Michele Saletti
Dottore Commercialista — TEP
Founder&Partner
Founding Partner of TEMPORA Tax&Legal, Boutique with offices in Milan, Verona and Treviso.
Michele holds a Bachelor’s Degree in Foreign Trade from Ca’ Foscari University of Venice and a Master’s Degree in Management from the University of Trento.
He is a Dottore Commercialista (Chartered Accountant) and a TEP (Full Member of STEP – Advising Families Across Generations).
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During his professional career, he has collaborated extensively with a leading international tax law firm, in Verona and Milan, in a Team dedicated to Wealth Planning and International Taxation, with special attention to HNWIs [High Net Worth Individuals].
Thanks to his professional experience, he has acquired specific expertise in Tax&Legal assistance to Italian and multi-jurisdictional Business Families. Thanks to the use, often combined, of the tools offered by both Italian and foreign law, he can intervene, also in cross-border contexts, on complex dynamics concerning Wealth and Estate planning, Succession planning and Inheritance planning.
He is a lecturer at seminars and publishes papers on Italian specialized press.
He actively participates in specialized Commissions of professional updating and Focus Teams in the leading associations of the field (Study Commission for Wealth Planning – UGDCEC [Association of Young Chartered Accountants and Accounting Experts] of Milan, Assistant Director of SIG Business Families – STEP Italy).
Enrico Santi
Dottore Commercialista — Revisore Legale — TEP
Founder&Partner
Founding Partner of TEMPORA Tax&Legal, Boutique with offices in Milan, Verona and Treviso.
Enrico obtained a Bachelor’s Degree in Business Economics and, later, a Master’s Degree in Business Administration and Corporate Law at the University of Verona, with a thesis on the taxation of Trusts in Italy, Switzerland and the United Kingdom.
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He is a Dottore Commercialista (Chartered Accountant) and a Revisore Legale (Legal Auditor), with a decade of experience in issues related to wealth planning and generational transition. He is in charge of giving tax advice to Business Families with interests in Italy and abroad.
During his professional career, he has collaborated extensively with a leading international tax law firm, which has led him to hold key roles in their offices of Verona, Milan and London.
He has been working as a professional trustee for over a decade and is a member of Verona’s Association of Chartered Accountants and Accounting Experts (ODCEC) study commission, “Trusts and asset protection tools”.
He is a member of the international association STEP (Society Trust Estate Practitioners), which brings together the world’s leading experts in the field of trusts, estates and successions.
He publishes works on the topic of national and international taxation, with special attention to aspects relating to Wealth and Estate planning, Succession planning and Inheritance planning.
Elena Battiloro
Lawyer — TEP
Senior Consultant
Senior Consultant of TEMPORA Tax&Legal, Boutique with offices in Milan, Verona and Treviso.
Elena graduated in Law from the University of Palermo and obtained a master’s degrees in “Tax Law” and “Protection, transmission and management of family assets” from the Business School of “Il Sole 24 Ore”.
She is a Lawyer and a TEP – Trust Estate Practitioner (Trust Estate Practitioner – Full Member di STEP – Society of Trust & Estate Practitioners).
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Elena started her career with a leading International Tax Law Firm in Milan in a team dedicated to Wealth Planning and Private Clients, where she acquired particular experience in assisting HNWI individuals and business families, in the management and planning of tax aspects pertaining to the generational transition and to the movement of residence in Italy of individuals with the tax incentive regimes.
Subsequently, she worked in the tax department of one of the Big Four in the consulting sector, developing further skills in ordinary and extraordinary tax assistance to companies.
Giulia Maccarrone
Graduate in Law
Consultant
Consultant of TEMPORA Tax&Legal, Boutique with offices in Milan, Verona and Treviso.
Giulia graduated in Law from the University of Verona.
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In her professional career, she first held a curricular internship at the Legal Affairs Department of a leading credit institution. She then held the role of team manager of a relevant professional firm during the assets regularization campaign (voluntary disclosure ex lege n. 186/2014) gaining experience in tax compliance of complex assets referable to HNWI individuals with cross-border interests.
She subsequently attended for a semester the St. George International Institute in London, returning to Italy to take on the role of head of the legal department of a relevant company in the Verona area.
Marta Turisendo
Lawyer
Of Counsel
She collaborates with TEMPORA Tax&Legal, a boutique firm with offices in Milan, Verona and Treviso.
Marta holds a Bachelor’s Degree in Legal Studies and a Master’s Degree in Law from the University of Verona, where she wrote her thesis on international taxation and policies designed to encourage the return of financial assets to Italy, with particular focus on the Italian tax amnesty framework (“scudo fiscale”).
She is a qualified lawyer and a member of the Verona Bar Association.
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Throughout her career, she has completed several advanced programmes in insolvency, restructuring procedures and business crisis management.
She is a specialist in corporate crisis advisory, with particular expertise in the early detection of financial and operational imbalances, the design of restructuring and turnaround strategies, and the management of procedures governed by the Italian Business Crisis and Insolvency Code (Legislative Decree No. 14/2019, as amended).
She supports entrepreneurs and governance bodies in financial and organisational restructuring processes, promoting business continuity and the restoration of economic equilibrium.
She serves as a court-appointed insolvency practitioner at the Tribunal of Verona and is registered in the official list of professionals authorised by the judicial authority to carry out management and supervisory functions in procedures under the Italian Business Crisis and Insolvency Code (art. 356 C.C.I.I.). She is also listed in the Register of Liquidation Commissioners held by the MIMIT (Ministry for Enterprises and Made in Italy).
Maria Pia Terracciano
Lawyer
Of Counsel
Collaborates with TEMPORA Tax&Legal, Boutique with offices in Milan, Verona and Treviso.
Maria Pia graduated in Law – with top marks – from the University of Naples Federico II and subsequently completed a Master’s degree in International Tax Law.
She is a qualified lawyer and member of the Milan Bar Association.
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Over the course of her career, she has worked closely with a leading Milanese tax law firm, focusing on wealth planning and international tax law and, in particular, on the management and reorganisation of Italian and international corporate groups, and providing assistance to HNWI, also interested in applying for residence in Italy by taking advantage of beneficial tax regimes.
For over ten years she has provided Italian and multi-jurisdictional business families with dedicated and ongoing consultancy, helping them to manage and plan tax issues connected with national and international company reorganisations and business succession also involving diversified assets (Italian and foreign company shares, luxury properties, works of art, crypto assets, etc.).
Over the years she has acquired an in-depth understanding of the specific asset and succession issues that may affect adoptive parents, people with special needs and families that have to face up to and conquer the challenge of “disability”, studying suitable legal tools and solutions to meet specific requirements.
She has collaborated on lots of publications with “Il Sole 24 Ore” and writes on the biggest issues connected with national and international tax law, in particular aspects concerning wealth and estate planning, succession planning, inheritance planning and “Dopo di noi”.
Silvia Soro
Dottore Commercialista — Revisore Legale
Of Counsel
Collaborates with TEMPORA Tax&Legal, Boutique with offices in Milan, Verona and Treviso.
Silvia Soro graduated from the University of Verona with a degree in Economics and Business. As a Chartered Accountant and Statutory Auditor, she has held various key roles throughout her career, including serving as a certifier in restructuring agreements and as a member of the Supervisory Board of major companies in the region.
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With over 20 years of experience, she has developed strong expertise in tax litigation and pre-litigation, as well as in management control.
