Maisto e Associati

Maisto e Associati is an independent Italian law firm specialised in tax law. Established in 1991 by lawyers with many years of experience in the field, Maisto e Associati has grown consistently in size and reputation and now has more than 60 members (partners, of counsels and associates). With a proven track record in tackling even the most complex cases, clients receive the benefit of years of experience combined with customized care and advice to the highest standard.

The Firm as a whole and several partners individually have been consistently ranked for several years by independent researchers – including Chambers & Partners, The Legal 500, International Tax Review World Tax and World Transfer Pricing - as tier 1 in the Italian tax scene.

Maisto e Associati has a dedicated team for the Sports and Entertainment tax practice with an in-depth knowledge and expertise on all relevant tax matters. The team also advises clubs, athletes and agents on contractual and commercial related issues.

Members of the team customarily publish in top-ranking Italian and foreign tax journals. Our publications include the book “Taxation of Entertainers and Sportspersons Performing Abroad” published by the IBFD (2016) and edited by our Senior Partner Guglielmo Maisto.

AREA OF SPECIALISM

Our tax expertise include:

• Relocation of the tax residence of sportspersons
• Application of special tax regimes to sportspersons moving to Italy
• Tax assistance concerning negotiation and drafting of sport contracts
• Streamlining income from image rights and sponsoring
• Tax assistance relating to eSports and gaming
• Litigations and settlements re fringe benefits taxation
• VAT setup of sponsorship and image rights licensing
• Tax regularization procedures for artists and sportspersons