Marco Cerrato

Practice Areas

Marco Cerrato, partner of Maisto e Associati, assists corporates and individual clients on all matters related to domestic and international tax law with a focus on controversies related to tax residence of companies and individuals, permanent establishments, transfer pricing, tax avoidance, withholding taxes, tax treaty issues, business restructurings and alleged tax frauds.

He also works closely with banks, family offices, high net worth individuals and international families for generational/estate planning, lifetime asset transfers and ownership structures, taxation of trusts, transfers of tax residence to/from Italy and taxation/structuring of art collections and philanthropic activities.

Career

Marco joined Maisto e Associati in 1997 and became partner in 2003. He has been lecturer of Tax at the faculty of laws of the University LIUC of Castellanza between 2000 and 2022 and since 2021 he is the scientific co-director of the advanced training course on the Protection, Transmission and Management of Family Estates jointly organized by Step Italy and the Università Cattolica del Sacro Cuore. He is lecturer and coordinator of the advanced course in International Management of Family Wealth at the International University of Monaco from 2023.

In 2015 and 2016 he has been member of the Committee of Experts on Tax and Economic Policy of the Presidency of the Italian Counsel of Ministries. In 2023 he was appointed by the Ministry of Economy and Finance as member of the Technical Committee established for the implementation of the Italian Tax Reform.

Since 2018 he has been member of the board of the Italian branch of STEP (The Society of Trust and Estate Practitioners) and he has been its Chairman from 2020 to 2023. Since 2022 he is Deputy Chair of STEP Europe Regional Committee.

Since 2023 he is the coordinator of the Tax Litigation Commission at the Milan Bar.

Professional Memberships

Milan Bar (1995)

Italian Supreme Court (2008)

International Fiscal Association (IFA)

International Bar Association (IBA)

Investment Migration Council (IMC)

STEP (Chair of Step Italy from 2020 to 2023)

STEP (Deputy Chair of Europe Regional Committee)

Publications

Marco is author of many publications on domestic and international tax law.