
Tax
Europe Guide 2026 : Italy
Rankings

Ranked Individuals
Ranked Individuals
About
Provided by Facchini Rossi Michelutti Studio Legale Tributario
Facchini Rossi Michelutti is an independent Italian law firm specialising in tax law, with offices in Milan and Rome and about 40 professionals dedicated exclusively to international and domestic tax matters. The firm is recognised as a leader in the tax field, with a particular focus on M&A transactions, private equity, and complex tax litigation. FRM provides comprehensive advice on all aspects of tax, including M&A, corporate tax, VAT and other indirect taxes, transfer pricing, international taxation, taxation of financial instruments, real estate, patent box regimes, private clients, management incentive plans, estate and succession planning, and tax compliance. The firm assists multinational groups, banks, financial institutions, private equity funds, and high net worth individuals, advising on business restructurings, tax optimisation, cross-border planning, trusts, LBOs, and generational wealth transfers. FRM also offers support during tax audits, representation in tax litigation and pre-litigation phases before all levels of tax courts, including the Supreme Court of Cassation. The firm is highly experienced in managing complex negotiations with the Italian tax authorities, including tax rulings and settlements, and works closely with leading criminal lawyers on tax investigations and criminal tax matters.
Chambers Review
Provided by Chambers
Work Highlights
Provided by Chambers
Facchini Rossi Michelutti Studio Legale Tributario represented Pirelli in its EUR700 million claim regarding the reinvestment of equity under Allowance for Corporate Equity (ACE) guidelines.
Strengths
Provided by Chambers
Facchini Rossi Michelutti Studio Legale Tributario always strives to find solutions that, wherever possible, also take commercial aspects into account.
Tax respondentEuropeThe team has a remarkable ability to identify potential critical issues and propose effective preventative strategies.
Tax respondentEuropeEven highly complex technical issues are explained simply, allowing for a full understanding of the decisions to be made.
Tax respondentEuropeThe law firm has an excellent ability to manage complex and sophisticated issues, each approached with great rigour, carefully evaluating all legal, tax and operational implications.
Tax respondentEuropeFacchini Rossi Michelutti Studio Legale Tributario is noted for its excellent ability to understand and relate the various components of tax law to one another, as well as its understanding of commercial logic.
Tax respondentEurope
Notable Practitioners
Provided by Chambers
Band 1 
Band 1 
Luca Rossi
Luca Rossi maintains a reputation as a distinguished lawyer on the tax structuring of M&A, capital markets transactions and innovative financial products. He is well regarded for his tax investment practice. Luca Rossi is one of the leading experts in tax law.
Tax respondentEurope
Band 1 
Band 1 
Riccardo Michelutti
Riccardo Michelutti is an accomplished lawyer who is held in high esteem by sources. He has a solid track record advising clients from the real estate and IT sectors on the tax aspects of M&A and restructurings. He has further expertise in matters involving VAT.
Riccardo Michelutti is noted for his proactivity and business vision.
Tax respondentEuropeRiccardo Michelutti is extremely knowledgeable, highly experienced and absolutely reliable. He has great technical skills and is also very practical and commercial.
Tax respondentEuropeRiccardo has an unparalleled ability to understand how an interpretation, whether of practice, case law or doctrine, can impact even areas or cases that at first glance might not seem related.
Tax respondentEuropeRiccardo Michelutti has great commercial understanding in addition to exceptional knowledge, he understands how a deal should be structured to balance commercial optimisation and legal constraints.
Tax respondentEuropeRiccardo is super reliable and a good advocate in complex issues.
Tax respondentEurope
Band 6 
Band 6 
Francesco Capitta
Francesco Capitta has extensive experience in Italian tax matters and advises leading investment funds, insurers and multinationals. His expertise extends to advising on the tax aspects of corporate formation, structuring and reorganisation, as well as tax appeals, audits and risk assessment.
Francesco is brilliant, fast and very technically prepared.
Tax respondentEuropeFrancesco has very strong communication skills and can explain matters clearly and concisely. He has very good commercial understanding and accounting knowledge.
Tax respondentEuropeFrancesco quickly grasps the key topics of discussion with counterparties and is available to immediately define the appropriate approach, making suggestions as needed.
Tax respondentEuropeFrancesco Capitta is extremely conscientious and thorough. He always checks when you make enquiries, does not shoot from the hip, takes his time and provides the right answers.
Tax respondentEuropeFrancesco has considerable experience to bring to any matter.
Tax respondentEurope
Ranked Individuals at Facchini Rossi Michelutti Studio Legale Tributario (3)
Members
Provided by Facchini Rossi Michelutti Studio Legale Tributario

Francesco Facchini

Francesco Capitta

Andrea Prampolini

Giancarlo Lapecorella

Marina Ampolilla

Stefano Massarotto

Francesco Capitta
View profile of Francesco Capitta
Riccardo Michelutti
View profile of Riccardo Michelutti
Luca Rossi
View profile of Luca Rossi
What success is built on
Chambers is the leading data and intelligence partner for the legal sector.