
Leo De Rosa
Founder – Russo De Rosa Associati – Law and Tax Firm, Milan
Leo De Rosa, founder and managing partner of the firm, specializes in the protection, transfer, and disposal of business and family assets, ranging from corporate reorganizations to private equity transactions and the implementation of generational dialogue tools. After gaining experience at leading national and international firms, he founded the law and tax firm Russo De Rosa Associati, a market leader in extraordinary transactions, generational transitions, asset protection, real estate finance, tax litigation, and financial and international taxation. After collaborating for over ten years on the "Financial Statements and Extraordinary Management Transactions" course at Bocconi University, he was appointed adjunct professor on the "Business Valuation and Extraordinary Transactions" course at the University of Milan. He is actively involved in journalism, and his most recent publications include a book on the transfer of assets and business succession (2024), “Extraordinary Operations – Techniques and Practices of Business and Family Discontinuity” (2023), a six-volume series on extraordinary transactions (2016–2017), and a volume on voluntary disclosure (2015). More recent publications include a volume on debt restructuring agreements (2014), business succession (2014), generational transition (2012), the tax shield (2010), and real estate taxation (2009). Since 2021, he has been the scientific director of the new platform “Modulo24 Extraordinary Operations,” created by Il Sole24ORE. Since 2011, he has been a member of the jury for the "Di padre in figlio" award, and since 2013, he has been a contributor to "Piazza Affari" (Rai3), providing live commentary on tax measures and developments. He has been a member of the Italian Association of Journalists since 2010. He represents the firm and is a member of the Tax and Legal committee of AIFI (Italian Private Equity and Venture Capital Association) and of the Tax, Legal & Compliance and Wealth Advisory committees of AIPB (Italian Private Banking Association). Since 2013, he has also chaired and coordinated the "Private Entrepreneurs" working group at AIPB. Since 2014, he has been the scientific director of ABI Formazione, focusing on asset protection and generational transition. His professional achievements have been recognized over the years by awards from juries composed of leading figures in the economic, financial, and business worlds: in 2024, 2025, and 2026, he won the "Private Clients and Wealth Management Professional of the Year" category at the Legalcommunity Tax Awards; in 2023, he won the "Private Equity Tax Professional of the Year" category at the Legalcommunity Tax Awards; in 2022, he won the "Best Practice Private Equity" award at the Advisory Awards organized by Milano Finanza; in 2020, he won the "Best Practice Private Clients & Wealth Management" award at the Legalcommunity Tax Awards; and in 2019, he won the "Best Practice Private Clients & Wealth Management" award at the Legalcommunity Corporate Awards. In 2019, he was also awarded "Tax M&A Professional of the Year." In 2017, he won the "Private Equity Tax Professional of the Year" category at the Legalcommunity Tax Awards and the "Investment Funds Professional of the Year" category at the Top Legal Industry Awards. In 2015, he received the "Tax Consulting Professional of the Year" award at the Tax & Finance Awards. He also received the same recognition in 2014, together with Alberto Russo, as founder of the "Tax Consulting Firm of the Year." For three consecutive years, he has been included in Legalcommunity's list of the Best 50 Italian Lawyers. In 1991, he graduated with honors from the "Francesco D'Ovidio" classical high school in Larino (CB), and in 1997, he graduated with honors from the Luigi Bocconi University in Milan. He has been registered with the Association of Chartered Accountants since 2001 and with the Register of Auditors since 2003. He is fluent in Italian and English.