Skip to content


Nicola Saccardo, Partner

Nicola specialises in Italian tax.


Nicola advises clients on Italian tax. Much of his work is centred around the relocation of HNW individuals to Italy and the Italian taxation of trusts, as well as estate tax planning.

Nicola 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 ACTEC and the Chair of the International Client Global SIG Steering Committee of STEP. He is the editor of the International Family Offices Journal.

Nicola is admitted to practice in Italy, both as a lawyer and as a chartered accountant.


  • 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