Area di attività · I.
Strutturazione societaria internazionale.
Architetture holding, gruppi multilivello e veicoli cross-border valutati per assicurarne coerenza fiscale nelle giurisdizioni coinvolte.
L’attività
La struttura precede la strategia.
L’architettura societaria di un gruppo internazionale non è un dettaglio amministrativo. Determina il carico fiscale effettivo, la mobilità dei capitali, la tenuta rispetto ai cambiamenti normativi e il costo di una futura exit. Assistiamo imprenditori, family office e gruppi multinazionali nella costruzione di holding coerenti nel tempo e tra più ordinamenti, non nell’ottimizzazione di un singolo esercizio.
Sei aree coordinate
Un’attività costruita su sei discipline.
Ogni architettura societaria è esaminata attraverso sei discipline coordinate: holding lussemburghesi, PEX italiana, strutture USA, transfer pricing, regimi IP e Pillar Two.
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i.
Strutture holding in Lussemburgo
SOPARFI and selected investment vehicles for international groups, family offices and private equity, subject to participation-exemption, substance and beneficial-ownership requirements.
- SOPARFI incorporation across SA, Sàrl and S.C.A. forms
- EU Parent–Subsidiary Directive and Interest & Royalties Directive access
- Substance and economic nexus planning post-BEPS
- Treaty optimisation: Lussemburgo–Italia, Lussemburgo–US
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ii.
Italian Holding & Group Structures
Italian-headquartered groups, intra-group reorganisations and consolidation strategies — leveraging the PEX regime and consolidato fiscale for coherent group taxation.
- Pianificazione della PEX italiana sulle plusvalenze qualificate
- Consolidato fiscale nazionale and worldwide consolidation
- Norme CFC dell’art. 167 TUIR e finanziamenti infragruppo
- Fusioni, scissioni e conferimenti in neutralità fiscale
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iii.
US LLC, C-Corp & Delaware Structuring
US entity selection and formation for non-US founders and investors — Delaware, Wyoming and the federal tax consequences of each architecture for Italian shareholders.
- Delaware LLC and C-Corp for venture-backed structures
- Wyoming LLC for privacy and asset protection
- Check-the-box election (Form 8832) and treaty positioning
- GILTI and PFIC analysis for Italian shareholders
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iv.
Transfer Pricing & Intra-Group Transactions
Definizione delle policy, documentazione contemporanea e assistenza in verifica secondo le regole italiane, statunitensi e OCSE sul transfer pricing.
- CUP, TNMM, profit split and cost-plus method selection
- Italian Master File and Country File (penalty protection)
- US Section 482, Form 5471 and Form 5472 reporting
- Advance Pricing Agreements (APA) and OECD CbCR filings
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v.
IP Holding & Patent Box Regimes
Intellectual-property ownership, migration and qualifying incentive analysis, with attention to DEMPE functions, substance and nexus requirements.
- Italian Patent Box: qualifying R&D cost uplift under the current regime
- Lussemburgo IP regime eligibility and nexus analysis
- Paesi Bassi Innovation Box and UK Patent Box comparisons
- DEMPE functional analysis and OECD nexus compliance
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vi.
OECD Pillar Two & Global Minimum Tax
GloBE impact assessment for multinational groups potentially within the 15% global minimum-tax framework, including analysis of the €750M consolidated-revenue test across the relevant prior fiscal years.
- GloBE effective tax rate analysis by jurisdiction
- Italian QDMTT, IIR and UTPR applicability
- Transitional CbCR and substance-based safe harbours
- Restructuring to maintain >15% ETR in low-tax jurisdictions
Quadro delle giurisdizioni
Giurisdizioni holding, a colpo d’occhio.
Four core jurisdictions compared across corporate tax, participation exemption, dividend withholding and treaty access — the coordinates that define holding-company design.
Lussemburgo
Grand DuchyImposizione societaria
National and municipal layers apply
Esenzione sulle partecipazioni
Potential exemption subject to conditions
Accesso ai trattati
Subject to residence, substance and entitlement
Ritenuta sui dividendi
Domestic rate may be reduced where conditions are met
EU holdco · Private equity · Family office
Italia
Republic ofImposizione societaria
IRES e, ove applicabile, IRAP
Esenzione sulle partecipazioni
Esenzione del 95% sulle plusvalenze qualificate (PEX)
Dividend Exemption
Treatment depends on recipient and participation facts
Ritenuta sui dividendi
Domestic, EU or treaty treatment may apply
Italian operating groups · EU expansion
Stati Uniti
DelawareImposizione societaria
Federal tax plus potentially applicable state taxes
LLC Treatment
Classification depends on elections and ownership
Ritenuta sui dividendi
30% (treaty-reduced)
International Provisions
CFC, foreign-tax-credit and reporting analysis required
Venture capital · IP holding · US market entry
Paesi Bassi
Kingdom ofImposizione societaria
19% / 25.8%
Esenzione sulle partecipazioni
100% dividends & gains
Innovation Box
9% on R&D profits
Ritenuta sui dividendi
15% (0% intra-EU)
EU holdco · IP holding · Dutch STAK
Domande frequenti
Strutturazione societaria, senza scorciatoie.
Risposte essenziali su scelta dell’entità, sostanza economica, accesso ai trattati e adempimenti cross-border.
Cosa occorre verificare prima di scegliere un’entità?
La costituzione di una LLC statunitense ne determina automaticamente il trattamento fiscale?
Quando una holding può beneficiare di un trattato?
Come incidono CFC, Form 5471 e GILTI sulla struttura?
Is Lussemburgo or the Paesi Bassi automatically more efficient?
Cosa comprende la consulenza strategica?
Modalità di consulenza
Alcune strutture non possono essere progettate per corrispondenza.
Choose an introductory call to discuss fit and scope, or reserve a strategic consultation for preliminary review of your international corporate structure.
Initial Fit & Scope
Discovery call gratuita
An introductory conversation to understand your situation, determine whether the firm is the right fit and define the scope of a possible engagement. No technical tax, legal, investment or financial advice is provided during this call.
The pre-call questionnaire must be completed before the appointment is confirmed.
Strategic Preliminary Review
Consulenza strategica di strutturazione societaria
Includes preliminary review of submitted information, strategic discussion with Laura Giacomini, identification of key entity, residency, reporting and cross-border tax issues, and an initial action plan. The fee is credited toward future professional services if a formal engagement is established.
The pre-consultation questionnaire must be completed before confirmation.
Rescheduling requests require at least 24 hours’ notice. No-shows or late cancellations for paid consultations may not be refundable. Formal advice is provided only after a written engagement has been accepted and signed.