{"id":2881,"date":"2024-12-17T15:12:36","date_gmt":"2024-12-17T14:12:36","guid":{"rendered":"https:\/\/www.hessepartner.it\/?page_id=2881"},"modified":"2024-12-17T15:14:34","modified_gmt":"2024-12-17T14:14:34","slug":"about-us","status":"publish","type":"page","link":"https:\/\/www.hessepartner.it\/en\/about-us\/","title":{"rendered":"ABOUT US"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-background-position:left top;--awb-border-sizes-top:0px;--awb-border-sizes-bottom:0px;--awb-border-sizes-left:0px;--awb-border-sizes-right:0px;--awb-border-color:#d8d8d8;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:110px;--awb-padding-bottom:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last fusion-column-no-min-height\" style=\"--awb-bg-size:cover;--awb-margin-bottom:0px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:0px;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:#2c6826;border-color:#2c6826;border-top-width:5px;\"><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last green-border rounded-border\" style=\"--awb-padding-top:60px;--awb-padding-right:60px;--awb-padding-bottom:50px;--awb-padding-left:60px;--awb-bg-color:#ffffff;--awb-bg-color-hover:#ffffff;--awb-bg-size:cover;--awb-border-color:#e2e2e2;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-0 fusion_builder_column_inner_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-column-wrapper-legacy\"><div class=\"fusion-title title fusion-title-1 fusion-title-text fusion-title-size-three\" style=\"--awb-margin-bottom:20px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Your auditors and tax consultants for Italy<\/h3><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-text fusion-text-1\"><p>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.<\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;margin-top:15px;margin-bottom:0px;width:100%;\"><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-image-element in-legacy-container\" style=\"--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><img decoding=\"async\" width=\"2160\" height=\"1015\" alt=\"Hesse und Partner Ihre Wirtschaftspr\u00fcfer und Steuerberater f\u00fcr Italien\" title=\"Hesse_Team_2021\" src=\"https:\/\/www.hessepartner.it\/wp-content\/uploads\/2021\/11\/Hesse_Team_2021.jpg\" class=\"img-responsive wp-image-2904\" srcset=\"https:\/\/www.hessepartner.it\/wp-content\/uploads\/2021\/11\/Hesse_Team_2021-200x94.jpg 200w, https:\/\/www.hessepartner.it\/wp-content\/uploads\/2021\/11\/Hesse_Team_2021-400x188.jpg 400w, https:\/\/www.hessepartner.it\/wp-content\/uploads\/2021\/11\/Hesse_Team_2021-600x282.jpg 600w, https:\/\/www.hessepartner.it\/wp-content\/uploads\/2021\/11\/Hesse_Team_2021-800x376.jpg 800w, https:\/\/www.hessepartner.it\/wp-content\/uploads\/2021\/11\/Hesse_Team_2021-1200x564.jpg 1200w, https:\/\/www.hessepartner.it\/wp-content\/uploads\/2021\/11\/Hesse_Team_2021.jpg 2160w\" sizes=\"(max-width: 850px) 100vw, 2160px\" \/><\/span><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling fusion-equal-height-columns\" style=\"--awb-background-position:left top;--awb-border-sizes-top:0px;--awb-border-sizes-bottom:0px;--awb-border-sizes-left:0px;--awb-border-sizes-right:0px;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:20px;--awb-padding-bottom:90px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_2 1_2 fusion-one-half fusion-column-first rounded-border\" style=\"--awb-padding-top:40px;--awb-padding-right:60px;--awb-padding-bottom:40px;--awb-padding-left:60px;--awb-bg-color:#ffffff;--awb-bg-color-hover:#ffffff;--awb-bg-size:cover;--awb-border-color:#e2e2e2;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;width:48%; margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-title title fusion-title-2 fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top:20px;--awb-margin-bottom:20px;--awb-margin-top-small:20px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">REFERENCES \u2013 CLIENTS<\/h3><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-text fusion-text-2\"><p>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 <u>medium-sized companies <\/u>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.<\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_1_2 1_2 fusion-one-half fusion-column-last rounded-border\" style=\"--awb-padding-top:40px;--awb-padding-right:60px;--awb-padding-bottom:40px;--awb-padding-left:60px;--awb-bg-color:#ffffff;--awb-bg-color-hover:#ffffff;--awb-bg-size:cover;--awb-border-color:#e2e2e2;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;width:48%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-title title fusion-title-3 fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top:20px;--awb-margin-bottom:20px;--awb-margin-top-small:20px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">IMPORTANT INITIAL CONVERSATION<\/h3><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-text fusion-text-3\"><p>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. <u>We can only advise you sensibly if we know exactly what your requirements and expectations are<\/u>.<\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-3 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling fusion-equal-height-columns\" style=\"--awb-background-position:left top;--awb-border-sizes-top:0px;--awb-border-sizes-bottom:0px;--awb-border-sizes-left:0px;--awb-border-sizes-right:0px;--awb-border-color:#e2e2e2;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:110px;--awb-padding-bottom:0px;--awb-background-color:#ffffff;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last fusion-column-no-min-height\" style=\"--awb-bg-size:cover;--awb-margin-bottom:0px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-title title fusion-title-4 fusion-title-center fusion-title-text fusion-title-size-two\" style=\"--awb-margin-bottom:20px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><div class=\"title-sep-container title-sep-container-left\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><span class=\"awb-title-spacer\"><\/span><h2 class=\"fusion-title-heading title-heading-center\" style=\"margin:0;\">TEAM<\/h2><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container title-sep-container-right\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator\" style=\"margin-left: auto;margin-right: auto;margin-top:10px;margin-bottom:70px;width:100%;max-width:170px;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:#dfdddd;border-color:#dfdddd;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-5 fusion_builder_column_1_3 1_3 fusion-one-third fusion-column-first\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-color:#ffffff;--awb-bg-color-hover:#ffffff;--awb-bg-size:cover;--awb-border-color:#e2e2e2;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-margin-bottom:40px;width:30.6666%; margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-image-element in-legacy-container\" style=\"--awb-max-width:370px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-2 hover-type-zoomin\"><img decoding=\"async\" width=\"600\" height=\"900\" title=\"HBP_Georg_Hesse\" src=\"https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Georg_Hesse.jpg\" alt class=\"img-responsive wp-image-2941\" srcset=\"https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Georg_Hesse-200x300.jpg 200w, https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Georg_Hesse-400x600.jpg 400w, https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Georg_Hesse.jpg 600w\" sizes=\"(max-width: 850px) 100vw, 400px\" \/><\/span><\/div><div class=\"fusion-title title fusion-title-5 fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top:20px;--awb-margin-bottom:10px;--awb-margin-top-small:20px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Dr. Georg Hesse<\/h3><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-title title fusion-title-6 fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:#2c6826;--awb-margin-bottom:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Consulting<\/h4><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-text fusion-text-4\"><p>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.<\/p>\n<p><a href=\"mailto:georg.hesse@hessepartner.it\">georg.hesse@hessepartner.it <\/a><\/p>\n<\/div><div class=\"accordian fusion-accordian\" style=\"--awb-border-size:1px;--awb-icon-size:13px;--awb-content-font-size:14px;--awb-icon-alignment:left;--awb-hover-color:#f9f9f9;--awb-border-color:#cccccc;--awb-background-color:#ffffff;--awb-divider-color:#e0dede;--awb-divider-hover-color:#e0dede;--awb-icon-color:#ffffff;--awb-title-color:#2c6826;--awb-content-color:#666666;--awb-icon-box-color:#333333;--awb-toggle-hover-accent-color:#2c6826;--awb-title-font-family:&quot;Open Sans&quot;;--awb-title-font-weight:600;--awb-title-font-style:normal;--awb-title-font-size:14px;--awb-title-letter-spacing:0px;--awb-title-line-height:1.43;--awb-content-font-family:&quot;Open Sans&quot;;--awb-content-font-style:normal;--awb-content-font-weight:400;\"><div class=\"panel-group fusion-toggle-icon-boxed\" id=\"accordion-2881-1\"><div class=\"fusion-panel panel-default panel-a2e59837212e6cce8 fusion-toggle-no-divider\" style=\"--awb-title-color:#2c6826;--awb-content-color:#666666;\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_a2e59837212e6cce8\"><a aria-expanded=\"false\" aria-controls=\"a2e59837212e6cce8\" role=\"button\" data-toggle=\"collapse\" data-target=\"#a2e59837212e6cce8\" href=\"#a2e59837212e6cce8\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">more<\/span><\/a><\/h4><\/div><div id=\"a2e59837212e6cce8\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_a2e59837212e6cce8\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p><strong>Holds the following mandates:<\/strong><\/p>\n<p>President of the Supervisory Board of &#8220;S\u00fcdtiroler Volksbank AG&#8221;;<br \/>\nEffective member of the board of directors of &#8220;M\u00fchlbach Eisackwerke GMBH&#8221;;<br \/>\nEffective member of the board of directors of &#8220;Roner AG Brennereien&#8221;, Tramin;<br \/>\nEffective member of the board of directors of &#8220;Infominds AG&#8221;;<br \/>\nSole director of &#8220;S\u00e4len G.m.b.H&#8221;, Meran;<br \/>\nPresident of the Supervisory Board of the company &#8220;R\u00f6fix GMBH&#8221;;<br \/>\nPresident of the Supervisory Board of the foundation &#8220;Der Bienenkorb&#8221;, Meran;<br \/>\nSole auditor of the company &#8220;Foppa S.r.l.&#8221;, Neumarkt;<br \/>\nSole auditor of the company &#8220;Meraner M\u00fchle GMBH&#8221;;<br \/>\nSole auditor of the company &#8220;Haas GMBH&#8221;;<br \/>\nSole auditor of the company &#8220;Haas I &amp; S GMBH&#8221;;<br \/>\nEffective member of the supervisory board of the company Bozten Invest Euregio Finance AG, Bozen;<br \/>\nEffective member of the supervisory board of the company Parking Bozen GMBH;<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;margin-top:20px;width:100%;\"><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-6 fusion_builder_column_1_3 1_3 fusion-one-third\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-color:#ffffff;--awb-bg-color-hover:#ffffff;--awb-bg-size:cover;--awb-border-color:#e2e2e2;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-margin-bottom:40px;width:30.6666%; margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-image-element in-legacy-container\" style=\"--awb-max-width:370px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-3 hover-type-zoomin\"><img decoding=\"async\" width=\"600\" height=\"900\" title=\"HBP_Severine_Hell\" src=\"https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Severine_Hell.jpg\" alt class=\"img-responsive wp-image-2933\" srcset=\"https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Severine_Hell-200x300.jpg 200w, https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Severine_Hell-400x600.jpg 400w, https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Severine_Hell.jpg 600w\" sizes=\"(max-width: 850px) 100vw, 400px\" \/><\/span><\/div><div class=\"fusion-title title fusion-title-7 fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top:20px;--awb-margin-bottom:10px;--awb-margin-top-small:20px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Dr. Severine Hell<\/h3><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-title title fusion-title-8 fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:#2c6826;--awb-margin-bottom:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Consulting<\/h4><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-text fusion-text-5\"><p>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.<\/p>\n<p><a href=\"mailto:severine.hell@hessepartner.it\">severine.hell@hessepartner.it<\/a><\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-7 fusion_builder_column_1_3 1_3 fusion-one-third fusion-column-last\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-color:#ffffff;--awb-bg-color-hover:#ffffff;--awb-bg-size:cover;--awb-border-color:#e2e2e2;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-margin-bottom:40px;width:30.6666%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-image-element in-legacy-container\" style=\"--awb-max-width:370px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-4 hover-type-zoomin\"><img decoding=\"async\" width=\"600\" height=\"900\" title=\"HBP_Gabi_Moser\" src=\"https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Gabi_Moser.jpg\" alt class=\"img-responsive wp-image-2931\" srcset=\"https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Gabi_Moser-200x300.jpg 200w, https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Gabi_Moser-400x600.jpg 400w, https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Gabi_Moser.jpg 600w\" sizes=\"(max-width: 850px) 100vw, 400px\" \/><\/span><\/div><div class=\"fusion-title title fusion-title-9 fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top:20px;--awb-margin-bottom:10px;--awb-margin-top-small:20px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Dr. Gabi Moser<\/h3><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-title title fusion-title-10 fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:#2c6826;--awb-margin-bottom:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Consulting<\/h4><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-text fusion-text-6\"><p>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.<\/p>\n<p><a href=\"mailto:gabi.moser@hessepartner.it\">gabi.moser@hessepartner.it<\/a><\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-4 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling fusion-equal-height-columns\" style=\"--awb-background-position:left top;--awb-border-sizes-top:0px;--awb-border-sizes-bottom:0px;--awb-border-sizes-left:0px;--awb-border-sizes-right:0px;--awb-border-color:#e2e2e2;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:0px;--awb-padding-bottom:0px;--awb-background-color:#ffffff;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-8 fusion_builder_column_1_3 1_3 fusion-one-third fusion-column-first\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-color:#ffffff;--awb-bg-color-hover:#ffffff;--awb-bg-size:cover;--awb-border-color:#e2e2e2;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-margin-bottom:40px;width:30.6666%; margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-image-element in-legacy-container\" style=\"--awb-max-width:370px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-5 hover-type-zoomin\"><img decoding=\"async\" width=\"456\" height=\"683\" alt=\"Hesse und Partner Ihre Wirtschaftspr\u00fcfer und Steuerberater f\u00fcr Italien\" title=\"Rispoli (1)\" src=\"https:\/\/www.hessepartner.it\/wp-content\/uploads\/2023\/05\/Rispoli-1.jpg\" class=\"img-responsive wp-image-2902\" srcset=\"https:\/\/www.hessepartner.it\/wp-content\/uploads\/2023\/05\/Rispoli-1-200x300.jpg 200w, https:\/\/www.hessepartner.it\/wp-content\/uploads\/2023\/05\/Rispoli-1-400x599.jpg 400w, https:\/\/www.hessepartner.it\/wp-content\/uploads\/2023\/05\/Rispoli-1.jpg 456w\" sizes=\"(max-width: 850px) 100vw, 400px\" \/><\/span><\/div><div class=\"fusion-title title fusion-title-11 fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top:20px;--awb-margin-bottom:10px;--awb-margin-top-small:20px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Dr. Pietro Rispoli<\/h3><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-title title fusion-title-12 fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:#2c6826;--awb-margin-bottom:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Consulting<\/h4><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-text fusion-text-7\"><p>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.<\/p>\n<p><a href=\"mailto:pietro.rispoli@hessepartner.it\">pietro.rispoli@hessepartner.it<\/a><\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-9 fusion_builder_column_1_3 1_3 fusion-one-third\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-color:#ffffff;--awb-bg-color-hover:#ffffff;--awb-bg-size:cover;--awb-border-color:#e2e2e2;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-margin-bottom:40px;width:30.6666%; margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-image-element in-legacy-container\" style=\"--awb-max-width:370px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-6 hover-type-zoomin\"><img decoding=\"async\" width=\"600\" height=\"900\" title=\"HBP_Martina_Endrizzi\" src=\"https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Martina_Endrizzi.jpg\" alt class=\"img-responsive wp-image-2937\" srcset=\"https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Martina_Endrizzi-200x300.jpg 200w, https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Martina_Endrizzi-400x600.jpg 400w, https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Martina_Endrizzi.jpg 600w\" sizes=\"(max-width: 850px) 100vw, 400px\" \/><\/span><\/div><div class=\"fusion-title title fusion-title-13 fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top:20px;--awb-margin-bottom:10px;--awb-margin-top-small:20px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Martina Endrizzi<\/h3><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-title title fusion-title-14 fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:#2c6826;--awb-margin-bottom:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Consulting<\/h4><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-text fusion-text-8\"><p>Attorney, focuses her practice on tax controversy and legal studies. Fluent in German and Italian.<\/p>\n<p><a href=\"mailto:martina.endrizzi@hessepartner.it\">martina.endrizzi@hessepartner.it<\/a><\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-10 fusion_builder_column_1_3 1_3 fusion-one-third fusion-column-last\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-color:#ffffff;--awb-bg-color-hover:#ffffff;--awb-bg-size:cover;--awb-border-color:#e2e2e2;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-margin-bottom:40px;width:30.6666%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-image-element in-legacy-container\" style=\"--awb-max-width:370px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-7 hover-type-zoomin\"><img decoding=\"async\" width=\"600\" height=\"900\" title=\"HBP_Irmgard_Rier\" src=\"https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Irmgard_Rier.jpg\" alt class=\"img-responsive wp-image-2939\" srcset=\"https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Irmgard_Rier-200x300.jpg 200w, https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Irmgard_Rier-400x600.jpg 400w, https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Irmgard_Rier.jpg 600w\" sizes=\"(max-width: 850px) 100vw, 400px\" \/><\/span><\/div><div class=\"fusion-title title fusion-title-15 fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top:20px;--awb-margin-bottom:10px;--awb-margin-top-small:20px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Irmi Rier<\/h3><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-title title fusion-title-16 fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:#2c6826;--awb-margin-bottom:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Administration\/Secretariat<\/h4><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-text fusion-text-9\"><p>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.<\/p>\n<p><a href=\"mailto:irmi.rier@hessepartner.it\">irmi.rier@hessepartner.it<\/a><\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-5 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling fusion-equal-height-columns\" style=\"--awb-background-position:left top;--awb-border-sizes-top:0px;--awb-border-sizes-bottom:0px;--awb-border-sizes-left:0px;--awb-border-sizes-right:0px;--awb-border-color:#e2e2e2;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:0px;--awb-padding-bottom:0px;--awb-background-color:#ffffff;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-11 fusion_builder_column_1_3 1_3 fusion-one-third fusion-column-first\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-color:#ffffff;--awb-bg-color-hover:#ffffff;--awb-bg-size:cover;--awb-border-color:#e2e2e2;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-margin-bottom:40px;width:30.6666%; margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-image-element in-legacy-container\" style=\"--awb-max-width:370px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-8 hover-type-zoomin\"><img decoding=\"async\" width=\"600\" height=\"900\" title=\"HBP_Laura_Pianu\" src=\"https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Laura_Pianu.jpg\" alt class=\"img-responsive wp-image-2938\" srcset=\"https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Laura_Pianu-200x300.jpg 200w, https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Laura_Pianu-400x600.jpg 400w, https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Laura_Pianu.jpg 600w\" sizes=\"(max-width: 850px) 100vw, 400px\" \/><\/span><\/div><div class=\"fusion-title title fusion-title-17 fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top:20px;--awb-margin-bottom:10px;--awb-margin-top-small:20px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Laura Pianu<\/h3><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-title title fusion-title-18 fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:#2c6826;--awb-margin-bottom:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Administration\/Secretariat<\/h4><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-text fusion-text-10\"><p>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.<\/p>\n<p><a href=\"mailto:laura.pianu@hessepartner.it\">laura.pianu@hessepartner.it<\/a><\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-12 fusion_builder_column_1_3 1_3 fusion-one-third\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-color:#ffffff;--awb-bg-color-hover:#ffffff;--awb-bg-size:cover;--awb-border-color:#e2e2e2;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-margin-bottom:40px;width:30.6666%; margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-image-element in-legacy-container\" style=\"--awb-max-width:370px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-9 hover-type-zoomin\"><img decoding=\"async\" width=\"600\" height=\"900\" title=\"HBP_Monika_Gufler\" src=\"https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Monika_Gufler.jpg\" alt class=\"img-responsive wp-image-2935\" srcset=\"https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Monika_Gufler-200x300.jpg 200w, https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Monika_Gufler-400x600.jpg 400w, https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Monika_Gufler.jpg 600w\" sizes=\"(max-width: 850px) 100vw, 400px\" \/><\/span><\/div><div class=\"fusion-title title fusion-title-19 fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top:20px;--awb-margin-bottom:10px;--awb-margin-top-small:20px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Monika Gufler<\/h3><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-title title fusion-title-20 fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:#2c6826;--awb-margin-bottom:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Bookkeeping<\/h4><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-text fusion-text-11\"><p>Mainly involved in the proper bookkeeping and bookkeeping for freelancers. Fluent in German and Italian.<\/p>\n<p><a href=\"mailto:monika.gufler@hessepartner.it\">monika.gufler@hessepartner.it<\/a><\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-13 fusion_builder_column_1_3 1_3 fusion-one-third fusion-column-last\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-color:#ffffff;--awb-bg-color-hover:#ffffff;--awb-bg-size:cover;--awb-border-color:#e2e2e2;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-margin-bottom:40px;width:30.6666%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-image-element in-legacy-container\" style=\"--awb-max-width:370px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-10 hover-type-zoomin\"><img decoding=\"async\" width=\"600\" height=\"900\" title=\"HBP_Iris_Unterholzer\" src=\"https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Iris_Unterholzer.jpg\" alt class=\"img-responsive wp-image-2940\" srcset=\"https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Iris_Unterholzer-200x300.jpg 200w, https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Iris_Unterholzer-400x600.jpg 400w, https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Iris_Unterholzer.jpg 600w\" sizes=\"(max-width: 850px) 100vw, 400px\" \/><\/span><\/div><div class=\"fusion-title title fusion-title-21 fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top:20px;--awb-margin-bottom:10px;--awb-margin-top-small:20px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Iris Unterholzner<\/h3><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-title title fusion-title-22 fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:#2c6826;--awb-margin-bottom:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Accounting<\/h4><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-text fusion-text-12\"><p>Mainly responsible for the company&#8217;s accounting and the accounting of self-employed professionals. Fluent in German and Italian.<\/p>\n<p><a href=\"mailto:iris.unterholzner@hessepartner.it\">iris.unterholzner@hessepartner.it<\/a><\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-6 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling fusion-equal-height-columns\" style=\"--awb-background-position:left top;--awb-border-sizes-top:0px;--awb-border-sizes-bottom:0px;--awb-border-sizes-left:0px;--awb-border-sizes-right:0px;--awb-border-color:#e2e2e2;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:0px;--awb-padding-bottom:0px;--awb-background-color:#ffffff;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-14 fusion_builder_column_1_3 1_3 fusion-one-third fusion-column-first\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-color:#ffffff;--awb-bg-color-hover:#ffffff;--awb-bg-size:cover;--awb-border-color:#e2e2e2;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-margin-bottom:40px;width:30.6666%; margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-image-element in-legacy-container\" style=\"--awb-max-width:370px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-11 hover-type-zoomin\"><img decoding=\"async\" width=\"600\" height=\"900\" title=\"HBP_Hannes_Engele\" src=\"https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Hannes_Engele.jpg\" alt class=\"img-responsive wp-image-2930\" srcset=\"https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Hannes_Engele-200x300.jpg 200w, https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Hannes_Engele-400x600.jpg 400w, https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Hannes_Engele.jpg 600w\" sizes=\"(max-width: 850px) 100vw, 400px\" \/><\/span><\/div><div class=\"fusion-title title fusion-title-23 fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top:20px;--awb-margin-bottom:10px;--awb-margin-top-small:20px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Hannes Engele<\/h3><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-title title fusion-title-24 fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:#2c6826;--awb-margin-bottom:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Bookkeeping<\/h4><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-text fusion-text-13\"><p>Mainly involved in bookkeeping and income tax returns.\u00a0Fluent in German and Italian.<\/p>\n<p><a href=\"mailto:hannes.engele@hessepartner.it\">hannes.engele@hessepartner.it<\/a><\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-15 fusion_builder_column_1_3 1_3 fusion-one-third\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-color:#ffffff;--awb-bg-color-hover:#ffffff;--awb-bg-size:cover;--awb-border-color:#e2e2e2;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-margin-bottom:40px;width:30.6666%; margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-title title fusion-title-25 fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top:20px;--awb-margin-bottom:10px;--awb-margin-top-small:20px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Dr. Julia Tschenett<\/h3><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-title title fusion-title-26 fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:#2c6826;--awb-margin-bottom:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Consultancy<\/h4><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-text fusion-text-14\"><p>Degree in Economics, University of Innsbruck. Prospective tax consultant. Mainly deals with annual financial statements and commercial law. Fluent in German and Italian.<\/p>\n<p><a href=\"mailto:julia.tschnett@hessepartner.it%0d\">julia.tschnett@hessepartner.it<\/a><\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-16 fusion_builder_column_1_3 1_3 fusion-one-third fusion-column-last\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-color:#ffffff;--awb-bg-color-hover:#ffffff;--awb-bg-size:cover;--awb-border-color:#e2e2e2;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-margin-bottom:40px;width:30.6666%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-title title fusion-title-27 fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top:20px;--awb-margin-bottom:10px;--awb-margin-top-small:20px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Christine Bellomi<\/h3><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-title title fusion-title-28 fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:#2c6826;--awb-margin-bottom:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Bookkeeping<\/h4><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-text fusion-text-15\"><p>Christine is primarily responsible for the regular bookkeeping and the bookkeeping for freelancers Fluent in German and Italian.<\/p>\n<p><a href=\"mailto:christine.Bellomi@hessepartner.it\">christine.Bellomi@hessepartner.it<\/a><\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-7 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-background-position:left top;--awb-border-sizes-top:1px;--awb-border-sizes-bottom:1px;--awb-border-sizes-left:0px;--awb-border-sizes-right:0px;--awb-border-color:#d1d1d1;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:110px;--awb-padding-bottom:125px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-17 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last fusion-column-no-min-height\" style=\"--awb-bg-size:cover;--awb-margin-bottom:0px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-title title fusion-title-29 fusion-title-center fusion-title-text fusion-title-size-two\" style=\"--awb-margin-bottom:30px;--awb-margin-right-small:0px;--awb-margin-bottom-small:30px;--awb-margin-left-small:0px;\"><div class=\"title-sep-container title-sep-container-left\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><span class=\"awb-title-spacer\"><\/span><h2 class=\"fusion-title-heading title-heading-center\" style=\"margin:0;\">NEWS<\/h2><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container title-sep-container-right\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator\" style=\"margin-left: auto;margin-right: auto;margin-top:10px;margin-bottom:70px;width:100%;max-width:170px;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:#dfdddd;border-color:#dfdddd;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-18 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-padding-top:60px;--awb-padding-right:60px;--awb-padding-bottom:0px;--awb-padding-left:60px;--awb-bg-color:#ffffff;--awb-bg-color-hover:#ffffff;--awb-bg-size:cover;--awb-margin-bottom:0px;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-column-wrapper-legacy\"><div class=\"fusion-recent-posts fusion-recent-posts-1 avada-container layout-default layout-columns-3\"><section class=\"fusion-columns columns fusion-columns-3 columns-3\"><article class=\"post fusion-column column col col-lg-4 col-md-4 col-sm-4\"><div class=\"recent-posts-content\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.hessepartner.it\/en\/author\/g-hesse\/\" rel=\"author\">Georg Hesse<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-09-12T20:13:54+02:00<\/span><h4 class=\"entry-title\"><a href=\"https:\/\/www.hessepartner.it\/en\/uninterrupted-ownership-the-holding-period-shareholding-acquired-as-a-result-of-a-contribution-under-the-controlled-realisation-tax-regime-or-by-way-of\/\">Uninterrupted ownership (the \u201cholding period\u201d) \u2013 Shareholding acquired as a result of a contribution under the \u201ccontrolled realisation\u201d tax regime or by way of a demerger (\u201cscissione mediante scorporo\u201d) \u2013 Effects<\/a><\/h4><p class=\"meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.hessepartner.it\/en\/author\/g-hesse\/\" rel=\"author\">Georg Hesse<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-09-12T20:13:54+02:00<\/span><span>September 12th, 2026<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><p>With regard to a demerger by way of a \u201cscissione mediante scorporo\u201d pursuant to Article 2506.1 of the Italian Civil Code, involving the transfer to a pre-existing beneficiary company of assets other than a business [...]<\/p><\/div><\/article><article class=\"post fusion-column column col col-lg-4 col-md-4 col-sm-4\"><div class=\"recent-posts-content\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.hessepartner.it\/en\/author\/g-hesse\/\" rel=\"author\">Georg Hesse<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-05-31T23:20:37+02:00<\/span><h4 class=\"entry-title\"><a href=\"https:\/\/www.hessepartner.it\/en\/costituzione-di-nuova-societa-e-sottoscrizione-del-capitale-sociale-holding-period\/\">Costituzione di nuova societ\u00e0 e sottoscrizione del capitale sociale  &#8211; Holding period<\/a><\/h4><p class=\"meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.hessepartner.it\/en\/author\/g-hesse\/\" rel=\"author\">Georg Hesse<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-05-31T23:20:37+02:00<\/span><span>May 31st, 2026<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><p>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 [...]<\/p><\/div><\/article><article class=\"post fusion-column column col col-lg-4 col-md-4 col-sm-4\"><div class=\"recent-posts-content\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.hessepartner.it\/en\/author\/g-hesse\/\" rel=\"author\">Georg Hesse<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-05-31T23:19:14+02:00<\/span><h4 class=\"entry-title\"><a href=\"https:\/\/www.hessepartner.it\/en\/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\/\">Incorporation of a New Company and Subscription of Share Capital \u2013 Subsequent Capital Increase by Means of a Business Contribution under Tax Neutrality \u2013 Transfer of the Participation Received \u2013 Holding Period<\/a><\/h4><p class=\"meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.hessepartner.it\/en\/author\/g-hesse\/\" rel=\"author\">Georg Hesse<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-05-31T23:19:14+02:00<\/span><span>May 31st, 2026<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><p>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 [...]<\/p><\/div><\/article><article class=\"post fusion-column column col col-lg-4 col-md-4 col-sm-4\"><div class=\"recent-posts-content\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.hessepartner.it\/en\/author\/g-hesse\/\" rel=\"author\">Georg Hesse<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-04-26T18:53:14+02:00<\/span><h4 class=\"entry-title\"><a href=\"https:\/\/www.hessepartner.it\/en\/corporate-link-significant-influence-family-or-affinity-relationships-corporate-group\/\">Corporate link \u2013 Significant influence \u2013 Family or affinity relationships \u2013 Corporate group<\/a><\/h4><p class=\"meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.hessepartner.it\/en\/author\/g-hesse\/\" rel=\"author\">Georg Hesse<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-04-26T18:53:14+02:00<\/span><span>April 26th, 2026<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><p>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\u2019 decisions [...]<\/p><\/div><\/article><article class=\"post fusion-column column col col-lg-4 col-md-4 col-sm-4\"><div class=\"recent-posts-content\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.hessepartner.it\/en\/author\/g-hesse\/\" rel=\"author\">Georg Hesse<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-04-26T18:34:07+02:00<\/span><h4 class=\"entry-title\"><a href=\"https:\/\/www.hessepartner.it\/en\/consultancy-costs-recharged-by-the-parent-company-deductibility-conditions-supreme-court-21-april-2026-no-10456\/\">Consultancy costs recharged by the parent company \u2013 Deductibility \u2013 Conditions (Supreme Court, 21 April 2026, No. 10456)<\/a><\/h4><p class=\"meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.hessepartner.it\/en\/author\/g-hesse\/\" rel=\"author\">Georg Hesse<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-04-26T18:34:07+02:00<\/span><span>April 26th, 2026<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><p>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 [...]<\/p><\/div><\/article><article class=\"post fusion-column column col col-lg-4 col-md-4 col-sm-4\"><div class=\"recent-posts-content\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.hessepartner.it\/en\/author\/g-hesse\/\" rel=\"author\">Georg Hesse<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-04-06T08:04:21+02:00<\/span><h4 class=\"entry-title\"><a href=\"https:\/\/www.hessepartner.it\/en\/commerciality-requirement-companies-constructing-electricity-generation-plants-absence-italian-revenue-agency-ruling-of-1-april-2026-no-97\/\">Commerciality requirement \u2013 Companies constructing electricity generation plants \u2013 Absence (Italian Revenue Agency ruling of 1 April 2026, No. 97)<\/a><\/h4><p class=\"meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.hessepartner.it\/en\/author\/g-hesse\/\" rel=\"author\">Georg Hesse<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-04-06T08:04:21+02:00<\/span><span>April 6th, 2026<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><p>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 [...]<\/p><\/div><\/article><\/section><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"open","ping_status":"open","template":"100-width.php","meta":{"inline_featured_image":false,"footnotes":""},"class_list":["post-2881","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>ABOUT US -<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hessepartner.it\/en\/about-us\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ABOUT US -\" 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