Our Services
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Our Services

The Cugnasco Firm offers its advisory and support services in the following areas:

Tax Management Services

Compilation of income tax returns for natural and corporate persons; processing and settlement of national and local taxes; tax accounting; support in relations with tax offices; counselling for solving specific problems; drafting of requests for tax rulings; filing of complaints against tax assessments and defence of taxpayers in disputes before tax courts; tax planning; compliance approvals and tax certifications.

Legal Services

Assistance – e.g. in the form of expert opinions from trusted legal advisors, where necessary – in the following areas: business agreement drafting; equity-transfer agreement drafting, e.g. in the context of acquisitions by private-equity funds; drafting of business-transfer or business-lease agreements; drafting of shareholders’ agreements; acting as certified advisor for equity transfers in limited companies with special regard to registrations to be made with the Company Registry; and drafting of memorandums and articles of association for the incorporation of trusts.

Business Advisory Services

Specific advisory services for the choice of a company’s legal status; drafting of memorandums and articles of associations; management of secretarial formalities for a company’s board of directors (e.g. call notices, assistance during general members’ meetings, attendance and representation in general members’ meetings, minute taking during board-of-directors’ and members’ meetings, bookkeeping and regular updates of the company’s books, etc.); and fulfilment of formalities with the Company Registry. The Firm also has leading edge equipment for the attendance of board’s meetings and general members’ meetings, i.e. a conference call system in accordance with the applicable laws and the company’s articles.

Non-Recurring Transactions

Consultancy and support in non-recurring transactions in companies: e.g. a change in legal status; business unit transfers or contributions; company mergers and demergers and compilation of related projects; management of the full company windup and liquidation process; analysis of statutory aspects and strategic/economic profiles; measurement problem solving and analysis of accounting or taxation aspects; compilation of any required statutory documents or records/minutes and fulfilment of related formalities with the Company Registry.

Accounting and Financial Reporting

Accounting and bookkeeping according to both the ordinary and simplified formats provided for by the law; compilation and electronic filing with the competent Company Registry of financial accounts of corporations and economic entities; assistance in the compilation of explanatory notes to financial accounts, reports on the operations and any related documents; reclassification of financial accounts and KPI analyses.

Appraisals and Assessments

Assessments of businesses and business units; compilation of appraisal reports and related sworn certificates for the performance of non-recurring transactions or for obtaining tax relief; preparation of assessment reports for the acquisition or transfer of businesses or equity interests.

Auditing and Control Services

Participation as statutory auditor in Auditing Boards or as independent auditor on behalf of corporations, local agencies, economic or non-economic public entities, non-lucrative foundations and associations.

Corporate Crisis Management and Corporate Turnarounds

Assistance to corporations in the pre-crisis phase; asset planning and debt rescheduling; compilation of compliance reports with regard to turnaround plans and debt rescheduling plans; management of the various phases of insolvency procedures in association with specialised professionals.

Labour Consultancy

Preparation of all dossiers concerning the management of contractors and employed staff; processing of payslips and related welfare and tax formalities; consultancy and support in union bargaining; fulfilment of “ordinary” and “extraordinary” redundancy fund formalities (for personnel under temporary unemployment benefit); counselling and support in labour-law disputes.

Financial Consultancy

Preparation of business and financial plans for business start-ups and for the development or reorganisation of existing businesses in order to obtain the necessary finance, with specific assistance provided in negotiations with credit institutions and other financers in general.

Trust and Fiduciary Services

This area is managed through the trustee company Ge.Co. – Gestione e Controllo S.r.l., and consists in the following activities: registration in the trustee’s name of equity interests, participating interests and individual assets; registration in the trustee’s name and custodianship of securities, fiduciary management (as trustee) of purpose trusts or security trusts with regard to real or movable properties or businesses.

Special attention is devoted to trusts for “vulnerable persons” (e.g., dependent persons, children, etc.); on this topic, the Firm participated in the editing of the volume Trust e “Dopo di Noi” (“Trusts for ‘when we will no longer be there’”) published by IPSOA.