One of the Firm's real fortes lies in Real Estate; over the years, we have developed specific knowledge and expertise in structuring acquisitions, divestments and management of entire RE portfolios, whether residential, commercial or industrial, through the best and most efficient tax structure.

• In-depth analysis and structuring of private Real Estate deals
• Corporate and Tax planning for local real estate transactions
• Assistance and advisory on VAT, Registry and Municipal Taxes
• Consultancy in negotiating and closing Real Estate deals, both single units and more complex deals
• Due diligence for direct investments and for the acquisition of Real Estate companies
• Consultancy in closing mortgages and funding agreements
• Property tax and accounting management for corporate entities and private individuals

The Firm and its professionals support customers in dealing with the Tax Authorities during their visits, inspections and investigations, in the presentation of rulings on specific tax matters as well as amicable settlement procedures.

Over the years, the Firm has gained a strong, consolidated background and experience assisting customers in jurisdictional claims from the Tax Court (Local and Regional) with a focus on direct taxes, VAT, registration tax and local taxes.

The Firm offers consultancy and opinions regarding VAT and other indirect taxes in light of compliance with both domestic and intra-EU laws, also in relation to domestic, intra-EU and cross-border transactions.

• VAT treatment of services and supply of goods, both domestic and across the EU
• Compliance of Italian VAT laws with EU legislation
• Preparation of Italian annual VAT returns
• Direct and Indirect VAT registration in Italy for non-resident individuals and entities
• Italian VAT Refunds for non-residents
• Assistance with VAT Audits and related litigation proceedings

The Firm offers tailor-made tax consultancy to national and international small and medium enterprises (SMEs) and corporate groups, both from their inception and in every further phase through the choice of the most efficient tax and corporate technicalities, constantly mapping their dynamics and efficiency so that they are aligned with the evolution of entrepreneurial activities and related to the specific practice area. Every action aims to obtain the most efficient tax structure in compliance with the current tax law and practices.

• Assistance and support in all procedures related to the incorporation of enterprises and analysis of tax-derived impacts
• Analysis and in-depth examination of tax impacts related to business development
• Tax treatment analysis of income flows
• Treatment analysis of income flows carried out in intra-EU and non-intra-EU transactions
• Preparation of annual Italian tax returns
• Analysis and in-depth investigation of tax matters and tax implications related to M&A deals (i.e., mergers, de-mergers, corporate contributions, shareholding exchanges, etc.)
• Structuring of succession and inheritance planning

The Firm provides services for the maintenance and implementation of accounting structures and mandatory registers in order to properly disclose the main corporate events. To this extent, we assist entrepreneurs and management in establishing a correct and appropriate accounting set-up and adequate accounting policies, also providing support in the implementation of IT management systems, in the organization of document flows and administrative processes.

In addition, the Firm helps customers prepare their ordinary, consolidated and interim financial statements with the related accompanying documents, according to civil and fiscal regulations and the national (ITA GAAP) and international accounting standards (IFRS).

We support entrepreneurs and management in budget analysis processes in order to evaluate the company's economic-financial-equity structure, guaranteeing financial equilibrium and the capacity to generate income over time.

The Firm is able to provide complete assistance in the purchase and sale of company shares (SPAs and QPAs) and in other corporate reorganization and restructuring deals, working both on buy-side and sell-side, in every phase of the process that leads to the closing, in particular covering the tax, accounting and financial matters of the M&A transaction.

Over the years, the Firm has gained consolidated experience in deals such as:

• Mergers and demergers
• Transfer of shares and other equity interests
• Sale of business or business divisions
• Spin-offs, contributions and other corporate reorganizations