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Belluzzo International Partners

Italy

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Key contacts
Founding Partner: Luigi Belluzzo
Partner, Corporate Tax: Alessandro Saini
Partner, Corporate Tax: Enrico Rimini
Quick facts
Number of partners

22

Number of advisors

27

Languages

Italian, English, French, German

Key practice areas
General corporate tax
Indirect tax
Private client
Tax
Tax controversy
Transactional tax
Transfer pricing
Firm overview

Belluzzo International Partners is an international, independent, and multidisciplinary professional boutique firm offering expert advice and assistance on all aspect of tax, legal, estate and succession planning. 
 
Comprising 22 Partners and a team of more than 100 professionals, the firm operates across seven offices: Milan, Verona, and Rome (Italy); London (UK); Singapore; Lugano (Switzerland); and Abu Dhabi (UAE), supported by a strong network of international correspondents across all continents.    
 
In July, it strengthened its UK legal presence with the launch of Belluzzo Lewis Smith, born from its evolving partnership with Phillips Lewis Smith. This rebranding marks a key step in the Group’s legal growth strategy, combining Belluzzo’s multidisciplinary expertise in Wealth, Law, Tax and Finance with Phillips Lewis Smith’s strengths in Litigation, Corporate and Commercial Law, Real Estate, Immigration, Employment and Family Law. 
       
Committed to delivering tailored solutions, the firm leverages an innovative service model, effective strategies, and a deep understanding of clients’ needs. Its organizational structure prioritizes strong relationships between Clients and Partners. Professionals are highly skilled in their fields, and many are qualified to practise in multiple jurisdictions.    
    
Staying at the forefront of global tax and legal policy developments, the firm actively engages in research and contributes regularly to national and international publications. Many Partners also serve as professors and lecturers in leading universities, helping shape thinking across the industry. 
    
Guided by its core values of merit and foresight, Belluzzo International Partners is recognized for its high level of expertise and know-how in international wealth and tax advisory. Its services span domestic and cross-border matters, direct and indirect taxation, with a particular focus on Trust & Estate planning, M&A transactions, Tax & International compliance, tax litigation, and VAT. Clients include private individuals, family businesses, corporations, investment firms, banks and financial institutions, trusts, and both foreign and local investors.   

Connect with us
Client feedback

Support and consultancy provided on fiscal matters are consistent and effective and ensure that our company is in compliant with any local obligation.

Key practice areas

Corporate Tax Matters

  • M&A
  • Cross-border project management
  • Restructuring
  • Financial services

Transfer Pricing

  • International tax planning

Tax Advisory

  • Tax consulting
  • Domestic and international taxation
  • Trusts and estate planning

Extraordinary Transactions

  • Business, corporate, and M&A

Legal and Litigation

  • Tax litigation
  • Immigration & relocation
  • Legal advice & litigation

Compliance and Regulatory

  • Compliance & regulatory
  • Administrative assistance and outsourcing
  • Financial reporting and tax compliance
  • VAT and international compliance

Consultancy and Business Services

  • Consultancy and business plans
  • Valuations and appraisals
  • Audit & assurance

Trust and Wealth Solutions

  • Trust services
  • Wealth solutions
  • Family office solutions
  • Fiduciary services
  • Company services

Real Estate and Assets

  • Real estate
  • Trophy assets, art, and collectibles

Specialized Areas

  • ESG
  • Investor desk
Key Practice Contacts and Recent Case Highlights
  • Luigi Belluzzo: International Tax, Private Clients, Trusts, Corporate reorganizations
  • Daniele Carlo Trivi: Corporate Tax, Banking & Finance
  • Paola Bergamin: Tax, Private Clients
  • Lorena Pellissier: Corporate Tax
  • Alessandro Saini: Corporate Tax
  • Enrico Rimini: Corporate Tax
  • Valerio Vallefuoco: International legal compliance
Other Offices

Verona
Vicolo Pietrone, 1/B
37123 Verona
Italy
+39 045 8005353
studio@belluzzo.net
www.belluzzo.net

London
38, Craven Street
WC2N 5NG London
UK
+44 (0) 20 7004 2660
london@belluzzo.net
www.belluzzo.net

Singapore
101 Cecil Street #14-12
069533 Singapore
Singapore
(+65) 6980 8356
singapore@belluzzo.net
www.belluzzo.net

Lugano
Via Nassa 60
6900 Lugano
Switzerland
+41 (0) 91 2520780
lugano@belluzzo.ch
www.belluzzo.net

Roma
Viale Regina Margherita, 294
00198 Roma
Italy
+39 06 442 515 09
studio@belluzzo.net
www.belluzzo.net

Abu Dhabi
Floor 37, Sky Tower, Shams Abu Dhabi, AI Reem Island
+971 58 556 7828, 
uae@belluzzo.net
www.belluzzo.net

Address:
Via Andegari 4
Milan 20121
Tel:+390236569657 Email:Contact Us Web Address:https://belluzzo.net/home/italia
2026 Edition
General corporate tax
Tier 3
56 firms ranked
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Tier 1

Baker McKenzie
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Bonelli Erede Pappalardo Studio Legale
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Chiomenti
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Maisto e Associati
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Studio Tributario e Societario Deloitte | STS Deloitte
7 practice areas
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Tremonti Partners
7 practice areas
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Tier 2

A&O Shearman
7 practice areas
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Andersen
7 practice areas
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Ashurst Perkins Coie
4 practice areas
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Bird & Bird
5 practice areas
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Clifford Chance
7 practice areas
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DLA Piper
7 practice areas
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Dentons
6 practice areas
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Di Tanno Associati
7 practice areas
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EY
7 practice areas
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Freshfields
5 practice areas
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Gatti Pavesi Bianchi Ludovici
7 practice areas
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Pirola Pennuto Zei & Associati
7 practice areas
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PwC TLS Avvocati & Commercialisti
7 practice areas
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Tax Bridge STP
4 practice areas
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Valente Associati GEB Partners / Crowe Valente
7 practice areas
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Tier 3

Belluzzo International Partners
7 practice areas
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CMS Adonnino Ascoli & Cavasola Scamoni
3 practice areas
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De Berti Jacchia Franchini Forlani
7 practice areas
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Eptalex Garzia Gasperi & Partners
6 practice areas
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Escalar & Associati
6 practice areas
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Fantozzi & Associati Studio Legale Tributario
3 practice areas
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Hager & Partners
7 practice areas
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LED Taxand
7 practice areas
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Legance – Avvocati Associati
3 practice areas
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Lipani Legal & Tax
3 practice areas
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McDermott Will & Schulte
7 practice areas
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Nctm Studio Legale
3 practice areas
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Pavia e Ansaldo
3 practice areas
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Studio Legale e Tributario Biscozzi Nobili & Partners
7 practice areas
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Studio Tributario Tognolo
4 practice areas
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WTS R&A Studio Tributario
7 practice areas
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Tier 4

Bernoni Grant Thornton
3 practice areas
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Cleary Gottlieb Steen & Hamilton
2 practice areas
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FIVERS Studio Legale e Tributario
3 practice areas
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Gianni Origoni Grippo Cappelli & Partners
3 practice areas
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Hogan Lovells Cadwalader
5 practice areas
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LifeCapital
3 practice areas
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Loconte & Partners
6 practice areas
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Tier 5

CBA Studio Legale & Tributario
2 practice areas
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Caravati Pagani
7 practice areas
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Giovannelli & Associati
2 practice areas
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Gitti and Partners - Studio Legale Associato
2 practice areas
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Jones Day
2 practice areas
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Paul Hastings
2 practice areas
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Other notable

Bureau Plattner
3 practice areas
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Fava & Partners
3 practice areas
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Masotti Cassella
3 practice areas
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Private client
Tier 1
18 firms ranked
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Tier 1

Belluzzo International Partners
7 practice areas
View full profile
Chiomenti
7 practice areas
View profile
Gatti Pavesi Bianchi Ludovici
7 practice areas
View profile
Maisto e Associati
7 practice areas
View full profile

Tier 2

DLA Piper
7 practice areas
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Hager & Partners
7 practice areas
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Loconte & Partners
6 practice areas
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PwC TLS Avvocati & Commercialisti
7 practice areas
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Studio Legale e Tributario Biscozzi Nobili & Partners
7 practice areas
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Studio Tributario e Societario Deloitte | STS Deloitte
7 practice areas
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Tier 3

Dentons
6 practice areas
View profile
Eptalex Garzia Gasperi & Partners
6 practice areas
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LED Taxand
7 practice areas
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Pavia e Ansaldo
3 practice areas
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Valente Associati GEB Partners / Crowe Valente
7 practice areas
View full profile

Other notable

Masotti Cassella
3 practice areas
View profile
Tax controversy
Tier 3
30 firms ranked
View full list

Tier 1

Bonelli Erede Pappalardo Studio Legale
7 practice areas
View profile
Maisto e Associati
7 practice areas
View full profile
PwC TLS Avvocati & Commercialisti
7 practice areas
View profile
Tremonti Partners
7 practice areas
View full profile

Tier 2

A&O Shearman
7 practice areas
View profile
Ashurst Perkins Coie
4 practice areas
View profile
Baker McKenzie
7 practice areas
View profile
Bird & Bird
5 practice areas
View profile
Chiomenti
7 practice areas
View profile
Clifford Chance
7 practice areas
View profile
DLA Piper
7 practice areas
View profile
De Berti Jacchia Franchini Forlani
7 practice areas
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Dentons
6 practice areas
View profile
Di Tanno Associati
7 practice areas
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Freshfields
5 practice areas
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Gatti Pavesi Bianchi Ludovici
7 practice areas
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Studio Tributario e Societario Deloitte | STS Deloitte
7 practice areas
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Tax Bridge STP
4 practice areas
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Valente Associati GEB Partners / Crowe Valente
7 practice areas
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Tier 3

Belluzzo International Partners
7 practice areas
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Gianni Origoni Grippo Cappelli & Partners
3 practice areas
View profile
LED Taxand
7 practice areas
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McDermott Will & Schulte
7 practice areas
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Pirola Pennuto Zei & Associati
7 practice areas
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Studio Legale e Tributario Biscozzi Nobili & Partners
7 practice areas
View full profile
Studio Tributario Tognolo
4 practice areas
View profile
WTS R&A Studio Tributario
7 practice areas
View full profile
Transactional tax
Tier 2
28 firms ranked
View full list

Tier 1

A&O Shearman
7 practice areas
View profile
Bonelli Erede Pappalardo Studio Legale
7 practice areas
View profile
Chiomenti
7 practice areas
View profile
EY
7 practice areas
View profile
Maisto e Associati
7 practice areas
View full profile
Studio Tributario e Societario Deloitte | STS Deloitte
7 practice areas
View full profile

Tier 2

Andersen
7 practice areas
View profile
Ashurst Perkins Coie
4 practice areas
View profile
Baker McKenzie
7 practice areas
View profile
Belluzzo International Partners
7 practice areas
View full profile
Bird & Bird
5 practice areas
View profile
Caravati Pagani
7 practice areas
View full profile
Clifford Chance
7 practice areas
View profile
DLA Piper
7 practice areas
View profile
Dentons
6 practice areas
View profile
Di Tanno Associati
7 practice areas
View profile
Freshfields
5 practice areas
View profile
Gatti Pavesi Bianchi Ludovici
7 practice areas
View profile
Hager & Partners
7 practice areas
View full profile
LED Taxand
7 practice areas
View full profile
McDermott Will & Schulte
7 practice areas
View profile
Pirola Pennuto Zei & Associati
7 practice areas
View full profile
PwC TLS Avvocati & Commercialisti
7 practice areas
View profile
Valente Associati GEB Partners / Crowe Valente
7 practice areas
View full profile

Tier 3

Eptalex Garzia Gasperi & Partners
6 practice areas
View profile
Studio Legale e Tributario Biscozzi Nobili & Partners
7 practice areas
View full profile

Tier 4

FIVERS Studio Legale e Tributario
3 practice areas
View profile
Transfer pricing
Tier 3
40 firms ranked
View full list

Tier 1

Bonelli Erede Pappalardo Studio Legale
7 practice areas
View profile
EY
7 practice areas
View profile
Maisto e Associati
7 practice areas
View full profile
PwC TLS Avvocati & Commercialisti
7 practice areas
View profile
Studio Tributario e Societario Deloitte | STS Deloitte
7 practice areas
View full profile
Valente Associati GEB Partners / Crowe Valente
7 practice areas
View full profile

Tier 2

A&O Shearman
7 practice areas
View profile
Andersen
7 practice areas
View profile
Baker McKenzie
7 practice areas
View profile
Bernoni Grant Thornton
3 practice areas
View profile
Bird & Bird
5 practice areas
View profile
DLA Piper
7 practice areas
View profile
De Berti Jacchia Franchini Forlani
7 practice areas
View profile
Fantozzi & Associati Studio Legale Tributario
3 practice areas
View profile
Freshfields
5 practice areas
View profile
Gatti Pavesi Bianchi Ludovici
7 practice areas
View profile
Hager & Partners
7 practice areas
View full profile
LED Taxand
7 practice areas
View full profile
Tax Bridge STP
4 practice areas
View full profile

Tier 3

Belluzzo International Partners
7 practice areas
View full profile
Chiomenti
7 practice areas
View profile
Di Tanno Associati
7 practice areas
View profile
Legance – Avvocati Associati
3 practice areas
View profile
Lipani Legal & Tax
3 practice areas
View full profile
McDermott Will & Schulte
7 practice areas
View profile
Nctm Studio Legale
3 practice areas
View profile
Pirola Pennuto Zei & Associati
7 practice areas
View full profile
Studio Legale e Tributario Biscozzi Nobili & Partners
7 practice areas
View full profile
Studio Musselli
3 practice areas
View profile
Studio Tributario Tognolo
4 practice areas
View profile
Tremonti Partners
7 practice areas
View full profile
WTS R&A Studio Tributario
7 practice areas
View full profile

Tier 4

CMS Adonnino Ascoli & Cavasola Scamoni
3 practice areas
View profile
LifeCapital
3 practice areas
View profile
StudioTributarioTognolo
3 practice areas
View profile
TPGS Transfer Pricing Global Solutions
3 practice areas
View profile
Valdani Vicari & Associati
3 practice areas
View profile

Other notable

Fava & Partners
3 practice areas
View profile
Overview

Belluzzo International Partners, with over 100 professionals in Italy, UK, Singapore, Switzerland, and United Arab Emirates. The Italian market is serviced by offices in Milan, Verona, and Rome. The firm was founded by Luigi Belluzzo who leads the Italian desk in London and chairs the Boards of the Swiss and Italian offices. The firm has strong leadership in Daniele Carlo Trivi, an equity partner with over 30 years’ experience and Alessandro Saini, an equity partner with over 20 years’ experience. Partners Lorena Pellissier and Paola Bergamin play key roles in leading the Italian team’s work. In 2024 the firm joined Boks International, a global alliance of expert firms with over 100 members spanning 70 jurisdictions worldwide. 

During the research period the firm provided an assessment and tax opinion for IREN on a series of planned investments with cross-border concerns. The firm also provided complex tax advice to Europea Servizi Terminialistici on their acquisition by ISLA. 

Client feedback 

“Excellence knowledge and skills” 

This firm stands out for its exceptional expertise in wealth advisory, offering tailored strategies that consistently meet the sophisticated needs of private clients. 

Consultancy provided, whenever necessary, is always at a high level. The assistance and support received in analysing any tax related question or matter is valid and aimed to finding the best solution/application for our needs. The business relationship with the current firm is ongoing since many years and we have not had the need to find others, since the service received so far has always met our expectations.

Linked Reviews
Tax

The worldwide advisory firm Belluzzo International Partners created Belluzzo Mercanti at the start of 2021 by combining its Italian practice with Mercanti e Associati. It is a top-tier law and accounting business that serves private wealth customers and handles cross-border corporate restructuring and transactions while supporting its clients in many jurisdictions. A group of partners, including equity partners and influential figure Luigi Belluzzo, are in leadership. The firm has 21 partners and more than 100 different professionals spread throughout six locations in Singapore, London, Milan, Verona, Rome, Singapore and Lugano, Switzerland.

Case studies show that the firm recently served as the tax advisor in the deal between Gamma Capital Markets and the Frascino Group. The team also provided financial and tax advice to Pasasport in connection with the transfer of the majority stake to Cytech, a business that is majority controlled by the private equity firm PM & Partners SGR.

Francesco Migliarese and Emanuele De Florio, senior consultants from CTES, were two of the numerous professionals hired by the company during the research period.

Client feedback

“Support and consultancy provided on fiscal matters are consistent and effective and ensure that our company is in compliant with any local obligation.”

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