Professionals

Our Team of Professionals at TEMPORA Tax&Legal

Michele Saletti

Dottore Commercialista — TEP

Founder&Partner

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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

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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.

Maria Pia Terracciano

Lawyer

Partner

Partner of 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”.

Elena Battiloro

Lawyer — TEP

Senior Consultant

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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.