Passion, Professionalism, Perspective and Sharing are the 4 cardinal points of AP4LEGAL’s compass, essential to provide an effective and efficient service able to meet the expectations of those customers who need to find their way in the international economic and regulatory systems, which are becoming more and more complicated.
Taxation of natural person
AP4LEGAL has an established experience in the fields of natural persons, ownership and transfer of assets, as well as in mediating between the short-term needs of the customers, who are interested in the intergenerational transfer, and the long-term assessments leading to possible national and international tax and regulatory developments.
It aims at becoming the preferred partner for customers, banks and private banking institutions.
Moreover, AP4LEGAL is highly specialised in civil law and tax matters in the field of gift and inheritance at a national and transnational level.
Extraordinary transactions and group taxation
AP4LEGAL’s founders took part in many transactions concerning shareholdings purchase and extraordinary finance, dealing with tax matters and purchase structures, from the “purchaser side” (venture capital and private equity) and the “seller side”.
Their aim is supporting their customers in transactions concerning purchases and business reorganisations, in particular those involving transnational matters, specifically at an Italian-Swiss level.
AP4LEGAL supports its Italian, Swiss and foreign customers and helps them solve all the typical tax issues of multinational corporate groups, in relation to direct and indirect taxes.
In particular, its support focuses on the regimes that can be applied to permanent establishments and to the payment of dividends, interests and royalties, in both fields of conventions against double taxation and EU Directives.
Localisation of companies in Switzerland is becoming increasingly common for multinational groups, entirely supported by the firm in this task.
Financial taxation
AP4LEGAL deals with the analysis of Italian and international tax law issues for financing operations, using financial tools as well as Italian and foreign collective investment undertakings, in the fields of M&A transactions, business reorganisations and private banking activities. The firm addresses security issuers, but also investors and financial and bank brokers.
The activity of the firm focuses on the analysis of the tax treatment that can be applied to shares, bonds, units of investment funds, international financial tools, including life insurance policies and incentive plans for employees.
The aim of AP4LEGAL’s consulting activity is supporting daily the financial and bank brokers working in the field of private banking and creating dedicated training programmes.
Thus, the firm wishes to become a partner for the brokers in their relations with the customers as regards all legal and tax issues involving regulatory matters (e.g. fiscal and reporting monitoring) and tax optimization in the field of asset financial management.
Tax litigation
Through its experience and professionalism, AP4LEGAL regularly supports its customers (companies and natural persons) in all legal proceedings before Italian tax courts, as well as in prelitigation phases before Italian tax authorities, including voluntary disclosure proceedings.
Moreover, the firm supports its customers also as far as Swiss criminal and tax matters are concerned, by collaborating closely with the best law firms in Ticino.
Incentive and remuneration plans cross-border workers
AP4LEGAL provides support for employers and employees (expatriates) in preparing incentive and remuneration plans in Italy and abroad.
Moreover, the firm has developed specific know-how, as well as concrete and substantial experience in the field of cross-border relations between Italy and Switzerland.
Corporate law and commercial contract management
AP4LEGAL provides consulting services in relation to ordinary and extraordinary Italian commercial and corporate law. In this field, the firm takes advantage of the specific expertise of some of its members in extraordinary corporate actions, such as mergers and acquisitions (transfer of share and shareholdings, as well as companies or company branches), joint ventures and investment agreements.
The firm constantly supports its customers in civil and commercial law matters, including the creation of new corporate and commercial partnerships, and helps them drafting shareholders and trade agreements.
Corporate governance and compliance
AP4LEGAL provides assistance for different issues relating to corporate governance of Italian companies and helps assess and define optimal and functional governance structures, in particular when it is necessary to prevent risks linked to corporate management or to favour the development of “good corporate governance”.
The firm’s professionals ensure a complete and personalised support to their customers in creating organisation, management and control models in relation to the administrative liability of legal persons (pursuant to Leg. Decree 231/2001), by helping the management during the different project phases, from the mapping of risk areas to the final check and implementation of these models.