Marco Cerrato

Practice Areas

Marco Cerrato, partner of Maisto e Associati, is an Italian tax lawyer assisting corporate and individual clients in all the activities related to tax litigation up to the Supreme, Constitutional and European Court of Justice. He gained considerable experience in the assistance in the pre-litigation phase such as in tax regularization and voluntary disclosure procedures, tax audits and tax dispute resolutions matters including tax settlements, mutual assistance and arbitration procedures. He is also retained by banks and family offices for generational planning, lifetime asset transfers and ownership structures, transfer of residence to/from Italy and taxation/structuring of art collections having developed wide-spanning expertise in those areas.

Career

Marco joined Maisto e Associati in 1997 and became partner in 2003. He has been lecturer of Tax at the faculty of laws of the University LIUC of Castellanza between 2000 and 2022 and he is currently the scientific co-director of the advanced training course on the Protection, Transmission and Management of Family Estates jointly organized by Step Italy and the Università Cattolica del Sacro Cuore.

In 2015 and 2016 he has been member of the Committee of Experts on Tax and Economic Policy of the Presidency of the Italian Counsel of Ministries. Since 2018 he has been member of the board of the Italian branch of STEP (The Society of Trust and Estate Practitioners) and is its current Chairman since November 2020. Since 2022 he is Deputy Chair of STEP Europe Regional Committee. Since 2023 he is the coordinator of the Tax Litigation Commission at the Milan Bar and member of the Commission of Experts (tax litigation focus) of the Technical Committee established by the Ministry of Economy and Finance for the implementation of the Italian Tax Reform 2023.

Professional Memberships

Milan Bar (1995)

Italian Supreme Court (2008)

International Fiscal Association (IFA)

International Bar Association (IBA)

Investment Migration Council (IMC)

STEP (Chair of Step Italy)

STEP (Deputy Chair of Europe Regional Committee)

Publications

Marco is author of many publications on domestic and international tax law.