FIVERS Studio Legale e Tributario

Firm overview:  Our story began in 2014 with a precise goal: to integrate different skills and experiences and focus them on specific areas of legal and financial activity. This multidisciplinary approach and the quality of our work have brought us to the top among legal and tax firms in Italy in a short time.

We are Fivers, the professionals who started the Firm, nurture it and enliven it. We are the sum and integration of our skills, the passion we put into everything we do, and the values with which we identify ourselves.

Our governance, inspired by the best standards, is designed to foster long-term growth objectives, to protect all the people who work with us, and to enhance their professional assets.

Legal and tax services: the Fivers approach.

We are Fivers, we provide legal and tax advice to major corporate entities, both Italian and international.

We have become a landmark in assisting clients in the financial and real estate sector, listed issuers, in corporate M&A, and in the management of litigation - difficult and complex - in the corporate and financial field. We work alongside Italian and foreign companies on cross-border projects, thanks also to our network of established international relationships with leading foreign firms. We offer assistance to private clients in all phases related to the management of personal and corporate wealth and in generational transitions.

Main practice areas
Corporate services

• Business and corporate
• Mergers and acquisitions
• Corporate finance
• Private equity and financing
• Debt restructuring and insolvency proceedings
• Corporate liability issues

Dispute resolution and arbitration

• Bankrupt and insolvency litigation
• Banking litigation and financial litigation
• Company and civil litigation
• Contract litigation
• Real estate litigation
• Arbitration

Banking, finance and insurance

• Investment and banking services
• Financial and banking products
• Funds and private banking
• Insurance companies and products
• Regulation of listed issuers
• Market abuse
• Anti-money-laundering

Tax practices

• M&A, private equity and business reorganisations
• Corporate and group taxation
• Real estate taxation
• Taxation of financial transactions and financial instruments
• Taxation of private clients
• Transfer pricing
• Tax litigation
• VAT
• Corporate controls

Corporate services: Advisory on corporate reorganisations and M&A, private equity and venture capital transactions, ‘tailoring’ and implementation of equity transaction, business reorganisations and incentive plans for directors and managers, business arrangements and other contracts, corporate financing, syndicated loans, real estate loans, distressed debt restructuring and renegotiation, listing process and IPOs, organisational and management models and procedures in accordance to legislative decree 231/2001 and related matters, corporate governance and issues related to rules for listed companies.

Dispute resolution and arbitration activities: Assistance before any court or any jurisdiction authority, including the Italian Supreme Court (Corte di Cassazione), on company and business law matters related to the liability of members of corporate bodies, the sale of corporate interests and the performance of shareholder’s agreements, litigation concerning corporate and business agreements, insolvency litigation, penalty proceedings initiated by Regulatory Authorities either in the administrative of judicial stage, real estate litigation in relation to the purchase and finance of real estate, lease/sale of business divisions or in contract litigation, listed companies corporate governance issues and damages claims.

Banking, financial and insurance advisory services: Advisory on set up and authorisation of supervised entities, M&A and reorganisation of supervised entities both on domestic and cross border basis, funds set up, authorisations, mergers, reorganisations and offering, provision of banking, investment, insurance and other supervised services, cross border provision of services and offering of financial products, issues related to the supervisory activity carried out by Regulatory Authorities, including assistance in relation to contestations and fines imposed by such Authorities, private banking and wealth management issues, financing and market abuse issues, including buy-back and price-stabilisation transactions and other issues related to listed companies rules.

Private clients: Advisory to high net worth individuals on matters such as asset protection, business succession plans and reorganisations, asset governance and other tailor-made services.

Insolvency and restructuring; Advisory in all matters relating to restructuring, bankruptcy law and insolvency more generally, with regard to: debt restructuring agreements,  certified turnaround plans pursuant to Art. 67 d) of the Bankruptcy Law, compositions with creditors, in liquidation and on a going concern basis;  distressed M&A transactions (demergers, contributions, acquisitions and disposals of equity interests, companies, business units and other assets), transfer of individual or portfolios of non-performing loans.

Tax practices
M&A and private equity: Tax advice on M&A, on both a domestic and cross-border basis, to groups, institutional investors and private equity funds.

Corporate and group taxation: Advisory in all recurring and non-recurring corporate tax matters to groups, national and multinational, with respect to domestic, international and EU tax law, inclusive of assistance in all rulings to the tax Authorities.

Real estate taxation: Specialised tax advice on real estate taxation to institutional investors, including Italian and pan-European investment funds, as well as to corporate and individual investors.

Taxation of financial transactions and financial instruments: Advisory on tax aspects of capital markets transactions on equity and debt instruments, financing, securitisations and structured finance transactions.

Taxation of private clients: Advisory to private clients on tax implications relating to the management, protection and transfer of estates.

Transfer pricing: Advisory on transfer pricing, including methodology, benchmarking, TP files and dealing with the tax Authorities.

Tax litigation: Assistance to clients in dealing with the tax Authorities for tax audits, pre-litigation procedures and before tax courts.

VAT: Advisory on VAT issues relating to domestic and cross-border transactions, supply chain, M&A, financial and real estate.

Corporate controls: Assistance on corporate controls, including those by non-executive or independent directors, statutory auditors and supervisory bodies according to legislative decree 231/2001.