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
Minimum shareholding of 5% or EUR 500,000 – Changes introduced by Law No. 199/2025 (2026 Budget Law)
For all foreign-source dividends resolved as from 1 January 2026, the 95% exemption from inclusion in business taxable income is subject to the same conditions applicable to Italian-source dividends, pursuant to the new Article [...]
Action for restitution against successors in title of donees – Amendment – Exclusion –
Article 44 of Law No. 182/2025, inter alia, has abolished the right of aggrieved forced heirs to seek restitution from third-party purchasers of immovable property which the deceased’s donee has transferred to them. The new [...]
Cessation of the Permanent Establishment
The higher values inherent in the permanent establishment are deemed to be realised, resulting in the taxation of latent capital gains: upon the cessation of the permanent establishment, including cases where the related assets [...]
Territorial Scope of Italian Inheritance and Gift Tax
General rule Deceased/donor resident in Italy: The tax applies to all transferred assets and rights, wherever located (worldwide taxation). Deceased/donor not resident in Italy: The tax applies only to assets and rights situated in Italy. [...]
Chairman of the Board of Directors – Compatibility in the presence of an employment relationship – incompatibility
Recently, the Court of Cassation, in Order No. 5318/2025, ruled that there is an absolute incompatibility between the status of an employee of a company limited by shares and the holding of the office not [...]
One-Coupon” Bonds: no abuse in the timing mismatch
In its ruling of 1 December 2025, No. 299, the Italian Revenue Agency provided clarification regarding abuse of law in connection with “one-coupon” bonds where there is a timing mismatch between the issuer’s deduction of [...]