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Portrait of Federico Raffaelli

Federico Raffaelli

Co-Head of CMS Tax Group

CMS Adonnino Ascoli & Cavasola Scamoni
Via A. Depretis 86
00184 Rome
Languages Italian, English

Federico Raffaelli joined the firm in 1997 and became Partner in 2008.

He is an expert in national and international tax law and assists blue-chip national and international companies in the property, publishing and energy sectors.
He focuses primarily on corporate and tax consulting in the contexts of direct and indirect taxes, following corporate reorganisations, transfers of holdings and companies and financing and refinancing operations. He has also acquired significant experience assisting and representing companies and individuals in litigation and pre-litigation proceedings.

He also provides consulting services in relation to the international taxation of individuals, in particular on problems related to the monitoring of foreign assets, the application of double taxation treaties and the taxation of income from foreign sources.

He is an auditor in major national and international companies.
Since 2014 he has been a member of the “Direct Taxes – Business Income” study group of the Association of Certified Public Accountants, Auditors and Advisors of Rome.
He is a lecturer, advisor and speaker for various Master’s programmes, training courses and conferences both in Italy and abroad.

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  • 1999 – Member of the Registry of Certified Auditors
  • 1995 – University of Rome “La Sapienza” (Italy), Master in international tax law
  • 1994 – Member of the Association of Professional Accountants of Rome
  • 1993 – University of Rome “La Sapienza” (Italy), Degree in Economics and Business
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The decision of the Supreme Court on the taxation of capital gains on “sig­ni­fic­ant...
The Supreme Court with the decision No. 21261 of 19 July 2023 has acknowledged the illegitimacy of the Italian tax regime applicable to capital gains deriving from the transfer for con­sid­er­a­tion of a...
CMS Annual Tax Conference 2023
We are delighted to invite you to attend our annual CMS Tax Conference 2023.   Our special guest speaker Prof. Dr. Werner Haslehner, University of Luxembourg, will describe how the EU tax environment has evolved over the past few years and how Luxembourg is dealing with EU initiatives and developments in terms of economic sub­stance.   A panel of CMS experts will then discuss the position of foreign jur­is­dic­tions when it comes to analyse the economic substance of intermediate Luxembourg holding companies, taking into con­sid­er­a­tion notably the notion of beneficial ownership and the future requirements to be imposed by ATAD 3.   To­wards the end of the conference you will have the opportunity to continue discussions and meet with CMS experts in tax law from across Europe during a drink on the amazing rooftop of the conference venue "SixSeven". Agenda 16:30 - 17:00:  Registration & welcome drinks17:00 - 17:05 : Welcome - Frédéric Feyten, Managing Partner CMS Lux­em­bourg17:05 - 17:30: Open­ing Keynote - Prof. Dr. Werner Haslehner, University of Lux­em­bourg17:45 - 18:30: Roundtable dis­cus­sion: Mod­er­ated by Frédéric Feyten (CMS Lux­em­bourg)Ag­nès de l'Estoile-Campi (CMS France)Till­man Kempf (CMS Ger­many)Carlo Gnetti (CMS Italy)Diego de Miguel Hernando (CMS Spain)Anna Burcher (CMS UK)from 18:30: Networking drinks
Real estate transaction costs and taxes in Italy
1. Due diligence costs for the purchase of real estate 1.1 Municipal search Cost Time-based cost plus out-of-pock­et expenses (e.g. for ad­min­is­trat­ive fees, copies). VAT 22% 1.2 Utility search (each...
CMS Tax Global Brochure
Over the past two years, enterprises, governments and citizens have grappled with unparalleled tech­no­lo­gic­al evolution and new business models, as well as significant tax reforms, regulatory changes...
CMS appoints six new practice and sector group heads
CMS is pleased to announce new heads for four of its in­ter­na­tion­al expertise groups.All CMS lawyers work in cross-border groups across more than 40 countries worldwide that are structured according to...
Relaunch Decree: measures in favour of the tenants and property owners
Decree-Law No. 34 of 19 May 2020 (the so-called "Relaunch Decree") introduced a number of measures aimed at providing financial support to the economic activities most affected by the COVID-19 pandemic...
Relaunch Decree: measures in favour of the tenants and property owners
Decree-Law No. 34 of 19 May 2020 (the so-called “Relaunch Decree”) introduced a number of measures aimed at providing financial support to the economic activities most affected by the COVID-19 pandemic...
Tax Connect Flash
Sum­maryPil­lar OneUnified Approach: Sum­mary­Uni­fied Approach: Amount AAmount A: Scope Amount A: Threshold­sAm­ount A: Computation and Al­loc­a­tionUni­fied Approach: Amount B Unified Approach: Amount C Pillar...
Effectively advising and managing the financial affairs of High Net Worth (HNWs) individuals is difficult, particularly when it comes to navigating increasingly complex tax issues.  As HNWs spread their...
IBA Annual Conference 2018
Several of our partners will be at the IBA Annual Meeting in Rome, Italy, representing a range of jur­is­dic­tions, practice areas and sector specialisms. To arrange a meeting during the IBA, please contact...
CMS and BonelliErede in the acquisition of Cuki by Melitta Group
CMS assisted mul­tina­tion­al Melitta Group Management GmbH & Co. KG in the acquisition of the entire share capital of Cuki Group S.p.A. (“Cuki”); market leader in Italy for food packaging operating...
Italy | Budget Bill for 2018
The 2018 Budget Law, recently approved by the Italian Parliament, includes several interesting measures for businesses and individuals. Below we briefly cover some of the main changes introduced by the...