Maisto e Associati

Established in 1991, Maisto e Associati is an independent Italian law firm specialising in tax law. Over the years, the firm has grown in size and reputation, now comprising over 60 professionals, including 15 partners and two of counsels, with extensive experience managing complex domestic and multi-jurisdictional cases. Many of the firm’s professionals participate in advisory bodies and study groups, contribute to publications, and speak at congresses, maintaining expertise in advanced tax matters. Several members also have substantial international experience, having worked in the Netherlands, the USA, and the UK.

The firm provides comprehensive tax advisory and litigation services across multiple areas. It has developed particular expertise in M&A and corporate restructuring, advising Italian and international multinationals on tax aspects of major acquisitions, joint ventures, leveraged buyouts, and corporate reorganisations. In corporate and group taxation, the firm advises on corporate income tax issues, the adoption of IAS and IFRS, and group taxation matters, including the design of holding structures and optimisation of dividends, interest, and royalties.

Maisto e Associati handles pre-litigation procedures and tax litigation before national tax courts, the Italian Supreme Court, the EU Court of Justice, and the European Court of Human Rights, with extensive experience in transfer pricing and both domestic and international tax matters. The firm also advises on transfer pricing policies, Advance Pricing Agreements with Italian tax authorities, and preparation of masterfile and country-specific transfer pricing documentation.

The firm provides guidance on the taxation of financial instruments, including securitisations, financing, debt restructuring, leasing, project finance, derivatives, stock options, and equity instruments. It also advises on structuring hedge funds, mutual funds, and private equity funds. In real estate taxation, the firm assists national and international operators in deal structuring, financing, tax due diligence, tax rulings, and litigation, while also providing corporate tax and VAT advice.

Maisto e Associati has developed extensive experience advising private clients on wealth management, estate planning, business transfers, trusts, foundations, and financial and insurance products, including tax residence planning and high-net-worth individual strategies. The firm also provides advice to artists, sports professionals, non-profit organisations, and clients holding cultural assets, as well as litigation and pre-litigation settlement support in these areas. In addition, the firm advises on related domestic and cross-border non-tax matters, including family law, succession, trusts, foundations, and estate planning, including litigation support.

The firm’s practice includes international and EU tax structuring for inbound and outbound investments, employee remuneration and benefits schemes, cross-border personnel assignments, and VAT, customs, and indirect tax matters. Clients include financial institutions, venture capital and private equity firms, real estate investors, large corporations, multinationals across banking, manufacturing, media, pharmaceutical, shipping, IT, telecommunications, and consulting sectors, as well as high-net-worth individuals and international families. A significant portion of the firm’s work involves cross-border transactions and international M&A, banking, finance, and capital markets engagements.

Languages: English, French, German, Italian, Spanish
Staffing: 60 professionals (worldwide)