Alberto Brazzalotto

Partner

contatti

Alberto Brazzalotto, partner at Maisto e Associati, heads the London office since January 2023.

His main area of expertise is Italian tax law, with a focus on private client matters, including taxation of trusts, estate planning, cross-border successions, restructuring of family business and relocation of high-net-worth individuals to and from Italy. Alberto regularly assists private equity partners with international links and carried interest structures. He has an extensive experience also in international tax law, taxation of IPs, taxation in the sport, entertainment and art sector. He also assists clients (both domestic and international) in potential tax controversies and tax dispute resolutions through settlements.

He is a TEP member of the Italian branch of STEP (The Society of Trust and Estate Practitioners) and a member of PAIAM (Professional Advisors to the International Art Market).

PUBLICATIONS

  • Italy changes the game. When the taxation of image rights turns the footballer into an influencer. The Cristiano Ronaldo case, A. Brazzalotto, F. Cagnola, in Sports Law & Taxation, 2023, 48-52
  • Non-fungible tokens in sport. Part 5: Italy country report and tax analysis, A. Brazzalotto, B. Izzo, in Sports Law & Taxation, 2023, 35-39
  • Italy: Current issues related to sportspersons under the “impatriate” and “lump sum” tax regimes – Part two, A. Brazzalotto, A. Leardini, in Sports Law & Taxation, 04/07/2022
  • Italian tax implications of loan of football players, A. Brazzalotto, G. Maisto, in Sports Law & Taxation, 2022
  • Italy: Current issues related to sportspersons under the “impatriate” and “lump sum” tax regimes – Part one, A. Brazzalotto, A. Leardini, in Sports Law & Taxation, 2022
  • Trust trasparenti paradisiaci tassati per cassa, A. Brazzalotto, B. Izzo, in Eutekne.Info, 18/11/2020
  • Dividendi delle società semplici, fisco pesante, A. Brazzalotto, in Italia Oggi, 14/09/2018
  • Patent Boxes and Related R&D Benefits or Issues -Italy, A. Brazzalotto, M. Valdonio, A. Massimiano, in Bloomberg Tax Transfer Pricing Forum, 2018, 45-49
  • Chapter 13 : Italy, A. Brazzalotto, in Taxation of intellectual property under domestic law, EU law and tax treaties, G. Maisto (edited by), Amsterdam, 2018, 469-534
  • Dividendi 'black', forzatura sull'esimente, A. Brazzalotto, F. Maisto, in Il Sole 24 Ore, 11/01/2016
  • Determinazione del reddito imponibile nel caso di sopravvenienze attive da ristrutturazione del debito, A. Brazzalotto, R. Michelutti, in Corriere Tributario, 2013, 1562-1568