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Stella Elisa Serpico

Chartered Accountant in Milan and Statutory Auditor.

After working with several professional firms since 2007, gaining experience in tax and corporate consulting, since 2016 she is Equity Partner and Founding Partner of Legnazzi & Partners Stprl – Tax & Business Consulting.

Since 2017 she is Tax Partner and Tax Advisor Specialist at Kreston Global, an international network operating in the field of accounting and tax consulting. She mainly assists multinational companies and has gained specific experience in Tax Litigation, M&A and Business Valuation.

Since 2014, she has been a member of the “Corporate Control Commission” and the “International Taxation Commission” of the Milan Chartered Accountants Association for many years.

She holds the position of member of the Board of Statutory Auditors in Italian companies belonging to international groups.

Since 2021 she is a Lecturer in “Financial Statements and Accounting Principles” at the University of Milan – Bicocca and since 2022 she is an Adjunct Professor at the San Raffaele University in Rome.

Since 2022 she is a Commercial Civil Mediator at the Ministry of Justice and a Family Mediator at the National Mediation Chamber and Airac Association.

Since 2022, she is a member of the “Tax Litigation Commission,” “Civil Judge’s Auxiliaries Commission,” and the “ADR Methods Commission” of the Milan Chartered Accountants Association.

CV Stella Elisa Serpico
CV Stella Elisa Serpico

TAX CONSULTING

The Firm supports Customers with its well-established experience in tax matters, taking care of all tax fulfillments related to VAT, Registration Tax, Stamp Duty, Corporate Income Tax (Ires, Irap, Irpef, CU and 770 forms), by sending tax returns electronically and providing opinions and day-by-day advice, as well as by sending periodic tax information always updated with the main news. The firm also handles all compliance activities, the issuance of endorsements /visas, and the preparation and payment of F24 forms.

BOARDS OF STATUTORY AUDITORS

The Firm’s Professionals hold Statutory Audit and Auditing positions and serve on Boards of Statutory Auditors and ODV Supervisory Boards.

The Firm is able to provide the advice on the legal audit of accounts by carrying out periodic audits, aimed at certifying the regular maintenance of company accounts, the correct identification of management events in the accounting records and expressing an opinion on the evaluation of corporate operations, both of ordinary and extraordinary nature.

COMPANY ESTABLISHMENT - START-UP

We provide qualified consultancy by supporting the entrepreneur in the establishment of the start-up from the very early steps, from the choice of the most suitable legal type, to the setting up of the bylaws, ensuring support in the practicability analysis of the entrepreneurial initiative and business plan editing.  Thanks to the skills acquired, we are able to provide, in addition to a clear picture of the financial requirements related to the establishment phase, “step-by-step” assistance in all stages of the start-up of the new business and assistance in raising the required funds, through participation in calls for tenders or our established partnerships with major banking groups.

CORPORATE CONSULTING - FINANCIAL STATEMENTS REPORTING

The Firm supports Customers in all paperwork with the Chamber of Commerce and the Corporate Registry, in the drafting of Corporate Minutes and Powers of Attorney, in the keeping of Corporate Accounting Ledgers and in the drafting of Financial Statements (XBRL, Explanatory Notes to the Financial Statements, Management Report, Statement of Cash Flows), ensuring compliance with civil law, local (Italian GAAP) and international accounting standards (IAS, IFRS, US GAAP). The Firm prepares interim situations for banks and stakeholders upon request. We also offer services of tax domiciliation, certification of corporate books, filing of financial statements, smart card request and transfer of corporate shares.

REAL ESTATE RENTALS AND SALES

The Firm assists Clients in all fulfillments related to buying, selling, owning and managing real estate:

  • management of IMU fulfillments
  • telematic drafting and registration of residential and commercial leases
  • telematic changes due to takeovers, extensions and terminations in leases
  • building renovation practices, Eco bonus, etc.

EXPERT EVALUATIONS - BUSINESS VALUATIONS - BUSINESS PLANS

We provide accurate assistance to clients in the stages of buying or selling a company. In this area, we prepare ” valuations of estimates” and “valuations of companies or business units,” including in the case of capital contributions, share transfers, revaluations or exchange calculations.

The business plan is the essential starting point in order to start a business activity. We advise on the preparation of specific business plans, ready to be presented to investors and venture capitalists.

Due diligence - CTU

For a proper assessment of the advisability and risk degree presented by a new business, a careful Due diligence becomes an indispensable tool.

Our Professionals have developed an in-depth background in conducting accounting and tax due diligence, as well as contractual and corporate due diligence. In addition, we also deal with CTU/CTP technical consultations.

EXTRAORDINARY TRANSACTIONS - M&A

Extraordinary finance transactions, given the many aspects that need to be addressed with quickness and multidisciplinary expertise, represent a critical moment for the Customers.

This is why our Firm offers extensive support to Clients facing Merger & Acquisition transactions. We have developed specific expertise in each of the following areas:

  • Mergers, Spin-offs, liquidations, transfers and reorganizations
  • Venture capital
  • Private equity

TAX LITIGATION - MEDIATION

Our Professionals, qualified in technical assistance to the defense of the taxpayer, are able to offer full and effective support in the relationship between Taxpayer and Local Tax Authority during the different steps of Litigation (Appeals/Claims, Complaints, Mediations) or pre-litigation, (handling Notices of Assessment, Pvc, Remittance Notices, Tax forms, Tax Payment, Instalments, Amends).

ACCOUNTING - ELECTRONIC INVOICING

The firm is equipped with an administrative-accounting staff capable of offering accounting and administrative outsourcing services to businesses.

We also offer specific analyses such as periodic reporting, cash flow analysis, budgets and forecasts.

Our Customers can rely on a competent partner to support them along the entire accounting journey, from electronic invoicing to the preparation of financial statements, through the proper maintenance of the accounting books. The Firm is also able to provide a software solution, fully integrated with its management software, for the issuance of e-invoices, as well as specific advice on the topic.

INTERNATIONAL TAXATION - TRANSFER PRICING - TAX REPRESENTATIVES

The Firm offers services in international tax planning, TP, CFC, Permanent Establishment, Fatca, Web Tax (DST). Our Professionals are able to provide customized solutions to clients also thanks to our membership in an international network.

We support international clients, either holding companies, sub holdings or subsidiaries, in the planning and quantification of transfer pricing, as well as in the preparation of the required documentation (“Masterfile” and “National Documentation”) and all issues related to TP.

The Firm also offers a service of tax representative and opening Vat direct identifications for foreign companies already operating in Italy or intending to establish new business in the Italian country, ensuring the fulfillment of all accounting, administrative and tax obligations related to the assignment.