International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement


Key contacts
Managing Partner: Heinz Peter Hager
Head of Transfer Pricing & Tax Value Chain: Filippo Calatroni
Managing Partner: Dietmar Huber
Managing Partner: Günther Schacher
Quick facts
Number of Tax advisers

70

Number of TP advisers

5

Network memberships

Nexia International

Languages

Italian, English, German, French

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

Hager&Partners was founded in 1995 and today has offices in Bolzano, Milan and Rome. The Firm is composed of approximately 110 staff members, of which 70 professionals and is member of NEXIA International network.

The Firm offers consultancy in national and international tax and company law, corporate finance, M&A, accounting and auditing, and is particularly oriented towards large multinational groups, midcap companies and high net worth individuals. The Firm has a remarkable international attitude: half of the clients are Italian branches of foreign-based companies (also listed in the stock exchange), and many of them are from Germany, Austria, Switzerland and Continental Europe, as well as from UK, USA, China, Turkey, Caucasian Region.

Hager&Partners counts on a fully-dedicated transfer pricing & tax value chain department: team members positively couple strong knowledge and widespread experience on transfer pricing, business economics, international taxation, internationalization of enterprises, business organization.

The department advises on:

  • design of TP policies
  • preparation of TP documentation
  • benchmarking analyses (including any type of financial transactions)
  • business (re)structuring
  • IP box regimes and intangible assets optimization; global expansion services
  • tax controversy
  • bilateral and multilateral APA
  • MAP
Sector expertise
  • Agriculture
  • Automotive
  • Banking
  • Construction and materials
  • Consumer goods and services
  • Energy
  • Financial services
  • Food and beverage
  • Healthcare
  • Industrials
  • Investment management
  • Oil and gas
  • Pharma and life sciences
  • Real estate
  • Tech and telecoms
  • Transportation
Key practice areas

Corporate Tax Matters:

  • Cross-border project management
  • Restructuring
  • Cost-sharing arrangements
  • APAs
  • Transactions
  • M&A
  • Financial services
  • Corporate taxes
  • Technology

Dispute Resolution:

  • Audit defence
  • Audit support
  • Dispute resolution
  • Pre-litigation
  • MAPs/ADRs
  • Litigation
  • Controversy management

Tax Advisory:

  • Tax consulting
  • International tax advisory

Indirect Tax:

  • VAT
  • Customs

Other:

  • Corporate & commercial law, expatriates/global mobility
  • Transfer Pricing & tax value chain
  • Corporate finance
Other offices

Piazza della Mostra 2, Bolzano, 39100, Italy
T: +39 0471 971197
E: info@hager-partners.it

Piazza della Rotonda 2, Rome, 00186, Italy
T: +39 06 68805843
E: info.rm@hager-partners.it

ITR Italian Correspondent
Address:
Piazza della Rotonda 2
00186 Rome
Tel:+39 027780711 Email:Contact Us Web Address:http://www.hager-partners.it
2026 Edition
General corporate tax
Tier 3
56 firms ranked
View full list

Tier 1

Baker McKenzie
7 practice areas
View profile
Bonelli Erede Pappalardo Studio Legale
7 practice areas
View profile
Chiomenti
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
Tremonti Partners
7 practice areas
View full profile

Tier 2

A&O Shearman
7 practice areas
View profile
Andersen
7 practice areas
View profile
Ashurst Perkins Coie
4 practice areas
View profile
Bird & Bird
5 practice areas
View 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
EY
7 practice areas
View profile
Freshfields
5 practice areas
View profile
Gatti Pavesi Bianchi Ludovici
7 practice areas
View profile
Pirola Pennuto Zei & Associati
7 practice areas
View full profile
PwC TLS Avvocati & Commercialisti
7 practice areas
View profile
Tax Bridge STP
4 practice areas
View full profile
Valente Associati GEB Partners / Crowe Valente
7 practice areas
View full profile

Tier 3

Belluzzo International Partners
7 practice areas
View full profile
CMS Adonnino Ascoli & Cavasola Scamoni
3 practice areas
View profile
De Berti Jacchia Franchini Forlani
7 practice areas
View profile
Eptalex Garzia Gasperi & Partners
6 practice areas
View profile
Escalar & Associati
6 practice areas
View profile
Fantozzi & Associati Studio Legale Tributario
3 practice areas
View profile
Hager & Partners
7 practice areas
View full profile
LED Taxand
7 practice areas
View full 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
Pavia e Ansaldo
3 practice areas
View profile
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

Tier 4

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

Tier 5

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

Other notable

Bureau Plattner
3 practice areas
View profile
Fava & Partners
3 practice areas
View profile
Masotti Cassella
3 practice areas
View profile
Private client
Tier 2
18 firms ranked
View full list

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
View profile
Hager & Partners
7 practice areas
View full profile
Loconte & Partners
6 practice areas
View profile
PwC TLS Avvocati & Commercialisti
7 practice areas
View profile
Studio Legale e Tributario Biscozzi Nobili & Partners
7 practice areas
View full profile
Studio Tributario e Societario Deloitte | STS Deloitte
7 practice areas
View full profile

Tier 3

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

Other notable

Masotti Cassella
3 practice areas
View 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 2
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

Hager & Partners, with 110 professionals mainly in Bolzano and Milan, offers multidisciplinary advisory services across legal, tax, and strategic consulting. The firm supports clients in M&A, due diligence, real estate, tax controversy, and public fundraising, leveraging EU and national initiatives. Its legal department in Bolzano has over 10 experts. Through TP Advisory and TP & Funding Advisory, it specializes in transfer pricing, IP box regimes, and global expansion. Serving diverse industries, over half its clients are Italian entities of foreign-based groups, especially from Europe, the US, UK, and China, including listed companies and high net worth individuals. 

During the research period, the firm assisted a German client during the tax audit and the pre-litigation phase. In addition, the team assisted the client in all the tax aspects related to the change of tax residence, based on the article 24-bis of the Italian Tax Code (recently changed), which encourages individuals (in this case individuals who have lived abroad for at least 9 out of the last 10 years before moving to Italy) to move to Italy and become resident here to obtain tax benefits. 

Client Feedback 

“Competence Fast. Specific. Tailored” 

Linked Reviews
Tax

Through the legal department in Bolzano, which consists of 8-10 people, Hager & Partners continues to assist its clients in many M&A deals and due diligence activities, real estate investments, evaluations for corporate/tax purposes, tax controversy, permanent establishment issues, R&D tax credits and tenders for public fundraising. TP Advisory was established in March 2017 by Hager&Partners and is specifically dedicated to transfer pricing, tax value chain projects, IP box regimes, and other incentives relating to intangible properties, global expansion services and instruments for the dimensional growth of companies.

During the study period, the firm assisted Deichmann Calzature in a tax dispute involving a transfer pricing issue. The team also advised GKN Sinter Metals with a valuation and the accompanying business transfer (hydrogen) to a newco for later share sales to another division of the group's existing holding.

KPMG and BDO TP seniors Katia Scordia and Rosanna Fusca joined the firm during the research period, while TP seniors Fiorella Franco and Gianfranco Dolci left.

Sponsored

Sponsored

ITR Sponsored

should have bg #f6f8fb but is leaving an artifact

World Tax Sponsored