TEMPORA Tax&Legal, thanks to Partnerships, extends the high quality and “tailor-made” services offered to its clients. The Partner Firms represent excellence in their respective professional practices.


AP4LEGAL is law firm base in Lugano (Switzerland) specializing in cross-border matters involving both Switzerland and Italy. Its professionals, registered with the Registers in Italy and Switzerland, have been practicing for over 20 years in the areas of their specialization assisting both individuals and corporate entities, also international structured groups.


AP4LEGAL assures its clients, in a multilingual environment with professionals fluent in Italian, French, German and English, assistance in both advisory and implementation phases, in the areas of corporate law and tax law, including tax criminal law, especially on transnational issues, asset reorganization, inheritance and family law.

AP4LEGAL’s professionals assist clients of Italian origin, together with their professionals, in the internationalization processes of companies in Switzerland, M&A transactions and financial and real estate investments, ensuring a high degree of depth even in the most complex extraordinary transactions.

Studio M7G

Studio EMME7G is a leading Legal, Tax and business consultancy Firm in the Veneto region. With offices in Treviso and Cornuda (TV), it has over 20 professionals and collaborators. Itoffers legal, fiscal and tax advice and judicial assistance to individuals, businesses, credit institutions, professionals and public entities.


The Firm was born in March 2019 from an idea of specialized interdisciplinarity that is achieved with the merger of three historical realities in the area: the law firm Manildo, the accounting firm Marcolin, and the associated accountancy firm Gazzola Manganiello Manni.

The new reality, a point of reference in the panorama of associated law and tax firms, starts from the desire to offer a complete and multidisciplinary service thanks to the presence of diversified and complementary professional skills.

The firm offers legal assistance and advice in Italy and abroad; qualified activity in the tax field, both to companies and to individuals and is able to provide support for each phase of the company’s development, making use of personnel specialized in different areas of expertise.


Taxlit | Avvocati Tributaristi, Studio Legale Tributario founded in Milan by the Lawyers Giorgio Infranca and Pietro Semeraro, assists individuals and legal entities in tax disputes, with extreme care for the essential phase of preventive dialogue with the Financial Administration (tax checks, tax assessment with adhesion, ruling , tax transactions).


It offers a service of excellence in the protection of the taxpayer in every procedural and trial phase, with the aim of always seeking concrete solutions that focus on the interest of its clients and their business, in constant coordination with the various professional partners present in Italy.