Your auditors and tax consultants for Italy
Our team consists of 11 people, including 4 auditors and tax consultants. We value long-term relationships with you as a client and with our employees. We are convinced that the basis for good support in complex tax matters is a permanent and unchanged contact person. We strive for a balanced composition of our team in terms of professional competence and age in order to ensure the sustainable development of our firm. You can expect our best contacts for your personal concerns.
REFERENCES – CLIENTS
We are obliged to maintain professional confidentiality and consider discretion to be an important value. Therefore, it is not possible for us to provide references. We mainly serve medium-sized companies and freelancers in the following sectors: industry, trade, real estate, finance, insurance, renewable energies, and medicine. Part of our job is also supervisory board, audit and administrative mandates, which also stand for the reputation of a business consultancy firm. These mandates are published in the commercial register and are therefore not subject to professional secrecy. The mandates of the individual consultants below are listed in their CVs and can be viewed.
IMPORTANT INITIAL CONVERSATION
We can only offer you added value if we are the right partner for you. That is why we attach great importance to an initial conversation in person or on the phone. We can only advise you sensibly if we know exactly what your requirements and expectations are.
TEAM
Dr. Georg Hesse
Consulting
Degree in Economics, University of Trento. Auditor and tax consultant. Main areas of expertise: negotiations and contracts, corporate restructuring, corporate strategy, international tax law. Fluent in German and Italian.
Dr. Severine Hell
Consulting
Degree in Economics, University of Genoa. Auditor and tax consultant. Main areas of expertise: national and international tax law, commercial law and annual financial statements. Fluent in German and Italian.
Dr. Gabi Moser
Consulting
Degree in Economics, University of Innsbruck. Mainly deals with national and international tax law, commercial law and annual financial statements. Fluent in German and Italian.
Dr. Pietro Rispoli
Consulting
Degree in Economics, University of Trento. Auditor and tax consultant. His main areas of expertise are national and international tax law, commercial law and annual financial statements. Fluent in German and Italian.
Martina Endrizzi
Consulting
Attorney, focuses her practice on tax controversy and legal studies. Fluent in German and Italian.
Irmi Rier
Administration/Secretariat
Manages the administration and secretariat. Mainly deals with income tax returns for individuals, registration and relations with various public authorities. Fluent in German and Italian.
Laura Pianu
Administration/Secretariat
Organizes the administration and secretariat. Mainly deals with income tax returns for natural persons, registration and relations with various public authorities. Fluent in German and Italian.
Monika Gufler
Bookkeeping
Mainly involved in the proper bookkeeping and bookkeeping for freelancers. Fluent in German and Italian.
Iris Unterholzner
Accounting
Mainly responsible for the company’s accounting and the accounting of self-employed professionals. Fluent in German and Italian.
Hannes Engele
Bookkeeping
Mainly involved in bookkeeping and income tax returns. Fluent in German and Italian.
Dr. Julia Tschenett
Consultancy
Degree in Economics, University of Innsbruck. Prospective tax consultant. Mainly deals with annual financial statements and commercial law. Fluent in German and Italian.
Christine Bellomi
Bookkeeping
Christine is primarily responsible for the regular bookkeeping and the bookkeeping for freelancers Fluent in German and Italian.
NEWS
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), [...]
Joint and several liability of shareholders – not managing sharholder- of Italian LTD / SRL
In order no. 1358/2026, the Italian Supreme Court (Corte di Cassazione) held that, pursuant to Article 2476(8) of the Italian Civil Code, a non-managing shareholder of an S.r.l. is not jointly and severally liable with [...]
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. [...]