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
Costituzione di nuova società e sottoscrizione del capitale sociale – Holding period
In merito, si pone il dubbio interpretativo sulla sussistenza dei requisiti per beneficiare della pex, in considerazione dell'esistenza di partecipazioni acquisite nella fase di costituzione della conferitaria e di partecipazioni acquisite/ricevute successivamente in cambio del [...]
Incorporation of a New Company and Subscription of Share Capital – Subsequent Capital Increase by Means of a Business Contribution under Tax Neutrality – Transfer of the Participation Received – Holding Period
The analysis concerns the case of a business contribution followed by the disposal of the participation received in exchange. In this regard, an interpretative question arises as to whether the conditions for benefiting from the [...]
Corporate link – Significant influence – Family or affinity relationships – Corporate group
In its judgment of 13 April 2026, No. 9260, the Supreme Court held that an external corporate link requires proof of the actual exercise of significant influence by one company over the strategic shareholders’ decisions [...]
Consultancy costs recharged by the parent company – Deductibility – Conditions (Supreme Court, 21 April 2026, No. 10456)
The ruling of 21 April 2026, No. 10456 addresses the requirement of business relevance under Article 109 of the Italian Income Tax Code (TUIR) and the deductibility of consultancy services recharged by a parent company [...]
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 [...]