Christoff Filippo Cordiali

Senior Counsel

+39 02 771131

Main office: Milan

Focus Team: Real Estate


  • Tax law, with particular focus on:
    • M&A
    • corporate taxation
    • tax litigation
  • Key sectors:
    • real estate
    • private equity and venture capital
  • Foreign languages: English


  • Member of the Real Estate Focus Team
  • Joined the firm in 2011
  • Worked as an associate for a number of major Italian law firms (2004–2011)


  • Member of the Italian Bar
  • Master’s in corporate tax law from Bocconi University of Milan
  • Law degree from Bocconi University of Milan

Knowledge Sharing

New interpretation of the tax-free step-up regime for taxpayers in the hotel and spa industry

On last 1st March the Italian Tax Authority changed its prior restrictive guidelines and significantly extended the scope of application of the tax-free step-up regime for hotel assets. Which are the main features of the new interpretation? Is this regime still applicable for taxpayers th …

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