Guiding principle – Mission – Contact
We are auditors and tax consultants based in Meran, Italy.
Our aim is to act quickly and in a client-oriented manner to create sustainable added value. You as our client are our main focus and we strive to provide you with customized, comprehensive and personal service. You can expect the highest level of reliability, expertise and commitment from us for an appropriate fee.
Domestic consulting
We advise domestic and local clients on tax, commercial, contractual and economic matters. With our many years of experience, a compact, goal-oriented team and an extensive network, we would like to provide you with comprehensive advice on your business and economic decisions. We are also happy to advise you on specialized topics.
German-speaking countries
Our location in South Tyrol (with German as an official language) and our knowledge of the different cultural and linguistic areas enable us to advise you on your tax and economic decisions in Italy. Our network and access to Italian markets, banks and institutions is an advantage in this regard.
News
Commerciality requirement – Companies constructing electricity generation plants – Absence (Italian Revenue Agency ruling of 1 April 2026, No. 97)
According to the ruling of the Italian Revenue Agency dated 1 April 2026, No. 97, the disposal of shareholdings in companies engaged in the construction of electricity generation plants does not meet the commerciality requirement [...]
Requirement of commercial activity – Preparatory activities for property development (Italian Supreme Court, 23 March 2026, No. 6732)
The ruling of the Corte di Cassazione of 23 March 2026, No. 6732, addressed the existence of the requirement of commercial activity for PEX purposes in relation to a company that initiated a redevelopment project [...]
Contribution of a business – Continuity of the holding period of the contributed business and the acquired shareholding – Acquisition date of individual assets – Irrelevance (AIDC Practice Statement No. 235)
In determining the holding period of the shareholdings received as a result of a business contribution pursuant to Article 176 of the Italian Income Tax Code (TUIR), the relevant period is the time during [...]
Subordination – Concept of financing – Assessment of the conditions – Relevant point in time (Italian Supreme Court, 12 March 2026, No. 5582)
By order No. 5582 of 12 March 2026, the Italian Supreme Court (Corte di Cassazione), concerning the subordination of the repayment of shareholders’ loans in favour of the company (Art. 2467 Italian Civil Code), reaffirmed [...]
Minimum shareholding of 5% or €500,000.00 – club deals
The agenda item of 29 December 2025 No. 9/2750/168 committed the Government to assess the appropriateness of taking any initiative aimed at clarifying, including through administrative means, that club deal transactions carried out through the [...]
Foreign tax credit – Entitlement (C.G.T. I Como, judgment of 4 November 2025 no. 297/1/25)
The judgment of the C.G.T. I Como of 4 November 2025 no. 297/1/25 confirmed the principle established by the Supreme Court case law (Cass. 1 September 2022 no. 25698; Cass. 16 April 2024 no. 10204), [...]