Strong focus. Speed of execution and quality work.’
Principaux clients
Ambienta SGR
Autostrade per l’Italia
Cerved Group
BC Partners
CVC Capital Partner
EQT Partners
ION Group
DeAgostini Group
Pirelli
Prelios
Shell
Principaux dossiers
- Advised ION on the acquisition of the Prelios group.
- Advised BC Funds on the sale of its stake in IMA.
- Advised Italo-Nuovo Trasporto Viaggiatori on the tax implications of a financing granted by an international pool of banks.
Gatti Pavesi Bianchi Ludovici
In addition to its asset protection, private equity fund investment, charity financing and real estate expertise, Gatti Pavesi Bianchi Ludovici houses experts in trusts and transfer pricing. Paolo Ludovici and Loredana Conidi ‘provide effective and efficient solutions’; Pietro Piccone Ferrarotti assists with tax audits, pre-litigation, judicial settlements and defence-side work; and Michele Aprile specialises in corporate and group taxation, as well as the taxation of individuals, real estate, and financial instruments and transactions. The practice further showcases Andrea Iannaccone, Pietro Bricchetto, Domenico Rettura, Michele Bissoli, Daniel Canola and Roger Demoro.
Responsables de la pratique:
Paolo Ludovici
Autres avocats clés:
Loredana Conidi; Pietro Piccone Ferrarotti; Michele Aprile; Andrea Iannaccone; Pietro Bricchetto; Domenico Rettura; Michele Bissoli; Daniel Canola; Roger Demoro
Les références
‘They are truly international and a perfect hub for people who need legal administrative support in Italy. Super availability.’
‘A highly efficient law firm with deep knowledge of every aspect of tax law. They combine the delivery of top-tier professional services with competitive market prices.’
‘Strong 360° knowledge of tax regulations and the ability to connect the different risks and benefits. Strong ability to provide practical solutions without neglecting any negotiation aspects when third parties are involved.’
Principaux clients
ABB
Banco BPM
Coesia
Deutsche Beteiligungs
Edizione
Eni
Intesa SanPaolo
Luxottica
Nextalia
Pensinsula Capital
Prysmian
TIM
Reale Mutua
Principaux dossiers
- Assisted TIM with the tax structuring of the sale to KKR of TIM’s fixed network assets.
- Assisted Redo SGR with the tax structuring for the acquisition of a majority stake in Euromilano.
- Advised Nextalia SGR on the launch of Nextalia Credit Opportunities, an alternative investment fund that is reserved for professional investors.
Gianni & Origoni
Gianni & Origoni‘s expertise encompasses the tax side of M&A, extraordinary transactions, financial products, real estate and structured finance. The team also covers litigation, transfer pricing, indirect taxes, private clients, wealth management, Patent Box work and tax-related criminal issues. Taxation specialist Fabio Chiarenza heads the group, which also comprises tax and corporate expert Luciano Acciari and the ‘extremely brilliant’ Mario D’Avossa. Other key figures are Luciano Bonito Oliva, Francesca Staffieri, Marco Frulio and Riccardo Vaccaro. In January 2024, tax structuring specialist Luca dal Cerro and crisis taxation practitioner Giulio Andreani were hired from Legance - Avvocati Associati and PwC TLS Avvocati e Commercialisti, respectively.
Responsables de la pratique:
Fabio Chiarenza
Autres avocats clés:
Luciano Acciari; Mario D’Avossa; Luciano Bonito Oliva; Francesca Staffieri; Marco Frulio; Riccardo Vaccaro; Luca dal Cerro; Giulio Andreani
Les références
‘The team’s answers are always clear and timely. The GOP tax team represents the best tax group of advisers in the Italian market. Their ability to provide prompt, straight-to-the-point advice places them ahead of other firms.’
‘Excellent client service, and the ability to develop highly-customised solutions and handle extremely complex issues.’
‘Proactive approach and the ability to predict regulatory developments – multidisciplinary and international expertise. Skilled negotiators in relation to the tax authorities.’
Principaux clients
Gruppo Generali
Synergie
KKR
Goldman Sachs
Ferrovie dello Stato
Lottomatica Group (Apollo)
ENEL
Leonardo Group
Saras
Saipem
Recordati Group
De Nora Group
Vodafone Italia
FCA Bank
Cardif Vita
Italia Trasporto Aereo
Safilo
Sixth Street Capital
Fortress Investment Group
Starwood Capital
Allianz Capital Partners
Principaux dossiers
- Provided tax advice to Liberty Media Corp in relation to the €4.2bn acquisition of 86% of Dorna Sports from Bridgepoint and Canada Pension Plan Investment Board.
- Provided tax advice to the Ministry of Economy and Finance and ITA Airways in relation to a competitive procedure concerning the sale of its controlling stake in ITA Airways.
- Provided tax advice to a pool of national and international lending banks, with BNP Paribas Italian Branch, as (inter alia) agent, structuring bank, SACE agent and ESG coordinator, in relation to a sustainability/ESG term loan facility for €800m (granted to Fincantieri).
Legance - Avvocati Associati
In addition to tax-related M&A, banking, project finance, infrastructure and real estate matters, Legance - Avvocati Associati’s tax practice is mandated for tax advisory work, transfer pricing and tax disputes. Andrea Silvestri is ‘an eminent tax practitioner’; Claudia Gregori‘s taxation practice encompasses M&A, real estate and corporate, project and structured finance; and Marco Graziani assists with M&A, private equity, financing, restructuring and real estate deals. The practice also showcases Matteo Fanni and Giulio Mazzotti, as well as Riccardo Petrelli, Paolo Ronca and Luigi Scordo. Francesco Di Bari left the firm.
Responsables de la pratique:
Matteo Fanni; Marco Graziani; Claudia Gregori; Giulio Mazzotti; Andrea Silvestri
Autres avocats clés:
Riccardo Petrelli; Paolo Ronca; Luigi Scordo
Les références
‘The Legance tax team is complete and very knowledgeable – always able to assist with any tax need with promptness, elasticity, and the ability to delve into extremely complex issues quickly.’
‘Able to jump quickly from tax planning to specific sectoral tax aspects, as well as to the repercussions of potential litigation, with a proactive approach.’
‘Undoubtedly above the average of the top tax teams. They are also ingenious and efficient when teaming up strategic consultants from other fields of business to assist large groups, by providing valuable advice even for very complex multi-practice projects.’
Principaux clients
ACEA
Ariston
AXA Insurance Group
Bregal
Bulgari
Carraro
CBRE Global Investors
Chequers Capital
Enel
F2i
FibreConnect
FIEE
ICG
INGBank
Intesa Sanpaolo
Italiana Petroli
Lombard Odier
LVMH
Maire Tecnimont
Marguerite
Mundys
Partners Group
Quadrivio Group
Redaptive
Saras
Saudi Aramco
Seven2
Sorgenia
Snam
Unicredit
Maisto e Associati
A go-to firm for cross-border transactions, tax disputes and transfer pricing issues, Maisto e Associati's tax department is headed by the 'outstanding' Guglielmo Maisto. Other highly-regarded figures are Marco Cerrato, an expert in domestic, European and international tax controversies, and Marco Valdonio, whose practice includes transfer pricing and international taxation. The group further comprises international taxation and transfer pricing specialist Aurelio Massimiano and Cesare Silvani, who is ‘appreciated for his technical skills’.
Responsables de la pratique:
Guglielmo Maisto
Autres avocats clés:
Marco Cerrato; Marco Valdonio; Aurelio Massimiano; Cesare Silvani
Les références
‘Exceptional professionalism, deep knowledge of stakeholders and of the sector, proactive approach, particular care of clients’ needs, and readiness to propose solutions.’
‘Great knowledge of clients, exceptional professionalism and proactive approach.’
‘Maisto e Associati is one of the most appreciated tax practices around.’
Principaux clients
Angelini
Mundys (formely Atlantia)
Barilla
Bayer
COIMA
Comau
DHL
Ferrari
Fincantieri
Golden Goose
Kedrion
ITA Airways
McDonalds
Mediolanum
Permira
Gruppo Florence
SAES Group
SGG Holding
Sky Italia
Stellantis
UniCredit
Principaux dossiers
- Assisting the Barilla group with a comprehensive cross-border group reorganisation project.
- Assisted Fincantieri in relation to a share capital increase for a maximum amount of €400m.
- Assisted the investors in Gruppo La Piadineria (Permira and DeA Capital) with the tax aspects of the sale of all its share capital to private equity fund CVC.
Tremonti Romagnoli Piccardi E Associati
Tremonti Romagnoli Piccardi E Associati’s tax practice was recently active in high-value corporate transactions, significant tax disputes and transfer pricing cases. Lorenzo Piccardi is an expert in international taxation and transfer pricing, as well as corporate, M&A, banking, finance and capital markets taxation; Cristiano Caumont Caimi has ‘deep knowledge of Italian tax law’; and Giancarlo Zoppini‘s track record includes defence-side Italian Supreme Court cases. The practice also features Marcello Valenti, Laura Gualtieri, Fabrizio Colombo, Antonio Vitali, Simone Zucchetti, Stefania Trezzini, Laura Puddu, Fabrizio Cancelliere, and Anna Maria Gulino.
Responsables de la pratique:
Lorenzo Piccardi
Autres avocats clés:
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; Giulio Tombesi; Niccolò Masotti
Les références
‘Very strong technical knowledge and very acute views on tax litigation strategies. Knowledge, availability and great problem-solving skills.’
‘Together with the partners’ friendliness and thorough knowledge of the law, the firm’s openness to adopting unusual pricing arrangements, in order to accommodate clients’ needs, is much appreciated and only occasionally seen in other firms in Italy or worldwide.’
‘Very professional, accurate, and timely responses. ’
Principaux clients
2i Rete Gas
A2A
AgosDucato
Angel Capital Management
Aquileia Capital Services
Autostrade per l’Italia
Brioschi Sviluppo Immobiliare
CAMFIN
CDP Equity
Credito Emiliano
doBank
Eurostazioni
F2i SGR
Gamenet
GE Italia Holding
Goldman Sachs International
GVM Real Estate
Intesa Sanpaolo
Lazard Italy
Musixmatch
Nextalia
Qatar Holding
SIA
Sinterama
TopNetwork
Trevi – Finanziaria Industriale
TUS-Holding Co
Unicredit Group
Unipol Gruppo
Valetudo
Principaux dossiers
- Advised Longmarch Holding on an operation that enabled individual shareholders, Camfin Alternative Assets, Longmarch Holding and Longmarch Holding Hong Kong to increase their stake in Pirelli & C.
- Advised Industria Macchine Automatiche (IMA) on vendor due diligence for an investment in IMA by certain funds.
- Advised Intesa Sanpaolo Vita on the potential Italian tax implications of a cross-border incorporation.
Studio Professionale Associato a Baker & McKenzie
The tax group at Studio Professionale Associato a Baker & McKenzie is experienced in the taxation of cross-border deals, tax disputes, VAT, transfer pricing and tax risk management strategies. The practice is co-led by domestic and international taxation specialist Francesco Pisciotta and Michele Santocchini, who ‘has a deep understanding of clients’ issues’. Other key practitioners are highly regarded tax litigator Barbara Faini, who has particular expertise in private banking and employee benefits; Pamela Floriani, an adviser on domestic and international VAT issues; and tax structuring, corporate reorganisation and M&A practitioner Davide Chiesa.
Responsables de la pratique:
Francesco Pisciotta; Michele Santocchini
Autres avocats clés:
Barbara Faini; Pamela Floriani; Davide Chiesa; Federico Franconi; Giulia Trabattoni; Marzio Bucciol; Fernanda Trujillo-Garcia
Les références
‘Dedicated to clients – they make themselves available.’
‘Their advice is very thoughtful and considered, and does not feel rushed.’
‘Clients trust that the team is not trying to anticipate what they think will be the answer that they want to hear – they are not afraid to challenge, deliver bad news, or have robust conversations, even when clients disagree with them. Clients appreciate this greatly.’
Principaux clients
Nhoa Energy
Gruppo Statuto
Tiffany & Co
Principaux dossiers
- Assisted a worldwide restaurant chain with a restructuring mandate.
- Assisted Nhoa Energy with its worldwide expansion, with a particular focus on transfer pricing matters.
- Assisted Gruppo Statuto with the acquisition of the Six Senses (a 96-room luxury hotel in Rome) from Orion Capital.
Clifford Chance
Clifford Chance‘s tax practice has an enviable reputation for its advice on the taxation of financial and financial instruments. It also covers M&A and real estate taxation, as well as tax disputes. Group head Carlo Galli advises on the tax side of M&A, capital markets and structured finance. Galli also covers international tax planning and tax litigation, while Sara Mancinelli specialises in real estate and capital markets taxation, along with tax litigation. Andrea Sgrilli and Roberto Ingrassia are other key figures.
Responsables de la pratique:
Carlo Galli
Autres avocats clés:
Sara Mancinelli; Andrea Sgrilli; Roberto Ingrassia
Les références
‘This team in one word – incredible. Go-to tax advisers in Italy and beyond.’
‘Clifford Chance’s tax practice excels in handling complex, cross-border tax issues, combining global reach with deep local expertise.’
‘The team is known for providing innovative, tax-efficient solutions in areas like M&A and structured finance.’
Principaux clients
Avis
Hertz
Klepierre
Cassa Depositi e Prestiti
Eni
Kryalos SGR
Principaux dossiers
- Advised Klepierre on the tax side of a transaction concerning the ROMAEST shopping centre, which involved the acquisition of the entire interest, held indirectly by GIC Private Markets Pte, in an Italian property company.
- Advised Kryalos (on behalf of the seller fund), on the tax aspects of the acquisition of the Bicocca Village in Milan.
- Assisted a US investment bank with the transfer of financial leasing agreements.
CMS
CMS‘ Italy tax practice is experienced in corporate and direct taxation, VAT, international tax, transfer pricing and digital economy and fintech-related taxation. It also covers tax risk management, private client mandates and tax disputes. Giuseppe Ascoli advises clients from the property, energy, banking, publishing, automotive and insurance sectors; Giovanni Calì is a highly regarded tax and corporate expert; and Federico Raffaelli is a national and international tax law specialist. The next line of experienced practitioners includes Stefano Chirichigno, Beatrice Fimiani, Stefano Giuliano, Carlo Gnetti, Mario Martinelli, Luca Vincenzi and Vittoria Segre.
Responsables de la pratique:
Giovanni Calì; Federico Raffaelli
Autres avocats clés:
Giuseppe Ascoli; Stefano Chirichigno; Beatrice Fimiani; Stefano Giuliano; Carlo Gnetti; Mario Martinelli; Luca Vincenzi; Vittoria Segre; Gaetano Buffone; Luca Scibelli
Les références
‘The team has good technical knowledge of the tax issues in Italy.’
‘Very capable and skilled, able to manage complex cross-border tax matters effectively.’
‘Mario Martinelli follows a pragmatic and friendly approach when mitigating issues with the financial authorities. This and his excellent tax know-how is what clients appreciate most.’
Principaux clients
SPAC SA
DLA Piper
DLA Piper‘s recent tax mandates range from cross-border reorganisations, tax restructuring, M&A, audits, litigation and real estate-related taxation, to IPOs, structured finance, wealth planning, private client matters, tax control frameworks, VAT and transfer pricing. Tax specialist Christian Montinari leads the group, which includes Antonio Tomassini, who regularly acts in domestic and international investigations, settlements and rulings. Antonio Martino, Federico Pacelli, Carlotta Benigni, Giovanni Iaselli, Alessandro Martinelli and Antonio Longo are also key figures.
Responsables de la pratique:
Christian Montinari
Autres avocats clés:
Antonio Tomassini; Antonio Martino; Federico Pacelli; Carlotta Benigni; Giovanni Iaselli; Alessandro Martinelli; Antonio Longo
Les références
‘Great people and collaborative skills. High-level competence. An excellent firm that, thanks to its outstanding geographical coverage, is able to handle cross-border tax matters.’
‘The team is all-encompassing and very well-versed in Italian fiscal matters, as well as cross-border work. The DLA team cooperates seamlessly amongst itself, and is able to bring the key issues out quickly and address them effectively.’
‘A very strong team. Way ahead of the competition and they fundamentally have the right people and mindset – always delivers or exceeds expectations.’
Principaux clients
Saint-Gobain
Lavazza
Hewlett-Packard
Generali
Autogrill
L’Orèal
Italcementi – Heidelberg
Lidl
Credite Agricolè
Atos Italia
Iliad
Sifi Group
Intesa Sanpaolo
Econocom
Cremonini Group
FCA
Italcementi
Newlat
Illycaffè
Gruppo Montenegro
Principaux dossiers
- Assisted Cometa with a voluntary public takeover offer related to the full ownership of Servizi Italia.
- Assisted Edison with admission by the Revenue Agency to the collaborative compliance regime.
- Advised Gruppo Montenegro on the acquisition of Venezuelan rum brand Pampero from Diageo.
Di Tanno Associati
Di Tanno Associati has significant expertise in M&A transactions. Other core tax areas are private equity and real estate fund-related taxation, along with tax litigation and mandates for HNWIs. The team is co-led by Tommaso Di Tanno, ‘one of the top tax lawyers in Italy’; and Fabio Brunelli, a specialist in the taxation of financial products, funds, corporate finance and M&A, as well as international taxation and tax litigation. Enrico Pauletti, Marco Sandoli, Luca Marraffa, Carlo Curti and Sabrina Tronci are also experienced advisers. Raffaele Villa left the firm in April 2024.
Responsables de la pratique:
Tommaso Di Tanno; Fabio Brunelli
Autres avocats clés:
Rosamaria Nicastro; Stefano Cacace; Carlo Curti; Sabrina Tronci; Enrico Pauletti
Les références
‘Incredibly deep knowledge of the challenging world of the Italian Tax Authority.’
‘Innovative solutions. Consistently achieving favourable outcomes. It manages litigation that is very complex, in terms of topics and quantity, with impeccable organisational skills and complete and timely assistance.’
‘Total control over litigation, availability at all times, timely and effective reporting, in-depth knowledge of the companies’ realities, combined with the search for the most appropriate and effective defensive and advisory solutions.’
Principaux clients
Vodafone
ANIMA SGR
Enel Green Power Italia
Creationdose
Investire SGR
SEA
CDP Venture Capital SGR
Gruppo RAI
Facile Ristrutturare
Inarcassa
Indaco Venture Partners SGR
UniCredit
Fimer
Italiana Petroli
Leonardo Energia – Società Consortile
Logista Italia
Covivio
Illimity
Agusta Westland
Argos Wityu
Invrsion
Orto di Jack
Progressio Sgr
Feudi di San Gregorio
Equita Capital Società di Gestione del Risparmio
Principaux dossiers
- Advised F2i on the acquisition tax due diligence for the establishment of Fund VI.
- Represented Feudi di San Gregorio in a case before the Court of Justice of the European Union challenging the compatibility of Italian VAT legislation with EU law.
- Advised Progressio on the launch of its fund, Progressio Investimenti IV, which secured €182m in commitments from investors.
McDermott Will & Emery Studio Legale Associato
McDermott Will & Emery Studio Legale Associato’s expertise encompasses double taxation treaties and mutual agreement procedures, transfer pricing, and the use of corporate structures and entities for inbound and outbound deals. Tax group head Andrea Tempestini ‘always makes the difference’; and Carlo Maria Paolella is an expert in transaction-related taxation, along with transfer pricing and tax disputes. Promoted to partner in late 2023, Alessio Persiani heads up the tax litigation department, while Giuseppe Mazzarella covers a range of tax matters. Experienced tax lawyer Mauro Pisano is another name to note.
Responsables de la pratique:
Andrea Tempestini
Autres avocats clés:
Carlo Maria Paolella; Alessio Persiani; Giuseppe Mazzarella; Mauro Pisano
Les références
‘Very broad base of great clients. Very high-level technical skills when interpreting complex tax matters.’
‘Availability and depth of analysis. Deep and continuous monitoring of activities.’
‘McDermott is an incredible law firm. They are very reactive and have significant business acumen, making them a partner rather than a simple adviser.’
Principaux clients
Swisscom
Davide Campari-Milano
Bending Spoons
Ducati Motor Holding
ManpowerGroup
Johnson & Johnson
Electronic Arts
Principaux dossiers
- Advised Swisscom on its recent acquisition of Vodafone Italia.
- Assisting Davide Campari Milano on the tax aspects of several international projects.
- Advised Bending Spoons on the acquisition of multiple mobile apps (owned by Mosaic Group).
PedersoliGattai
Further to the January 2024 merger between Pedersoli Studio Legale and Gattai, Minoli, Partners, PedersoliGattai‘s tax practice routinely advises on major financial, capital markets and M&A transactions, along with debt restructuring and tax litigation. The team is co-led by the experienced Giovanni Bandera, an adviser on the tax side to M&A, private equity, real estate, corporate reorganisations, and debt restructuring, and the ‘commercial, knowledgeable, responsive, engaging and proactive’ Cristiano Garbarini. Other names to note are Andrea de’ Mozzi, Domenico Ponticelli, Daniela Caporicci, Alban Zaimaj and Valentina Buzzi.
Responsables de la pratique:
Giovanni Bandera; Cristiano Garbarini
Autres avocats clés:
Andrea de’ Mozzi; Domenico Ponticelli; Daniela Caporicci; Alban Zaimaj; Valentina Buzzi
Les références
‘Provides excellent professional work. Always available.’
‘They are a strong team – always available and well prepared.’
‘Breadth of expertise in complex transactions.’
Principaux clients
TeamSystem
Intermediate Capital Group
Bluegem Capital Partners
Charterhouse
Bff Bank
Rivean Capital
Colony Capital
Microgame
Tas Group
Thales Consultoria Financiera
Cobepa
Gruppo Salice
Gruppo Cordifin
Clessidra Capital Credit
Principaux dossiers
- Advised Intermediate Capital Group on the acquisition of DGS.
- Assisted Salice Group with a complex reorganisation following an LBO transaction.
- Assisted Hellman & Friedman (and its management) with the sale of a minority stake in TeamSystem to Silverlake, Adia and Capital G.
ADVANT Nctm
The tax expertise at ADVANT Nctm ranges from corporate tax and transfer pricing to tax litigation, real estate tax and transaction-related taxation. The group, which additionally acts for HNW individuals, is led by Barbara Aloisi, an adviser to multinational groups, financial intermediaries and private equity funds. The practice also features tax specialist Federico Trutalli and taxation and collective asset management expert Emidio Cacciapuoti, along with Guido Martinelli and Davide Massiglia.
Responsables de la pratique:
Barbara Aloisi
Autres avocats clés:
Federico Trutalli; Emidio Cacciapuoti; Guido Martinelli; Davide Massiglia
Les références
‘Reliability, technical skills, and specialism in advising multinationals in international contexts are the strengths of the NCTM tax department.
‘Strong knowledge of the market and constant updating.’
‘Strong competencies and knowledge. Proactive approach. Tailor-made solutions. The tax team is skilled and with a lot of experience.’
Principaux clients
Italo
LVMH
Nhood
Ceetrus
EdenRed Group
BolognaFiere
Marchesi Frescobaldi
ERG Renew Group
Ambienta SGR
Chequers Capital
Belmond
Principaux dossiers
- Provided tax assistance to Edenred Group in relation to the acquisition from Italiana Petroli of the entire stake of a newly constituted company.
- Provided tax assistance to Bologna Fiere in relation to the admission to Euronext Growth Milan – Professional segment.
- Advising Ceetrus/Nhood Services Italy on an urban requalification in Milan in relation to the 2026 Winter Olympic games.
Biscozzi Nobili & Partners
Biscozzi Nobili & Partners fields experienced chartered auditors, accountants and lawyers, who advise both multinational companies and private individuals on high-stakes tax matters in Italy and abroad. In Milan, Emilio Gnech assists with corporate and group taxation, family-owned business issues, real estate taxation, and restructuring mandates; Gianluca Boccalatte is an experienced tax litigator; and Luigi Garavaglia advises on the tax side of extraordinary transactions.
Responsables de la pratique:
Emilio Gnech; Gianluca Boccalatte; Luigi Garavaglia
Les références
‘Very straight to the point, knowledgable and capable of finding solutions.’
‘The team is well organised and coordinated.’
‘Very skilled practice.’
Principaux clients
Funecap
Altair
Schiaparelli
EATALY
Thindown
D-Holding
Gruppo Artisa
Illy
BKW AG Group
OSRAM
3 Marys Entertainment
Davide Campari Milano
Nexi
De Longhi
Fondo Strategico Italiano
Vontobel
Tod’s
Casa Damiani
Costa Crociere
United Ventures
Dolce e Gabbana
Lagfin
Frigomec S.p.A.
Zenit Group
Fondo Italiano d’Investimento
Principaux dossiers
- Advised Frigomec on the acquisition of Lonardi Claudio.
- Advised De’ Longhi Group on the tax aspects of the business combination between La Marzocco International and Eversys.
- Advised Campari Group on the concession of a sale option with Beam Suntory for the potential acquisition of the Courvoisier cognac house.
CBA Studio Legale e Tributario
Advising on major transactions, CBA Studio Legale e Tributario‘s practice covers direct and indirect taxation, including VAT. M&A and private equity specialist Angelo Bonissoni heads the department; Stefano Petrecca is an expert in corporate and international taxation, along with tax litigation; and Michele Citarella advises on the tax aspects of lending, structured finance and capital markets. Other key practitioners are Francesco Assegnati, Roberto Brustia, Leonardo Reggio and Andrea Motta.
Responsables de la pratique:
Angelo Bonissoni
Autres avocats clés:
Stefano Petrecca; Michele Citarella; Francesco Assegnati; Roberto Brustia; Leonardo Reggio; Andrea Motta; Giorgio Iacobone; Ernesto Caso; Nino Bosco; Arianna Valenza; Luca Vitale
Les références
‘People who are always very helpful – the team has well-diversified skills in various sectors.’
‘The level of service is always very high.’
‘Proactive approach to clients and competence.’
Principaux clients
Apeiron
Alcedo SGR
Argos Wityu
Blue Sgr
Enpam
Finanziaria Internazionale Investments
ITA
HIG Capital
Humangest
Copernicus
Leonardo
Paperlit
Patron Capital Advisers
Pioneer
PTV Group (Porsche)
Primonial REIM
Gruppo Sparkasse – Cassa di Risparmio di Bolzano
Chaberton Energy Holdings
Tecnitalia
Telis
Zenith Global
Montefiore Investment fund
Principaux dossiers
- Advising Zenith Global on a number of securitisation-related tax issues.
- Advising Alcedo SGR on a major project involving the creation of a cluster of complementary companies in the field of green packaging solutions (through Alcedo V Fund).
- Advising Castello SGR as the management company of Italian closed-end real estate alternative investment fund Fondo Fusion.
Cleary Gottlieb Steen & Hamilton
Cleary Gottlieb Steen & Hamilton handles a range of domestic and cross-border tax issues, including public and private M&A deals, hybrid financing and investment structures, debt and pre-IPO tax restructurings, and derivatives and financial instruments. It also covers employee benefit plans, executive compensation, tax controversies and estate tax and planning. Vania Petrella is ‘an exceptional tax partner’, and Gianluca Russo and Paola Albano are experienced corporate tax lawyers.
Autres avocats clés:
Vania Petrella; Gianluca Russo; Paola Albano
Les références
‘Each individual of the team understands clients’ needs exactly, giving tailor-made answers.’
‘The team is extremely proactive and efficient in the practice area in which it operates.’
‘The team is more transparent than other law firms, which is important to foreigners.’
Principaux clients
Solvay
ArcelorMittal
Global Infrastructure Partners
Silicon Box
Allianz Capital Partners
F2i
Asterion Industrial Partners
Retelit Group
Manitou
APG Asset Management
Principaux dossiers
- Advised Solvay on its separation into two independent listed companies (SpecialtyCo and EssentialCo).
- Provides ongoing advice to ArcelorMittal on Italian tax matters, in relation to its investment in Ilva, a large steel plant in Europe.
- Advised Global Infrastructure Partners on the tax and regulatory aspects of the disposal of an equity interest in Italo – Nuovo Trasporto Viaggiatori to MSC.
Dentons
Fielding tax lawyers and accountants, Dentons’ practice comprises experts in the tax structuring of cross-border investment vehicles, M&A deals, and real estate investments. Other key areas are wealth management, tax litigation, tax criminal law, settlement procedures, and compliance. The ‘competent’ Andrea Fiorelli leads the team, which features Fabrizio Capponi, who heads international tax in Italy; tax specialist Roberta Moscaroli; and Gianmarco Tortora, a February 2024 recruit from LCA Studio Legale.
Responsables de la pratique:
Andrea Fiorelli
Autres avocats clés:
Fabrizio Capponi; Roberta Moscaroli; Gianmarco Tortora; Maria Paola Serra; Matteo Chinaglia
Les références
‘Good, professional and competent.’
‘Strong knowledge of both Italian and international taxations.’
‘Extremely helpful at managing transactions that also involve international equity partners.’
Principaux clients
GEDI – Gruppo Editoriale
Casse Depositi e Prestiti
Intesa Sanpaolo
UniCredit
Fattal Hotel Group
Ferrovie dello Stato Italiane
Equita SIM
illimity
Mediobanca
Banca Monte dei Paschi di Siena
DeA Capital Real Estate
Fujifilm Group
Fort Partners
Principaux dossiers
- Advising Casse Depositi e Prestiti on the tax aspects of a retail public offer in Italy.
- Advising Ferrovie dello Stato on several deals, including assisting with the tax aspects of the issuance of a green bond under its EMTN programme.
- Advising Fujifilm Group on the tax side to the corporate reorganisation of its Italian companies.
Pirola Pennuto Zei & Associati
Pirola Pennuto Zei & Associati houses specialists in corporate and international taxation, along with restructuring, banking, finance and insurance-related taxation. The team is also experienced in litigation, rulings, private client matters, transfer pricing and VAT, as well as M&A and real estate-related tax. Luca Occhetta advises on the taxation of legal entities’ income; Nathalie Brazzelli‘s practice encompasses tax advice and planning; and international tax adviser Guido Doneddu is ‘competent and fast’.
Autres avocats clés:
Luca Occhetta; Nathalie Brazzelli; Guido Doneddu; Andrea Giannelli
Les références
‘Very knowledgeable and critical mindsets.’
‘Good direct communication. Honest and transparent.’
‘Competence, passion, collaboration, proactivity, professionalism, and availability.’
Principaux clients
Reintjes
OstroVit SP
Renergia Group
Bain Capital Private Equity
KYIP Investment Fund
Fedrigoni Group
Essity
Euler Hermes (Allianz Group)
Rossi
Gilead Sciences
Hitachi Rail STS
Janssen – Cilag
Mediamarkt
Sasol Italy
Société Generale Group
Vetropack Italia
Timbers Resorts
Principaux dossiers
- Provided legal and tax assistance to Renergia Group in relation to the acquisition of a biogas plant (fuelled by livestock manure and agricultural waste).
- Advised Fiber Bidco on the issuance of a high-yield fixed rate bond.
- Advised Rossi on a global group reorganisation.
A&O Shearman
A&O Shearman‘s team assists with high-end corporate, financial and real estate tax transactions. The expertise of team head Francesco Guelfi covers tax, regulatory and accounting matters, while Elia Ferdinando Clarizia is an experienced tax practitioner.
Responsables de la pratique:
Francesco Guelfi
Autres avocats clés:
Elia Ferdinando Clarizia; Simona Simone
Les références
‘Strong technical skills and broad international coverage.’
Principaux clients
EQT Infrastructure
Enovis Corporation
One Equity Partners
Younited
Toyota Financial Services Italia
Intesa Sanpaolo
Algebris Investments
The Riverside Company
Société Générale
Principaux dossiers
- Advised a pool of domestic and international financing banks on the tax-related aspects of a landmark financing transaction in Italy, which related to the transfer of NetCo to Optics BidCO.
- Advised Eni on the tax aspects of a sustainability-linked convertible bond.
- Advising Campari Group on the tax aspects of its €1.2bn bridge financing for the proposed acquisition of Courvoisier.
Andersen in Italy
Handling a range of tax matters, Andersen in Italy has notable sector expertise in the banking, finance, real estate, manufacturing, energy, tech and media sectors. In Milan, Maricla Pennesi is a widely respected international taxation specialist, while Francesco Marconi is an expert in transfer pricing and VAT, in addition to international tax planning.
Responsables de la pratique:
Maricla Pennesi; Francesco Marconi
Autres avocats clés:
Anna Maria Esposito; Paolo Trevisanato; Roberto Panero; Stefano Rossi; Marcello Rabbia; Maurizio Ferrero; Alberto Trainotti; Letizia Carrara; Gianni Poggi; Giovanni Gallucci
Les références
‘A team that is always available for clarification.’
‘Every time there is a problem, the team is keen to find a solution.’
‘The team stays in good spirits and communicates well with each other.’
Principaux clients
Azzurra Capital
Krustagroup
Transition Capital Partners
Dental Feel Group
REAM
Brugola OEB Industriale
Hitherm
Principaux dossiers
- Advised Azzurra Capital on its investment in Desa, including tax due diligence.
- Assisted Brugola Group, as financial and tax adviser, with structuring a buyback transaction for minority shares held by the Agrati Group and the Fontana Group.
- Assisted the Hitherm group with an internationalisation project to develop its presence in Algeria (and the African continent) through the establishment of a joint venture with local counterparts.
Carnelutti Law Firm
Carnelutti Law Firm’s practice advises on the gamut of tax issues, such as transfer pricing, M&A tax, compliance and tax litigation. The group is co-led by Paolo Baruffi and Gilberto Comi, both advisers to manufacturing and commercial companies, as well as banking sector management.
Responsables de la pratique:
Paolo Baruffi; Gilberto Comi
Autres avocats clés:
Davide Albonico; Paolo Fatrizio; Daniela Frusone; Fabio Fusco; Mario Ippolito; Massimo Marconi; Stefano Ruzzier; Lidia Veronica Torricella; Ilaria Andreozzi; Laura Iannello
Les références
‘Stable tax team – quick and operational answers.’
‘Reliability and availability. High-level competence.’
‘Great expertise and reactive to clients’ needs.’
Principaux clients
Arkema
Arkema France
Elkem Siliconi Italia
Etoro (EUROPE)
Gardner Denver
INTESA
Lemanik Group
Nexans Italia
TotalEnergies EP Italia
Christeyns Italia
Principaux dossiers
- Represented the Gardner Denver Group before the Second Instance Tax Court of Milan, obtaining full annulment of the 2015-16-17 IRES and IRAP claim of alleged higher unreported revenues from intercompany transactions.
- Represented Arkema France before the Court of Cassation, in relation to the reimbursement of excess IRES paid on a capital gain arising from the sale of a share in its Italian subsidiary.
- Advised INTESA with a complex transaction that provides for the contribution of its interest in Estra.
De Berti Jacchia Franchini Forlani
Co-led by international tax experts Massimiliano Gazzo and Tiziana Zona, De Berti Jacchia Franchini Forlani‘s core tax areas comprise transfer pricing, permanent establishment risk analysis, tax settlement procedures, and M&A-related taxation. The Milan-based team also covers tax planning, corporate tax, VAT and tax litigation, as well as work for HNWI clients.
Responsables de la pratique:
Massimiliano Gazzo; Tiziana Zona
Autres avocats clés:
Angela Valente; Alessandro Foti; Diego Conte; Christian De Bruno
Principaux clients
Affinity/Agrolimen Group
Antonioli Group
Apotheek Vanmeer
Blupura
Brioni
Caudalie
Cendres+Métaux
Commerzbank
Contship Italia Group
Coripet
Crane Worldwide Logistics
Croisieurope
Culligan Group
Currie And Brown
De Rigo Group
Lesaffre
Energas
Eudorex
Expleo
Fona
Frascold
Global Blue
Hilti
Housefy
IKN
Kalorgas
Koopman
Koso Parcol
Les Bouchages Delage
Movinter
Optimo Next
Redfish Longterm Capital
Rhiag
Sandvik Group
Sanremo
Selgas
Siteground Group
Stanley International Betting
TDV Industries
Wacoal France
World Leader
Principaux dossiers
- Assisted De Rigo Group with opposing several high-profile challenges to its transfer pricing policy.
- Advised Culligan on Patent Box and transfer pricing matters.
- Advised Commerzbank on capital gains tax.
Eversheds Sutherland Associazione Professionale
With sector expertise in automotive, food distribution, agribusiness and healthcare, Eversheds Sutherland Associazione Professionale fields experts in transfer pricing and cross-border deal-related tax litigation. The practice’s principal figures are Sebastiano Sciliberto, an international taxation, M&A tax, corporate taxation and tax litigation specialist, and Gianluca Nemec, who ‘has excellent technical knowledge’.
Responsables de la pratique:
Sebastiano Sciliberto; Gianluca Nemec
Autres avocats clés:
Salvatore Pezzella; Daniele Raimondi; Federica Cipolletta; Antonio D’Agostino; Jacopo di Mizio; Umberto Virgintino; Davide Gabriele; Claudia Stradiotti
Les références
‘Strong team. The team is capable of handling complex matters and cross-border issues.’
‘The tax team is always very professional and available to address any questions or doubts that may arise for any reason.’
‘Day-to-day cooperation is always smooth, and they always respond promptly and inform proactively in case of change.’
FIVERS Studio Legale e Tributario
FIVERS Studio Legale e Tributario houses experts in tax issues concerning M&A, private equity and business reorganisations. Co-led by Francesco Mantegazza, Fabio Oneglia and Gianluca Pozzi, the team also assists with corporate and real estate taxation, along with financial transaction-related tax, private clients, transfer pricing, VAT and tax litigation.
Responsables de la pratique:
Francesco Mantegazza; Fabio Oneglia; Gianluca Pozzi
Autres avocats clés:
Andrea Brambilla; Edoardo Bassi; Immacolata Giuliano; Valerio Manicone; Emanuela Rondelli
Les références
‘Highly professional, available and client-focused team. Unique expertise in the market, excellent team, and every person is well prepared.’
‘The Fivers team consistently delivers excellent legal and tax advice with precision and professionalism.’
‘Their deep expertise in tax law, combined with a proactive and solution-oriented approach, ensure that complex issues are handled efficiently.’
Principaux clients
Abercrombie & Fitch
AEW
Apleona
Ardian
BNP Paribas REIM
Blackstone
CAE
Castello SGR
Cerved Group
Cleon Capital
Hitachi
Inframedica
Invesco Real Estate
InvestiRE SGR
JP Morgan Asset Management
Kering
Kryalos SGR
Morgan Stanley
MTA
Primonial REIM
Reale Immobili
Savills IM SGR
Shell
Swatch
Technogym
Telecom Italia
TK Elevator
Tom Ford
Trelleborg
Yard Reaas
Principaux dossiers
- Advised Blackstone on the sale by funds (underwritten by the same) of a portfolio of Kryalos-managed properties.
- Assisted Ardian, together with Prelios, with the sale of a building in Rome.
- Advised JP Morgan Asset Management on the acquisition of large real estate assets from Deka.
Hogan Lovells International LLP
Hogan Lovells International LLP’s tax department is headed by Serena Pietrosanti, an expert in the tax aspects of finance and M&A transactions, who also assists with audits and in-court and out-of-court litigation. Flanking Pietrosanti in Rome are highly rated tax specialists Fulvia Astolfi and Maria Cristina Conte.
Responsables de la pratique:
Serena Pietrosanti
Autres avocats clés:
Fulvia Astolfi; Maria Cristina Conte
Les références
‘High-level professional approach to matters, with the aim of not just advising the client but also to support clients by anticipating any possible negative issues, so as to ensure the smooth development of clients’ business.’
‘Clients always find a great level of professional, highly skilled lawyers, who are capable of advising clients on different matters, always meeting their expectations.’
‘The HL team has deep knowledge of specific tax areas such as international tax, Italian taxes, tax controversy, and VAT. They also have an excellent understanding of the technology sector.’
Principaux clients
Banco Santander
BNP Paribas
BPER Banca
Ferrovie dello Stato Italiane
llimity Bank
Mediobanca
Natixis
Iccrea Banca
Intesa Sanpaolo
Rigsave
Unicredit
Principaux dossiers
- Assisted Ferrovie dello Stato Italiane with the tax side to its €3.5bn sustainability-linked revolving credit facility.
- Assisted Mediobanca and Natixis on the tax aspects of a financing package supporting Energy Infrastructure Partners’s equity investment in Italian energy company ENI Plenitude.
- Assisted Banco Santander (as sole arranger) and Banco Santander, BofA Securities Europe and UniCredit Bank (as joint lead managers) on the tax side of a securitisation transaction involving auto loans originated by Stellantis Financial Services Italia.
LCA Studio Legale
In addition to advising companies and HNW individuals on transactions and corporation tax, LCA Studio Legale covers VAT and customs and excise duties, as well as specialist tax areas such as Patent Box procedures. Department head Roberto Pellizzari is an ‘outstanding professional’, while Simona Passarelli is a highly rated tax expert.
Responsables de la pratique:
Roberto Pellizzari
Autres avocats clés:
Simona Passarelli; Antonella Perri; Matteo Esposito; Thomas Yang
Les références
‘The tax team at LCA is extremely strong – well prepared with deep knowledge of all aspects.’
‘LCA has been steadily and consistently investing in its tax practice in the past few years, both at senior and junior level. Such a strengthened team is able to deliver encompassing and reliable advice.’
‘The team is very collaborative and prompt to assist.’
Principaux clients
Alibaba
Andrea Bocelli Foundation
Bally
CDP Venture Capital
Cherubini
Consorzio Agrario Terrepadane
Copernicus Wealth Management
Edilizia Acrobatica
Euromobiliare Advisory SIM
Microgame
Pacific Fruit
Takeda Italia
WeFox
Principaux dossiers
- Assisted with the tax due diligence for Italy Experience’s acquisitions of Mediterranea Trekking and the going-concern business of Torres Travel.
- Provided tax law advice to Euronext-listed EdiliziAcrobatica on a group reorganisation at the European level.
- Assisting a distressed group with a very large transaction to reduce debts owed to the tax authorities and the National Social Security Institution.
Linklaters Studio Legale Associato
Linklaters Studio Legale Associato‘s tax team regularly advises banks, financial institutions and private equity firms on transactions. It also acts in tax investigations. Roberto Egori ‘knows all aspects of tax law in depth’, and Fabio Balza advises on the Italian tax aspects of M&A and private equity deals.
Responsables de la pratique:
Roberto Egori
Autres avocats clés:
Fabio Balza; Euplio Iascone; Eugenia Severino; Alice Failla; Matteo Feliziani; Luigi Spinello
Les références
‘Excellent team structure and composition – manages to process high volumes of tasks in a short time and to a high quality.’
‘Excellent competence and collaboration skills.’
‘Speedy execution and advice that is delivered on time.’
Principaux clients
Groupe Bruxelles Lambert
Glencore
PGIM
Automotive Cells Company
Republic of Italy
iCON Infrastructure
UniCredit
Generali Investments Holding
BNP Paribas
Goldman Sachs International
JP Morgan
Société Générale
Crédit Agricole
Arsenale Group
Davidson Kempner
Nuveen
Bain Credit Capital
DWS Asset Management
Pemberton
Macquarie Group
Principaux dossiers
- Acted as Italian tax adviser to Generali Investments Holdings on the acquisition of Conning Holdings from Cathay Life.
- Acted as Italian tax adviser to Goldman Sachs International and the other arrangers of a €5.5bn financial transaction, whereby TIM, Telecom Italia Finance and Telecom Italia Capital made three separate but concurrent exchange offers to exchange certain series of their respective existing Euro and US dollar-denominated notes.
- Provided tax assistance to iCON Infrastructure on its acquisition of the Alliance Medical group (including its various Italian subsidiaries) from Life Healthcare.
Morri Rossetti e Associati
Morri Rossetti e Associati‘s practice advises on the tax side of corporate and real estate deals, along with company reorganisations and the acquisition of equities. Davide Attilio Rossetti is ‘a brilliant professional’; Daniela Pasquarelli advises on ordinary and extraordinary mandates; and Fabrizio Gaetano Pacchiarotti is a tax litigation leader.
Responsables de la pratique:
Davide Attilio Rossetti; Daniela Pasquarelli; Fabrizio Gaetano Pacchiarotti
Autres avocats clés:
Roberta De Pirro
Les références
‘The tax advisers are experts in their fields and can provide specific, in-depth advice to clients.’
‘Problem-solving skills – the advisers provide customised, goal-oriented solutions.’
‘Can quickly adapt to clients’ needs and they work across industries and sectors. Very extraordinary!’
Nunziante Magrone
Nunziante Magrone’s tax team covers income tax, tax litigation, transfer pricing, permanent establishment issues, and dividend optimisation. The group also assists with tax planning and VAT, along with advising family businesses on safeguarding family assets. The practice is co-led by tax specialists Claudio Giordano, Carlo Sallustio and Fabio Capezzone.
Responsables de la pratique:
Claudio Giordano; Carlo Sallustio; Fabio Capezzone
Autres avocats clés:
Alice Cogliati Dezza
Les références
‘Confidence, fluidity and responsiveness for the benefit of clients.’
‘Complete competence and focus on the subject.’
‘They know their clients in great detail.’
Principaux clients
NET Service
UPS Health Italia
Spring Studios
SNCF Société Nationale des Chemins de fer Français
Aventa
Toyota Motor Europe
General Motors
Southern Cross Group
The British School At Rome
Electrolux Italia
Wyscout
Hudl Italia
ABI LAB
Areco Italia
Radisson Group
Biotage Italy
Clyde Bergemann
Sogemar
AGSM AIM
Roxcel
Molo Hotels
ICOEL
Abu Dhabi Bank
Pavia e Ansaldo
In addition to its manufacturing sector specialism, Pavia e Ansaldo‘s team has significant expertise in energy-related taxation. The practice’s recent experience further includes advising HNWIs as well as handling real estate fund-related tax litigation. Marco Jannon is a tax adviser to the energy sector, while Giuseppe Alessandro Galeano assists with M&A-related taxation.
Responsables de la pratique:
Marco Jannon
Autres avocats clés:
Giuseppe Alessandro Galeano; Teodoro Malquori; Mario Nunziata; Francesca Marchiori; Niccolò Poggio
Les références
‘Deep knowledge of tax issues and deal structuring.’
‘People who are able to give concrete support quickly.’
‘A team with a great skillset – always able to assist clients with any needs and according to best market practice.’
Principaux clients
Tamoil Italia
EKU Energy
Enovos
Contourglobal
OBTON
X-Elio
Armacell
Stirling Square Capital Partners Italy
Tüv Rheinland Italia
Susi Partners
Refeel New Energy
Stena Line
Asaro Matteo-Cosimo-Vincenzo
Christie’s International 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
Asahi Intecc
Valvitalia
Berlin Packaging Italy
Premi
LB Officine Meccaniche
Drillmec
Exyte Italia
Ultivue EMEA
Spin Energy
Demetrica
Principaux dossiers
- Advised EKU Energy on the tax aspects of the development of battery energy storage projects.
- Advised ContourGlobal Solar Holdings (Italy) on the tax aspects of a large-value refinancing.
- Advised Susi Partners on the tax side of its joint venture with an Italian entity for the development of solar energy projects.
Simmons & Simmons
The Milan tax team at Simmons & Simmons advises on the tax aspects of financial deals, M&A, business restructuring, real estate transactions, transfer pricing and permanent establishment issues. It also covers pre-tax litigation settlements, tax litigation and tax rulings, including international advance pricing agreements. With ‘great fiscal knowledge’, Marco Palanca heads up the practice, while Irene Pellecchia focuses on disputes concerning international taxation, and corporate and financial taxation.
Responsables de la pratique:
Marco Palanca
Autres avocats clés:
Irene Pellecchia; Davide Pellegrini; Luca Bocchetti; Giulia Aglialoro; Giulia Ricigliano
Les références
‘Cross-border and integrated law firm, with the ability to focus on high-stakes deals.’
‘Great professional skills.’
‘Clients appreciate knowing that this team excels in providing clear, actionable advice, especially when navigating complex tax regulations in a new country.’
Principaux clients
21 Invest
Arcmont Asset Management
Banco BPM
Chartehouse Capital Partners
Eni Plenitude
Janus Henderson Horizon Fund
Muzinich & Co.
Openjobmetis
PineBridge Benson Elliot
Mediobanca
Three Hills Capital Partners
Tikehau Capital Management
The Goldman Sachs Group
Datrix
LeadCrest European Fund
Intesa Sanpaolo
A2A
Chequers Capital
Crédit Agricole Italia
Systra France
GFNY
Datrix
Palladio Holding
TCH (Gruppo Cogeme)
QuattroR Sgr
Barclays
Nuveen Investment Management
Point72
Christofferson Robb & Company
Algebris
Nuveen
LeadCrest
Weerts Group
Althaller Italia
Ei Towers
Mediaset
Velux
Crake Global Master Fund
WeFox
Deutsche Bank
Citigroup
BNP Paribas
Leumi UK
Enel
KFC
Mediolanum
Morgan Stanley
Norges Bank
Polis Fondi
Merito
Nuova Castelli
Waterlogic
Bank of America
Illimity Bank
Principaux dossiers
- Advised Bank of America on the minimisation of tax liabilities arising from its transfer of the Overseas Military Banking Program to Navy Federal.
- Assisted Banca Nazionale del Lavoro, Banco BPM and Banca Illymity, as financing entities, with the Italian and cross-border tax implications of a merger and LBO transaction.
Studio Tributario Tognolo
Studio Tributario Tognolo‘s specialist areas encompass international taxation, business reorganisations, tax assessments and litigation. The team also covers transfer pricing, compliance and tax control frameworks. Paolo Tognolo is a ‘highly specialised professional’, while Andrea Millani provides tax advice to several Italian multinationals. Francesco Spurio left the firm in May 2024.
Responsables de la pratique:
Paolo Tognolo; Andrea Millani
Autres avocats clés:
Giuseppe D’Amico; Riccardo Mezzi
Les références
‘Great professionalism and competences. Synergetic teamwork.’
‘The practice is very strong for transfer pricing matters, from the basic to the most complex structure. Very good and strong relationships with the Italian Tax Authority.’
‘Studio Tognolo’s work gives clients the confidence that the outcome of the work will be satisfactory.’
Principaux clients
Pirelli Group
Caterpillar Italy
Volvo Group
TAL Group
Dolce & Gabbana Group
Bolton Group
Sanoma Italy (ex Pearson)
DiaSorin Group
Prometeon Group
Iveco Group
Furla Group
Pearson Group
Principaux dossiers
- Represented IVECO and FPT in discussions with the Piedmont Regional Tax office concerning the definition of an assessment made for the 2017 tax period.
- Advised Pirelli on the conclusion of the BAPA between Italy and Romania.
- Advised Dolce & Gabbana on a tax assessment carried out by German tax inspectors in relation to intercompany transactions between 2012 and 2021.
Withers Studio Legale
Withers Studio Legale‘s tax practice acts for corporate clients, HNW individuals, family offices and charities, particularly in relation to the fashion, art, food, wine and sports sectors. It also advises private equity funds that invest in Italian businesses. Giulia Cipollini heads the firm’s tax and wealth planning team.
Responsables de la pratique:
Giulia Cipollini
Autres avocats clés:
Roberto Bonomi; Filippo Molinari; Fernando Gandioli; Stefano Corbara
Alma LED
Alma LED‘s tax department covers transactional and M&A tax, international taxation, general corporate tax, transfer pricing, and business restructuring. The team also handles tax litigation, tax real estate, financial taxation, VAT, and private client matters. Practice head Guido Arie Petraroli focuses on the tax side of private equity transactions. Francesco Di Bari was a new arrival in early 2025.
Responsables de la pratique:
Guido Arie Petraroli
Autres avocats clés:
Jean-Paul Baroni; Francesco Cardone; Erminia Procopio; Luca Galliani; Francesco Pio Murgo; Francesco Di Bari
Principaux clients
Engie
Airbus
Porsche
Decathlon
Klépierre
Fosun
Estee Lauder
Leroy Merlin
ITW
Prelios
Principaux dossiers
- Advised Rocco Forte on the tax aspects of the sale of 49% of Rocco Forte Hotels to Saudi Arabia’s PIF.
- Advised PX3 Partners on the tax aspects of the acquisition of Cofimco.
- Assisted Decathlon Group with the sale of 16 real estate properties in Italy.
AndPartners Tax and Law Firm
AndPartners Tax and Law Firm‘s ‘extremely collaborative’ team covers tax issues surrounding major energy, real estate, M&A and finance transactions. Pietro Bracco is a highly regarded tax specialist and Luca Di Nunzio is ‘always capable of finding sophisticated technical solutions’.
Responsables de la pratique:
Pietro Bracco; Luca Di Nunzio
Autres avocats clés:
Luca Romanelli; Stefano Versino; Giulia Giacchetti; Andrea De Nigris
Les références
‘The team is extremely collaborative and responds timely to all requests.’
‘The team is proactive in anticipating any matter that may have an impact on client organisations and always provides smart solutions.’
‘The individuals have profound knowledge not only of client organisations but also of all the specific subject matters of their sectors, which is extremely rare.’
Principaux clients
E ON Produzione
E ON Italia
AZORA Investment Fund
The Swatch Group
Principaux dossiers
- Assisting E ON Produzione and E ON Italia with tax litigation concerning a transfer pricing assessment carried out by the Italian Tax Authority.
- Assisted AZORA Investment fund with analysing the exemption tax regime in Italy for dividends distributed to EU investment funds.
- Acting for The Swatch Group before the Italian Supreme Court in relation to a judgment about the existence of an undisclosed dependent agent permanent establishment in Italy.
Belluzzo International Partners
Belluzzo International Partners‘ tax practice covers M&A, group reorganisations, private client matters, cross-border work, transfer pricing, real estate, banking and finance, and trusts and estates. It also acts in litigation. Working between Milan and London, Luigi Belluzzo is department head, while Daniele Carlo Trivi and Alessandro Saini provide key support.
Responsables de la pratique:
Luigi Belluzzo
Autres avocats clés:
Daniele Carlo Trivi; Alessandro Saini; Enrico Rimini; Domenico Sannicandro
Les références
‘Advice provided whenever necessary and always at a high level.’
‘The support received for any tax-related question aims to find the best solution for clients.’
‘The service received always meets clients’ expectations.’
Principaux clients
Xenon Private Equity
Lonardi Claudio
Pronext | Gruppo Contec
Principaux dossiers
- Advised Xenon AIFM on the acquisition of majority stakes in Kettydo+, Hic Mobile and Urbistat.
- Advised the shareholders of Lonardi Claudio on the sale of all their shares to Frigomec.
- Advised Pronext | Gruppo Contec on a lease transaction of the business branch of Florentine company Public Administration & Market – PAM.
Bird & Bird
Bird & Bird’s tax department assists individuals and private companies as well as shareholders with tax planning, provision and compliance. The group also handles tax disputes and transfer pricing. Gaetano Salvioli leads the firm’s tax practice from Milan, where Giuliana Polacco is a tax disputes specialist.
Responsables de la pratique:
Gaetano Salvioli
Autres avocats clés:
Giuliana Polacco
Les références
‘They are outstanding in their advice to clients on transactional structures.’
‘Gaetano Salvioli always provides interesting points of view and clear answers, which is highly appreciated in an area of law that is never linear and can have a huge impact on clients’ business.’
Principaux clients
Netgear
Principaux dossiers
- Acting for Netgear on an ongoing basis, including successfully arguing cases before the Supreme Court, which concern the concept of permanent establishment for income tax and VAT purposes.
Gitti and Partners
The tax department at Gitti and Partners advises institutional investors, investment funds, management companies, family offices and HNW individuals on private equity, M&A and real estate deals. Diego De Francesco’s ‘expertise and dedication are evident’; Marco Ettorre assists with defence-side matters; and Gianluigi Strambi‘s practice encompasses tax planning.
Responsables de la pratique:
Diego De Francesco; Marco Ettorre; Gianluigi Strambi
Autres avocats clés:
Paolo Ferrandi; Elisa Resmini; Andrea Tognon
Les références
‘A guarantee for small and medium-sized businesses facing M&A operations.’
‘Great technical ability.’
‘The team stands out for its commitment, combining expertise with a personalised approach.’
Principaux clients
AXA SGP
HIG Capital
Fle Italia SICAF
Indigo Capital
Namira SGR
Hivest Capital
K&L Gates
K&L Gates’ ‘precise and punctual’ tax department routinely works alongside the firm’s investment fund, asset management, real estate, corporate, M&A, and banking and finance practices. With ‘deep technical expertise in financial services tax’, Vittorio Salvadori di Wiesenhoff heads the tax group from Milan.
Responsables de la pratique:
Vittorio Salvadori di Wiesenhoff
Les références
‘A strong team with many skills.’
‘Precise and punctual. The team is outstanding.’
‘Strong preparation and experience.’
Principaux clients
Anima Alternative SGR
Bank of America
Barings Real Estate Advisors Europe
DeA Capital Real Estate
Fondazione LAB ETS
Kairos Partners SGR
Optio Incentives
Panattoni
PAREF Gestion Société Anonyme
Savills Investment Management SGR
Sealaska
Stonehill International Group
Vitesco Technologies Group
Principaux dossiers
- Advising a foreign alternative investment fund manager on the structuring of a real estate-related investment.
- Advised an Italian alternative investment fund manager on the structuring of a venture capital fund (investing in innovative early and late-stage start-ups and SMEs).
- Assisted PAREF Gestion with taking over from DeA Capital Real Estate SGR the management of real estate alternative investment fund, Fondo Broggi.
LDP Tax & Law
LDP Tax & Law‘s practice covers international tax, compliance and transfer pricing, along with M&A, corporate finance and private equity-related taxation. The Milan group, which also acts in tax litigation, is co-led by Giuseppe La Naia, a tax adviser to multinationals’ subsidiaries, and taxation and M&A specialist Monica Di Oronzo.
Responsables de la pratique:
Giuseppe La Naia; Monica Di Oronzo
Autres avocats clés:
Raffaele Caso; Alessandra Zago; Tommaso Ferraro
Principaux clients
Palingeo
Pepco Italy
IDT-Systems
Rossow Group
Eurowind Energy
Richard Mille
Enervitabio Santa Reparata Società Agricola
Piksel
Tarkett
Brunel International
ADP Italy
World International School – WINS
Health Data Specialists
Principaux dossiers
- Assisted Palingeo with the listing of its shares on Euronext Growth Milan.
Lipani Legal & Tax
At Macchi di Cellere Gangemi until January 2025, Lipani Legal & Tax’s tax team features Arnaldo Salvatore, whose practice covers VAT and other indirect taxes, corporate income taxation, transfer pricing, permanent establishment issues and intercompany financial loans, and Federico Di Cesare, an adviser on corporate taxation, M&A, international tax planning and tax controversies.
Responsables de la pratique:
Arnaldo Salvatore; Federico Di Cesare
Molinari
Headed up by tax specialist Ottavia Alfano, Molinari‘s tax team handles M&A, investment and banking and finance transactions, as well as the establishment of private equity, venture capital and real estate investment funds. The group also covers international tax planning and ruling procedures, along with tax litigation.
Responsables de la pratique:
Ottavia Alfano
Autres avocats clés:
Paolo Ruggiero; Andrea Cristiani; Matteo Mairone
Les références
‘Gives immediate feedback in the most exhaustive way. In fact, any email or any memorandum received are always the result of deep analysis and the delivery of the work is always given after a final video call or meeting in person, where all possible outcomes are approached.’
‘The firm’s ability to navigate the complexities of international tax law is truly impressive.’
‘The combination of deep cross-border expertise, particularly in areas like transfer pricing and global tax structuring, sets them apart as a trusted advisor to multinational corporations.’
Principaux clients
Hudson Advisors
Evoca
IGI Private Equity SGR
Loro Piana Family Office
Azimut Capital Management SGR
Outokumpu Group
Fondo Italiano di Investimento SGR
DeA Capital Alternative Funds SGR
OME
Bracchi
Blumen Group
Otis Group
Star Capital SGR
Test Industry
Tramec
Matec Industries
VAM Investments
Capitalink
Satispay Group
Narval Investimenti
Principaux dossiers
- Advised Evoca on the Italian tax aspects of the issuance of €550m senior secured floating rate notes.
- Advised Pier Luigi Loro Piana Family Office, individuals, Icaria, Pompeo Magno Immobiliare and El Greco Venture on the reorganisation of Atlantic Investment.
- Advised OME, a portfolio company of IGI Private Equity, on the acquisition of the Jungeblodt Group.
AC Avvocati e Commercialisti
AC Avvocati e Commercialisti‘s tax team includes Angelo Carlo Colombo, an expert in tax law and extraordinary operations, and Marilena Biella, who advises on tax planning, transfer pricing and restructuring. The group also features tax expert Luca Nicoletti and Roberto Rizzuto, whose practice includes tax compliance and transfer pricing.
Responsables de la pratique:
Angelo Carlo Colombo; Marilena Biella; Luca Nicoletti; Roberto Rizzuto
Les références
‘It’s the best solution for all clients’ needs. In both private and business needs, both legal and for accountability.’
‘All the staff is highly specialised. The office is amazing and a great asset for clients.’
‘Ability to understand clients’ needs.’
Ashurst
Advising companies, banks and investment funds, recent workloads for Ashurst’s tax group range from general corporate assistance to transactional tax, including major corporate and financing transactions. The Milan-based group, which also covers tax disputes, is headed up by Michele Milanese, whose ‘attention to detail is second to none’.
Responsables de la pratique:
Michele Milanese
Les références
‘The team is always on hand and proactive, identifying issues and providing effective solutions.’
‘Their collaboration and communications with multiple international stakeholders/businesses are excellent, especially when resolving complicated transactions involving multiple jurisdictions.’
‘Michele Milanese’s attention to detail is second to none and his commitment to completing the task in hand efficiently is excellent.’
Principaux clients
Generali Investments Partners SGR
Principaux dossiers
- Advised Generali Investment Partners, in its role as investor representative, on a static collateralised loan obligation transaction.
Cappelli Riolo Calderaro Crisostomo Del Din & Partners
Cappelli Riolo Calderaro Crisostomo Del Din & Partners’s tax department advises investment funds, banks and companies on M&A transactions and private equity investments. It also has expertise in the tax aspects of structured finance and real estate deals. An adviser on corporate taxation and M&A, Paolo Serva leads the practice.
Responsables de la pratique:
Paolo Serva
Autres avocats clés:
Edoardo Diotallevi
Les références
‘The practice is highly experienced and ready to support clients in any situation.’
‘All the professionals are highly qualified and very helpful.’
‘Very professional, prepared and punctual team.’
Principaux clients
Illimity Bank
Arec Neprix
UniCredit
Nextalia SGR
Intesa Sanpaolo
Poste Italiane
Unipolsai
Unicredit Bank
Banco BPM
Contec
Gruppo Itec
Adriatic Service Enterprise
Make Your Credit
DWF
DWF‘s Milan-based tax group routinely acts for energy sector companies, particularly renewable energy clients. The team is jointly led by Tancredi Marino, an adviser on the tax aspects of significant M&A deals, securitisation, structured finance and cross-border bank lending, and domestic and international tax law specialist Ottavia Orlandoni.
Responsables de la pratique:
Tancredi Marino; Ottavia Orlandoni
Principaux clients
Rothenberger
IBISCO investments
Enfinity Global
Cesaf
NOVAM Investments
Sagitta SGR
Vulcanair
Seci Energia
Maccaferri Group
STEAG Solar Energy Solutions
Cirdan Capital Management
Giunti Psychometrics
Logmar
Malo
Sinesplast
Talbot Group Investments Pty
Palumbo Editore
Profilo Holding
Repower Renewable
Eptalex Garzia Gasperi and Partners
Eptalex Garzia Gasperi and Partners‘s tax practice focuses on corporate taxation and transfer pricing, as well as the tax aspects of wealth planning and management. Carlo Garzia advises on the tax side of M&A, along with transfer pricing, tax assessments and voluntary disclosures. Alessandra Nitti is another key figure.
Responsables de la pratique:
Carlo Garzia
Autres avocats clés:
Alessandra Nitti; Stefano Barelli; Giacomo Petrizzelli; Sonia Pesamosca; Francesca Mereu; Carolina Braga; Martina Masella
Les références
‘Client proximity, responsiveness and timing.’
Giovannelli e Associati Studio Legale
Giovannelli e Associati Studio Legale‘s tax team handles M&A, corporate reorganisations, tax audits, litigation and voluntary and mandatory appraisals. It also advises on tax rulings and planning for HNW individuals. Corporate and finance taxation expert Eugenio Romita heads the tax department, which includes domestic and international taxation specialist Giorgio Vaselli.
Responsables de la pratique:
Eugenio Romita; Giorgio Vaselli
Principaux clients
Amber Capital SGR
Amboise Partners
Banca Galileo
Benvic Europe
CMT Utensili Group
Equita Capital SGR
F2i SGR
FSI SGR
Genextra
Green Stone SICAF
Hayfin
Immobiliare.it
Investindustrial
Italian Wine Brands
Mediobanca Group
Mezzanove Capital
Objectway Group
Riello Investimenti Partners SGR
Sabo
Stroili