Sports Law 2026

ITALY Trends and Developments

Trends and Developments Contributed by: Maurizio Marullo, Giorgio Vagnoni and Francesco Amoresano LAWP Studio legale e tributario LAWP Studio legale e tributario is a law and tax firm with over 20 years of providing assistance in corpo - rate and commercial transactions (including M&A, fi - nancing and joint venture transactions in the sports industry). LAWP is renowned for its proficiency in civ - il, commercial and tax law and is highly regarded for

its handling of complex issues requiring diverse skills and innovative solutions. The firm assists national and international clients with cross-border matters impacting several jurisdictions. LAWP assists sports clubs, athletes and agents with contractual, corpo - rate and tax matters.

Authors

Maurizio Marullo is a senior partner at LAWP. He has extensive expertise in corporate and commercial law, international tax law and sports law. His experience spans shareholding acquisitions, joint ventures, corporate

Francesco Amoresano is a counsel at LAWP. His practice is focused on national and international taxation, both for companies and individuals. He is also involved in providing corporate advice to national and

finance transactions and business contracts, with particular focus on assisting sports clubs, players and agents. He is the author of numerous publications and co-author of the chapter on the Italian tax system in the International Tax Systems and Planning Techniques manual. He is a lecturer and speaker at training seminars and professional conferences on commercial law. He is registered with the Milan Bar Association and admitted to practise law in higher jurisdictions.

multinational companies, assisting individuals with matters of inbound and outbound transfer of their tax residence – focusing especially on professional sportspeople. He also has expertise in the field of financial activities, in Italy and abroad. He is registered with the Verona Register of Certified Public Accountants and Accounting Experts and in the Register of Auditors. He is also registered with the FIFA Register of Football Agents.

Giorgio Vagnoni is a partner at LAWP. His practice is mainly focused on M&A, corporate, commercial and sports law. He has extensive experience in the acquisition of companies and assets, corporate

governance matters, joint ventures and corporate finance transactions, both domestic and cross- border, and in providing assistance to national sport clubs and international athletes. He has acted as counsel in international commercial arbitration in sports and commercial claims. He is registered with the Milan Bar Association.

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