Avv. Giancarlo Marzo

Professional Profile

Founding lawyer of the Firm Marzo Associati, Giancarlo Marzo graduated with honours in Law from the University of Bari and furthered his education with the Second-level master's degree in corporate tax law at Bocconi University in Milan. He then completed his specialist training with the Master's programme in "Wealth Protection and Transfer" at 24Ore Business School, refining his expertise in wealth planning and intergenerational transfers.

Career in Tax Law

He practises exclusively in Tax Law. Before founding Marzo Associati in Rome, he coordinated and managed the tax teams of major professional firms in Milan and Rome, gaining an integrated perspective on corporate taxation, litigation and wealth planning.

Today, he provides advice and representation, both in and out of court, to individuals, business-owning families and large companies, with specific expertise in:

• Tax Litigation at all levels of proceedings, from the Tax Court (Corte di Giustizia Tributaria) to the Italian Supreme Court (Corte di Cassazione), defending taxpayers and businesses in disputes with the Italian Revenue Agency (Agenzia delle Entrate) and the Italian Finance Police (Guardia di Finanza);
• Gaming and Betting Taxation: assistance to ADM licence holders, online operators and gaming machine operators on PREU, the single betting tax, VAT and regulatory compliance;
• Wealth Management and Wealth Planning: trusts, family foundations, family business succession agreements and arrangements for transferring wealth between generations;
• Corporate Transactions: tax due diligence, mergers, demergers, capital contributions and corporate restructuring;
• International Taxation: transfer pricing, permanent establishments, voluntary disclosure and the Italian inbound workers' tax regime (impatriati);
• Tax Crimes: defence in tax crime proceedings in coordination with the Firm's criminal law department.

Awards and Publications

Giancarlo Marzo is the author of the handbook «Fiscalità del Gaming» edito da Giuffré Francis Lefebvre, the reference monograph for operators, advisers and the Italian Customs and Monopolies Agency (ADM) on the taxation of legal gambling in Italy. The volume is the first and only systematic treatment of the subject published by a major Italian legal publisher.

He was listed by Forbes Italia among the Eccellenze in Italy's legal and tax sector for 2025. He has a verified profile in the guide Polis Avvocati and is an editorial contributor to We Wealth, the Italian magazine dedicated to high-end wealth management.

The Firm Marzo Associati received an award at the Legalcommunity Italian Awards as "Migliore Law Firm" in the Fiscalità del Gambling category — an award based on client dossiers and successful cases verified by the judging panel.

Approach and Professional Philosophy

Giancarlo Marzo's approach is characterised by a strong preventive focus: addressing tax risk before it becomes litigation, developing structured relationships with the Italian Revenue Agency (Agenzia delle Entrate) and structuring transactions to withstand scrutiny in the event of a tax audit. When litigation is unavoidable, the Firm handles the legal defence, drawing on courtroom experience and an in-depth understanding of the case law of the lower courts and the Italian Supreme Court (Corte di Cassazione).

He speaks fluent Italian and English and regularly assists international clients and clients with cross-border interests in transactions involving Italy.