Lorenzo Carminati

Partner
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CBA Studio Legale e Tributario
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Lorenzo joined the Firm in 2025 as a partner. Previously, he worked at a law firm that is part of an international network specializing in tax, legal, and advisory services.
He primarily focuses on International Taxation, with a specific focus on Transfer Pricing and Private Clients/Global Mobility, assisting both private clients, including HNWIs, Executives, fund Partners, professional sportspeople, and international groups. In the field of Transfer Pricing, he has worked with major Italian and foreign groups, with reference to the definition and implementation of TP policies, the management of tax audits, APA and MAP procedures. He has also been involved in several Patent Box projects, which concluded with the signing of important agreements with the Italian Tax Authorities. Alongside this, Lorenzo participated in the definition and management of tax and social security issues related to employees, concerning both Global Mobility arrangements, (secondments, business travels, ecc.), as well as incentive and co-investment plans. He also gained extensive experience in applying HNWI and impatriate attraction schemes, successfully appealing numerous cases. He mainly operates in the Fashion, Retail, Industrial (mechanical, chemical, food), and Airline sectors. He is ranked as Recommended by Legalcommunity in Private Clients & Wealth Management and Transfer Pricing.

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Expertise
Professional Associations

Member of the Milan Association of Chartered Accountants, 2008

Education

Degree in Political Science, Università degli Studi di Milano, 2002;
Master’s degree in International Commercial Law and Finance, Università degli Studi di Milano, 2003;
Master’s in International Commercial Law (LL.M), University of Sussex, 2004.

Technical contributions and books

10/2025

Technical contributions

Italian Special Regime for HNWI: latest update
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10/2025

Technical contributions

Transfer Pricing: latest trends
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23-07-2025

Technical contributions

New Italian “Inbound Regime”: key aspects to consider before moving
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