Carlotta Benigni

Partner

I like to think about lawyers as partners to their clients: working side by side, sharing risks and facing challenges together to achieve the best possible outcome.

Emailcarlotta.benigni@akd.partners

Call+39 02 806181

Milan

About

Carlotta is an experienced tax advisor, focused on the real estate and investment fund sectors, providing tax assistance to Italian and international clients in the structuring of investments in Italy and abroad.

Thanks to her experience, Carlotta gained a deep knowledge of the real estate and investment fund sectors. She works closely with clients and legal colleagues on investment deals, fund formation and capital markets, timely identifying tax efficient and business oriented solutions.

Carlotta regularly provides tax assistance in all the phases of the transactions, covering every tax aspect of the investment from the structuring to the implementation and the completion. She creates optimized structures, from tax, economic and financial standpoint, in compliance with local tax and accounting rules. She also provides advices to asset managers throughout the entire value chain, including assistance to the investors and the management companies, management incentive plans, structured finance.

She also assists clients in all the tax matters on securitization transactions, investments into NPLs / UTPs, issuing of notes and (listed) bonds and hybrid corporate instruments, as well as IPOs.

Carlotta has been ranked as Rising Star in Tax in the Legal 500 EMEA directory in 2021 and 2022.

Areas of FocusReal Estate Tax

Professional QualificationsAdmitted to the Chartered Accountants Association of Milan and Certified Bookkeepers, 2010

EXPERIENCE

Assisting a Korean Asset manager, in the purchase, on behalf of a pension fund, of a company owning the first European zero carb emission logistic complex located in North Italy, leased to a leading global e-commerce and cloud computing operator. The assistance included tax structuring, due diligence and assistance in the acquisition, as well as to the financing of the transaction in Italy and Luxembourg, followed by an up-stream merger between HoldCo and OpCo. The value of the transaction was 200mio.
Assisting a primary German asset manager from tax structuring perspective in relation to various investments in logistic assets located in Northern Italy. These are all greenfield projects where our advice included the tax structuring and due diligence on the land as well as the tax assistance in the negotiation of forward purchase and forward funding agreements with the local developers and the drafting of lease to suit property lease agreements with the future tenants. Investment volume: Over 200 million.
Assistance to a pool of investors for the acquisition of a villa in Firenze to be refurbished and converted into a luxury hotel. Our activities was related to the structuring of the investments keeping into considerations the different investors interest, the due diligence and the tax assistance during the acquisition and the financing.

Languages

Education

University of Milan "Luigi Bocconi", Economics degree, cum laude

School of Education of the Ministry of Economy and Finance in Milan, Masters in tax law

Il Sole 24 Ore, Milan, Master in International Tax Law

Il Sole 24 Ore, Milan, Course of specialisation in Transfer Pricing

SDA Bocconi, Milan, Tax Academy: International Taxation

Publications

Carlotta is the author and co-author of numerous articles in journals focused on tax matters such as the financial newspaper Il Sole 24 Ore, the digital newspaper "Quotidiano del Fisco" of Sole24ore, the digital online newspaper published by IPSOA as well as international journals like the International Tax Review.

Prior Experience

Before AKD Partners, Carlotta has worked for the Italian Stock Exchange and for an international tax firm.