Facchini Rossi Michelutti Studio Legale Tributario — Italy

About

Facchini Rossi Michelutti is an Italian independent law firm specialised in tax law. Over the years the firm has been recognised as a leading firm in the taxation field, with specific focus on M&A transactions and the private equity sector. The firm provides any type of services in the areas of tax in Italy, including assistance in M&A transactions, tax litigation, corporate tax, VAT and other indirect taxes, international tax, taxation of financial instruments, real estate taxation, transfer pricing, patent box, private clients and tax compliance. With offices in Milan and Rome, the firm has around 40 professionals (partners, managing associates, senior associates, associates and trainees) fully dedicated to international and domestic tax matters. ### Main areas of practice - ■ Tax advice - ■ Tax on M&A - ■ Tax litigation FRM provides a full range of services which include tax consultancy services, international taxation, transfer pricing, assistance in tax litigation as well as pre-litigation phases and in ruling procedures with the Italian tax authorities. Corporate tax: In the field of corporate taxation, FRM provides a comprehensive range of consultancy services to meet the needs of all sorts of companies and transactions (such as business restructurings, M&A deals, tax optimisation schemes, securitisations), including any related cross-border tax implications. In particular, FRM provides consultancy services for multinationals, banking and financial institutions. Specific expertise has been developed with reference to the taxation of sophisticated financial products and to the tax aspects of the application of the International accounting standards IAS/IFRS. Management incentive plans: The firm provides consultancy services in the field of management incentive plans/carried interest schemes for employees/directors of corporations and investment funds. International taxation: The firm provides advice on any type of international tax matters, including the application of tax treaties, international tax planning for multinational groups, international tax rulings and transfer pricing issues. FRM’s services also cover issues relating to State Aid and the application of fundamental freedoms guaranteed by the Treaty on the Functioning of the European Union. Taxation of individual and estate planning: The firm works extensively with high net worth individuals and families with respect to transfers of residence (inbound and outbound) and generational tax planning. The professionals have a specific expertise in all tax aspects relating to the settlement and unwinding of trusts, financial and insurance products, and ownership of ships and aircrafts. Private equity funds: Since its foundation FRM has gained an extensive experience in dealings with private equity funds and is now a leading tax firm as far as LBO transactions are concerned. In particular, FRM assists both foreign and domestic private equity funds and has a strong reputation and knowledge on all tax issues connected to the structuring of complex financing transactions. FRM provides also backup activities in the context of LBO transactions, including activities of tax due diligence. Tax litigation: The firm provides assistance at all stages of tax litigation and pre-litigation. FRM draws up defenses arising out of tax audits and represents companies and individuals before tax courts, the Italian Supreme Court of Cassation The firm gained particular experience in the management of the pre-litigation phases with the Italian tax authorities in order to achieve settlement of complex tax matters. The experience of the firm also covers dealing with criminal tax matters, arising in the context of tax audits and tax assessments, in collaboration with well-reputed criminal lawyers. ### Languages - Italian - English

Office locations

Practice areas

Lawyers in this office

Andrea Prampolini

Andrea Prampolini provides assistance to domestic and foreign corporate groups. His areas of expertise include corporate and group taxation, tax aspects of domestic and cross-border group reorganizations, M&A and financial transactions, international and EU taxation, assistance in tax audits, pre-litigation settlements and tax litigation. · Tax

Francesco Capitta

Francesco Capitta provides tax assistance to domestic and foreign corporate groups, banks and private equity funds as well as HNWIs. His areas of expertise include M&A and reorganisation, corporate taxation, international taxation, real estate taxation, financial taxation, management incentive plans, assistance in pre-litigation procedures, tax litigation and private wealth. · Tax

Francesco Facchini

Name partner and co-founder of FRM. Francesco Facchini provides tax assistance to domestic and foreign corporate groups, banks and non-profit entities. His areas of expertise include corporate taxation, M&A and reorganisation transactions, financial taxation, private clients and tax litigation. He is member and president of the board of auditors of various companies. · Tax

Giacomo Ficai

Managing Associate at FRM. Giacomo Ficai provides tax assistance to domestic and foreign corporate groups, financial intermediaries and private clients. His areas of expertise include M&A and reorganisation transaction, international taxation; transfer pricing; patent box; financial taxation; assistance in pre-litigation procedures and tax litigation. · Tax

Giancarlo Lapecorella

Giancarlo Lapecorella provides tax assistance to banks, private equity funds, domestic and foreign corporate groups. His areas of expertise include M&A and reorganisation transactions; private equity; financial taxation; corporate taxation; tax due diligence. · Tax

Luca Rossi

Name partner and co-founder of FRM. Luca Rossi provides tax assistance to domestic and foreign corporate groups, banks and private equity funds. His areas of expertise include M&A and reorganisation transactions, financial taxation, corporate taxation, international taxation, transfer pricing and patent box, management incentive plans, assistance in pre-litigation tax settlement procedures and tax litigation. In particular, he has significant expertise in tax matters regarding the banking sector. · Tax

Marina Ampolilla

Marina Ampolilla provides tax assistance to banks, private equity funds, domestic and foreign corporate groups. Her areas of expertise include M&A and reorganisation transactions; private equity; financial taxation; corporate taxation; tax litigation. · Tax

Riccardo Michelutti

Name Partner of FRM. Riccardo Michelutti provides tax assistance to domestic and foreign corporate groups, banks and private equity funds. His areas of expertise include M&A and reorganisation transactions, financial taxation, corporate taxation, international taxation, transfer pricing and patent box, management incentive plans, assistance in pre-litigation procedures and tax litigation. · Tax

Stefano Massarotto

Stefano Massarotto provides tax assistance to corporate groups and private clients. His areas of expertise include tax planning for high net-worth individuals, trusts, M&A and reorganisation transactions and financial taxation. · Tax