Tax-favoured conversion into a simple partnership at risk of abuse if followed by a real estate disposal

by A&P, Matteo Aicardi, Fabrizio Ricci | 3 Mar, 2026 | Publications

The recent reopening of the tax-favoured conversion regime into a simple partnership provides a significant opportunity to extract real estate assets no longer instrumental to the business at more favourable tax conditions. However, where the transaction is followed...

Aicardi & Partners advised on the acquisition of 2G

by A&P, Paolo Azzolini, Mattia Vincenzi | 29 Dec, 2025 | News - en

Aicardi & Partners acted as accounting and tax advisor to Unigrains Italia and the other shareholders of Gruppo Vivaldi in the acquisition of the business unit owned by 2G. The transaction, representing the eighth acquisition completed by Gruppo Vivaldi since its...

Tax-suspended reserves: handle with care

by A&P, Matteo Aicardi, Fabrizio Ricci | 17 Oct, 2025 | Publications

A contribution published in il fisco – Wolters Kluwer no. 41/2025 examines some of the key issues still surrounding tax-suspended reserves, with particular focus on the possible existence of an ordering rule governing their utilisation and the impact of...

Accounting-negative demerger through spin-off

by A&P, Matteo Aicardi, Fabrizio Ricci | 22 Sep, 2025 | Publications

A contribution published in il fisco – Wolters Kluwer no. 37/2025 examines the corporate, accounting and tax implications of an accounting-negative demerger through spin-off. The analysis addresses a transaction of growing practical relevance, highlighting...

Business continuity and liability: Piero Aicardi speaker at the APRI National Conference

by A&P, Piero Aicardi | 3 Sep, 2025 | News - en

Piero Aicardi took part as a speaker at the APRI National Conference focused on business continuity and liability in restructuring processes. The presentation addressed the role of the Expert in negotiated crisis composition proceedings, with particular focus on...