About
Nicola is a Partner and he is admitted to practise in Italy as a lawyer and as a chartered accountant and in England and Wales as a solicitor. His area of expertise is Italian tax law, with a focus on taxation of trusts, estates and HNWIs; relocation of HNWIs; estate tax planning; and international and EU tax law.
He is the Chair of the Tax Committee of the International Academy of Estate and Trust Law, a member of the International Estate Planning Committee of the American College of Trust and Estate Counsel and the Chair of the International Client Global SIG Steering Committee of STEP.
He is the editor of the International Family Offices Journal and of the book Global Mobility of Ultra-High-Net-Worth Individuals, both published by Globe Law & Business Limited and STEP, as well as the editor of the book Tax Implications of Brexit, published by Bloomsbury.
He is also the co-editor of the book Family Offices, to be published by Globe Law & Business Limited and STEP, and of the book International Succession Laws, published by Bloomsbury.
He is ranked as leading expert in several legal directories, including Chambers High Net Worth, Eprivateclient 50 Most Influential, Legal Week Private Clients Global Elite, Citywealth Leaders list, Who’s Who Legal: Private Client and Who’s Who Legal: Thought Leaders - Global Elite in the Private Client section.
Chambers HNW has described him as "one of the key players in this area in terms of cross-border situations", "extremely competent with high technical skills. He is very pragmatic and has a great knowledge of tax issues”, "a great international tax lawyer. … technically superb", “able to pull together the tax and succession advice seamlessly, which was just phenomenal" and “the leading Italy private clients lawyer”.
Nicola has been the leader of the EU tax law course at the LL.M. of the King’s College in London from 2018 to 2022.
Experience
- Assisting many HNW individuals, entrepreneurs, and investors on the relocation to Italy under Italian lump sum tax regime. Most of the cases involved obtaining rulings on complex issues regarding for instance the treatment of trusts and other holding structures, of the sale of businesses and of carried interest
- Obtaining a positive tax ruling on the opaque nature of a Jersey trust with an Italian resident settlor and beneficiary
- Advising a US citizen resident of Italy in relation to the tax ramifications from his beneficial interest in several US trusts
- Advising an Australian HNW individual on the structuring of the purchase of high value Italian real estate
Recognition
