Professional Advisory Firm

Studio Sarto Sieni supports companies, entrepreneurs and families with the same level of professional care, discretion and attention to detail. The firm was founded in 1981 by Gianni Sarto, a former official of the Italian Ministry of Finance, together with his brother-in-law Marco Sieni. Since then, the practice has grown in size, expertise and client base while preserving the same core approach: professionalism, reliability, confidentiality and a direct relationship with each client.

Today, the firm has evolved into a multidisciplinary professional structure bringing together, within the same organisation, the key regulated professions typically required by businesses and families in Italy: chartered accountants and tax advisers, statutory auditors, labour consultants, lawyers and technical property professionals, supported by close working relationships with notarial firms. We advise Italian and international companies, entrepreneurs, family groups and private clients with assets to manage and protect.

From the first sole proprietorship established in 1981, the growth of the firm has led to the creation of two service companies, the transformation into a professional association and, most recently, the establishment of a Professional Services Company, Studio Sarto Sieni STP S.r.l. The legal form has changed over time, but the values underpinning our day-to-day work have remained the same, together with a working method focused, as far as possible, on the actual needs of clients.

We believe that clients today do not need a tax adviser, a lawyer, a labour consultant and a technical adviser working separately from one another. In complex times, they need coordinated professionals. Most matters brought to us are not purely tax, legal or corporate matters. A succession affects wealth, taxation and family relationships. A start-up involves company form, contracts, employment matters and financing. A business crisis affects accounts, banks, suppliers and people. For this reason, over time we have built a structure in which different areas of expertise work together under one roof. The client speaks to a dedicated contact person, while a broader and more complete team works behind that person.

• 1981 – The beginning: Gianni Sarto and Marco Sieni open a small practice in the grandmother’s living room. The first clients are relatives and small entrepreneurs.
• 1988 – A decisive step: Gianni Sarto leaves his position as head of the District Office for Direct Taxes and joins the firm full-time. The practice adopts the name Studio Sarto Sieni and moves to its office in Via Bronzino, Florence.
• 2000 – The multidisciplinary turning point: The next generation joins the firm, bringing the traditional professional skills of chartered accountants and statutory auditors, together with engineering, legal and labour consultancy expertise. The firm moves from predominantly tax-focused advice to an integrated advisory model.
• 2018 – A difficult chapter: Gianni Sarto passes away and his son Tommaso is called upon to take up his legacy and lead the firm through the challenges ahead.
• 2025 – The corporate transformation: Studio Sarto Sieni becomes a Professional Services Company, Studio Sarto Sieni STP S.r.l., established by Dr Tommaso Sarto and Dr Lorenzo Zanaga to provide a solid, modern structure capable of supporting future growth.
• Today – Continuity and development: Eighteen professionals and collaborators work in the firm every day, serving a client base that ranges from individuals to international groups.
• Tomorrow: The future is, by its nature, uncertain. What is certain is that the firm will continue to work with the same enthusiasm and professional commitment.

We do not do everything for everyone. We work best with clients who need a solid professional structure, coordinated expertise and a relationship built to last. The client does not have to coordinate the various professionals: we do it internally. The dedicated contact person activates the necessary skills when they are required, following a method that has always been designed around clients’ practical needs.

Our working method is structured around five key stages:

1. The first meeting is intended to understand the real issue, not to sell a service. A client may arrive with what appears to be a straightforward tax question, and together we may discover that the matter is actually corporate, succession-related or organisational. The first meeting is free of charge and without obligation.
2. The initial response. From the outset, thanks to the experience of our professionals, we are usually able to identify the relevant areas of work and the likely scope of action required by the client’s case, so that the client does not leave empty-handed.
3. Assignment of a dedicated contact person. A contact person, whether an accountant or a professional adviser, is assigned to the client and becomes the stable point of reference. This person knows the client’s history and avoids the inefficiency of repeated handovers.
4. Internal coordination. When a matter involves several areas, such as tax, corporate law, employment, real estate or legal issues, the contact person involves colleagues with the appropriate expertise. When matters become more complex, the necessary support is available within the same professional environment.

Ongoing support. We do not simply open, close and archive a file. Our aim is to remain alongside the client over time, available for future developments, new decisions and unforeseen issues.

1. Tax Advisory and Tax Compliance

This is the historic area from which the firm originated in 1981. More than forty years of practice have built a specific ability to assess the tax consequences of decisions in advance and to prevent problems before they arise.

• Tax returns and compliance: Preparation and management of tax returns for individuals, sole traders and companies, with year-round continuity rather than a purely annual approach.
• Tax planning: Ordinary solutions for day-to-day management, including the optimisation of deductions and tax reliefs, and extraordinary solutions for generational transfers, business disposals and reorganisations.
• Tax litigation, inspections and assessments: Assistance and defence at every level of proceedings, including the Italian Tax Courts and the Supreme Court of Cassation, together with immediate support during tax inspections and the management of instalment plans or facilitated settlements.

2. Corporate and Business Advisory

We support companies throughout their entire life cycle, from incorporation and governance through expansion, restructuring and, where necessary, closure.

• Incorporation and start-up: Selection of the most appropriate legal form and drafting of tailored articles of association designed to regulate relations between shareholders in a clear and balanced manner.
• Governance and extraordinary transactions: Drafting of shareholders’ agreements, management of corporate meetings and technical support for mergers, demergers, transformations, contributions in kind and purchases or sales of shares, quotas or businesses, including due diligence and negotiation support.
• Trade marks, contracts and liquidation: Assistance with commercial contracts, registration of trade marks and patents and, where the corporate life cycle comes to an end, management of the full liquidation and cancellation process.
• Business crisis and restructuring: The recent reform of the Italian business crisis framework, historically associated with the concept of bankruptcy, has opened new scenarios for companies in difficulty. These situations can be assessed with the firm’s professionals in order to identify appropriate options and procedures.

3. Start-ups, Business Plans and Business Development

We assist entrepreneurs who start from an idea and need to turn it into a concrete and structured project.

• Business plans: Preparation of market analyses and economic and financial projections, essential both for the entrepreneur and for dialogue with potential investors or banks.
• Financial planning and institutional relations: Critical monitoring of liquidity and working capital during the first months of a start-up’s life. Support in preparing documentation for access to credit and for interaction with the Public Administration.
• Support during the first 12 months: Periodic monitoring to compare actual figures with the initial projections and to adjust the course promptly where necessary.

4. Accounting, Financial Statements and Compliance

We view day-to-day accounting not merely as a tax obligation, but as a practical management tool for the business.

• Accounting regimes: Management of ordinary accounting, simplified accounting and accounts for taxpayers under flat-rate or special regimes.
• Annual and interim financial statements: Preparation of annual financial statements in accordance with the Italian Civil Code and Italian accounting standards, as well as interim accounts for management control purposes.
• VAT compliance and outsourced invoicing services: Management of periodic VAT filings, annual VAT returns and related obligations. For clients who wish to outsource administrative management, we offer a complete service for the issue and monitoring of electronic invoices.

5. Employment, Payroll and Human Resources

We provide comprehensive advice on employment matters, an area that is often among the most complex and significant for small and medium-sized enterprises.

• Payroll processing: Monthly payroll calculation, withholding calculations and electronic filing of the relevant forms, including F24, UNIEMENS, INAIL, Certificazione Unica and Form 770.
• Employment contracts and labour costs: Selection of the most appropriate contractual form, including fixed-term or permanent employment, apprenticeships and other arrangements, with analysis of the impact on labour costs and of available hiring incentives or reliefs.
• Business crises and social safety nets: Management of trade union disputes, employment litigation and activation of wage support and other social safety-net measures in the event of business difficulty.

6. Private Wealth, Real Estate and Succession Planning

• Succession matters: Management of a complex and sensitive area through inheritance planning and the handling of cadastral transfers and related administrative formalities.
• Property appraisals and valuations: Market valuations of buildings and land for transactional, legal or inheritance purposes, including sworn and certified valuation reports.
• Asset management: Integrated and accountable management of complex real estate portfolios, including tenant search, lease agreements, rent collection and ordinary or extraordinary maintenance coordination.

7. Legal Assistance

Legal advice is part of our integrated system. The firm’s lawyers work directly with the tax advisers and labour consultants on the same matter, reducing the time and costs usually required to align separate advisers.

• Civil and commercial law: Assistance with contracts, disputes with customers or suppliers, debt recovery procedures, including out-of-court action and payment order proceedings, condominium disputes, leases and civil liability matters.
• Criminal law: Assistance and defence strategy from the earliest stages of criminal proceedings connected with business activities or personal matters.

8. Accounting and Data Processing Services – Rubino Service S.r.l.

Rubino Service S.r.l. is the business data processing company that has supported the firm since its foundation. It provides purely accounting services to clients, ensuring immediate and direct access to the professional expertise and specialist supervision of Studio Sarto Sieni.

For Spanish-speaking clients, the contact is Attorney Gionata Billi, available in Spanish at gionata.billi@studiosartosieni.it.

For French-speaking clients, the contact is Roberto Riva, available in French at ced@rubinoservice.it.

For German-speaking clients, the contact is Dr Lorenzo Zanaga, available in German or English at lorenzo.zanaga@studiosartosieni.it.

For Russian-speaking clients, the contact is Dr Tommaso Sarto, available in English at tommaso.sarto@studiosartosieni.it.