Perfil
Luca is the Chair of the Milan Tax Group and advises high-profile domestic and international clients – including multinational corporations, private equity funds, real estate funds, financial institutions, family offices, and high-net-worth individuals – on a broad range of complex Italian and international tax matters.
His practice covers the tax aspects of domestic and cross-border mergers and acquisitions, private equity transactions, corporate reorganizations, financing transactions, real estate investments, joint ventures, and the structuring of investment platforms. He also regularly advises on international tax matters, including transfer pricing and the tax implications of inbound and outbound investments.
Luca has deep experience in matters involving tax audits, tax litigation and tax dispute resolution proceedings, with a particular focus on managing complex tax controversies.
In addition, he has developed significant experience in tax incentives, advising clients on the full range of Italian tax credit regimes and incentive programs, including those supporting innovation, research and development, investments, and business growth.
Concentrations
- International tax
- M&A and private equity transactions
- Tax controversy and dispute resolution
- Real estate tax
- Transfer pricing
- Tax incentives
Capacidades
Experiencia
- Advised a U.S. multinational corporation on the tax aspects of the divestment of its Italian industrial business to an international strategic buyer.°
- Advised the sellers of a leading Italian pharmaceutical group on the tax aspects of a cross-border sale to an international private equity investor.°
- Advised an international private equity sponsor on the tax aspects of a complex investment and corporate reorganization involving a leading Italian technology company.°
- Advised a multinational food and beverage company on the tax aspects of the acquisition of an Italian manufacturing business, including the structuring and implementation of the transaction.°
- Advised a major energy company on the tax implications of a capital gain arising from the disposal of shares.°
- Assisted a leading food retail company with the tax analysis and implementation of incentive schemes, including tax credits supporting business investments and innovation projects.°
°The above representations were handled by Mr. Marraffa prior to his joining Greenberg Traurig.
- Tax Partner at a leading Italian tax boutique law firm, 2022–2026
- Tax Senior Manager, International Tax and Transaction Services, at a Big Four firm, 2014-2022
- Tax Associate and Senior Associate in other leading Italian tax firms, 2006-2014
Reconocimientos y Liderazgo
- Legal 500 EMEA, “Tax – Next Generation Partner,” 2025-2026
- Admitted to the Milan Register of Chartered Accountants and Accounting Experts (Ordine dei Dottori Commercialisti e degli Esperti Contabili) and admitted to practice before the Italian tax courts, 2008
- Enrolled in the Italian Register of Statutory Auditors (Registro dei Revisori Legali), 2008
Credenciales
- Postgraduate Master’s Degree in International Tax Law, Sole 24 Ore Business School, 2009
- Master’s Degree in Economics, graduated with honours, 2006
- Italy*
- Italiano, Nativo
- Inglés, Fluido