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.
