Business Unit
Ultra High Net Worth.
Strategic and wealth leadership for individuals, families, and family offices.
The UHNWI Advisory business unit serves two client categories: international individuals evaluating the transfer of tax residency to Italy, and Italian entrepreneurial families with complex wealth. Montesino coordinates the dossier, integrates corporate finance expertise when relevant, and engages tax, legal, banking, and real estate advisors licensed in the jurisdictions involved.
Practices
Twelve specialist practices.
Six dedicated to Non-Resident Clients (UHNWI relocating to Italy), six to resident families. The practices combine according to the dossier: tax, wealth structuring, real estate, family governance, coaching, and access to corporate deal flow.
Flat Tax Activation
Coordinating the activation of the art. 24-bis TUIR (Italian Income Tax Code, flat tax for new residents) regime: ruling request, filings, ongoing compliance.
→ 02Tax Relocation
Planning the transfer of tax residency, assessment of special regimes, cross-border coordination.
→ 03Wealth Structuring
Cross-border holdings, trusts, private foundations, investment vehicles, multi-jurisdictional succession planning.
→ 04Real Estate & Art Holdings
Acquisition of luxury properties in Italy, tax-efficient ownership structures.
→ 05Banking & Custody
Setup of current and custodial accounts in Italy and abroad, coordination with private banking.
→ 06Citizenship & Relocation
Investor Visa for Italy, European golden visas, family-wide relocation.
→ 07Family Office Setup
Setup and governance of single family offices: investment policy, staffing, advisors, cost sizing.
→ 08Family Governance
Family constitution, family council, shareholders' agreements, family pacts under art. 768-bis cc (Italian Civil Code).
→ 09Generational Transition
Structuring the wealth transition: trusts, holdings, gifts with reservation of usufruct.
→ 10NextGen Coaching
1:1 programs for the next generations: wealth technique, governance, dialogue with advisors.
→ 11Executive Coaching
Coaching for the family head: handover of control, intergenerational alignment.
→ 12Deal Flow Access
Curated selection of Private Equity, Private Debt, Real Estate, and co-investment opportunities from Montesino's practices.
→BU architecture
Two sub-hubs, two client profiles.
The BU is organized into two specialized sub-hubs that share method, team, and quality standards, but serve two client types with distinct needs, regulations, and dynamics.
Non-Resident Clients
International UHNWI transferring tax residency to Italy. Flat tax art. 24-bis TUIR, cross-border wealth structuring, luxury real estate, relocation, banking and custody.
- Flat Tax Activation (24-bis regime)
- Tax Relocation
- Cross-border Wealth Structuring
- Real Estate & Art Holdings
- Banking & Custody setup
- Citizenship & Relocation
Resident Clients
Italian family groups with complex wealth. Family office, governance, generational transition, NextGen coaching, access to Montesino's corporate finance deal flow.
- Family Office Setup
- Family Governance & pacts
- Generational Transition
- NextGen & Executive Coaching
- Montesino Deal Flow Access
- Strategic transactions on wealth
The method
Four operating principles.
How we operate across the 12 UHNWI practices.
Direct senior leadership
The partner who signs the mandate remains at the table for the entire duration of the dossier. No handoff to juniors or separate desks.
Corporate finance integration
Continuity with M&A, Debt, Private Capital, Real Estate, and Valuation practices when family wealth, the business, and capital must be read together.
Correspondent network
Tax, legal, banking, and real estate advisors licensed in the relevant jurisdictions: United Kingdom, Switzerland, Luxembourg, UAE, United States, Asia.
Institutional discretion
Selective mandates, discreet process, formal and archivable deliverables. The relationship is built on the dossier, not on product distribution.
The team
UHNWI senior partners.
The three partners who lead UHNWI mandates directly, supported by the network of Italian and international specialists.
Ugo Zampieri
Senior expert with over 25 years in M&A and debt restructuring across IT, business services, and healthcare, with Italian and cross-border experience. Originator of mandates for several IPOs on the EGM segment (formerly AIM Italia of Borsa Italiana).
Gian Piero Sala
Chartered accountant since 1993, court-appointed expert (CTU) at the Tribunal of Milano (Milan). Cross-border M&A negotiations.
Riccardo Puddu Cortesi
Business development and SME internationalization. Cross-border coordination with Montesino Associates LLC.
Why Montesino
Boutique, partner-led, integrated with the advisory platform.
Boutique approach
Selective mandates, direct senior leadership, and institutional discretion. The relationship is built on the dossier, not on product distribution.
Corporate finance integration
Continuity with M&A, Debt, Private Capital, Real Estate, and Valuation practices when family wealth, the business, and capital must be read together.
In-house coaching
For entrepreneurial families we offer NextGen and Executive programs embedded in mandate leadership, with attention to roles, responsibilities, governance, and decision-readiness.
Institutional mindset, entrepreneurial execution
Rigorous method, fast turnaround, direct accountability, and coordination of specialists selected on a case-by-case basis, within the applicable regulatory perimeter.