Rome, April 28, 2026 – M&L Consulting Group, participated in the 70th edition of the Industria Felix Award – Italy That Competes, held at Palazzo Brancaccio in Rome. The event celebrated 79 of the most competitive companies in Central Italy and the Islands, distinguished by their financial solidity and management performance, with a positive impact on the economic growth of the territory.
During the event, Dr. Valerio Locatelli, Co-founder and Partner of M&L Consulting Group, discussed relevant topics concerning the latest fiscal developments in M&A operations and the importance of planning for generational transfer.
In his first speech, Dr. Locatelli discussed the tax innovations applicable to M&A transactions, highlighting the reinstatement of the Participation and Dividend Exemption benefits, which allow for reduced taxation on capital gains and dividends, regardless of the percentage of ownership. He also emphasized the deductibility of VAT on transaction costs in MLBO transactions and the exclusion of the abusive nature of establishing a holding company through a controlled contribution, followed by the donation of the shares.
In his second intervention, he focused on generational transfer, suggesting the use of fiscal tools such as exemptions for the transfer of controlling shares without inheritance tax, the family pact for smooth transfers without disputes, and the trust, which, if well structured, allows for planning the generational transition while benefiting from the exemption from inheritance taxes.
Subsequently, Dr. Biancamaria Prete, Senior Consultant at M&L Consulting Group, emphasized the importance of adopting strategic and fiscal solutions to ensure the continuity and stability of businesses in the long term, optimizing wealth management and generational transfer.
M&L Consulting Group and Studio Locatelli & Associati's participation in the Industria Felix Award reaffirms their commitment to supporting businesses with cutting-edge fiscal, corporate, and strategic solutions, fostering competitiveness and innovation in the current economic landscape.