Image of Roberto Egori

Roberto Egori

Tax Partner, Milan*

"I have 20 years’ experience of advising financial institutions, investment funds and multinationals on a wide range of domestic and international tax matters. I have a reputation for having a deep technical knowledge, for being thorough and analytical, as well as aiming to provide practical solutions to clients."


Professional experience

Education and qualifications


Roberto is head of the tax practice in Italy and is based in Milan.

Roberto regularly advises financial institutions, private equity firms, credit funds and multinationals on a wide range of domestic and international tax matters.

Roberto provides tax law advice in respect of domestic and cross-border mergers and acquisitions, corporate reorganisations, capital market transactions, structured finance transactions, securitisations, financings, as well as distressed and non-distressed real estate transactions.

Roberto is also experienced in assisting clients in connection with tax ruling requests, tax refund claims, tax audits, tax assessments, tax settlements and tax litigations.

*Partner at Studio Legale Associato in association with Linklaters LLP

Professional experience

Roberto joined Linklaters in 2019 from Freshfields Bruckhaus Deringer LLP where he was partner in the Milan tax practice and has practiced for 15 years.

Roberto is regularly listed among Italian leading tax experts in the major international and domestic legal directories, such as Chambers and Legal500. Individual rankings and awards include, among other, being ranked in Band 1 by Legalcommunity in the ‘2018 Tax Report – Italy’, and being awarded by Euromoney’s Expert Guides as ‘Rising Star 2018’ in Tax.

Roberto is a lecturer at a Master in Italian Tax Law (Master Tributario “Il Sole 24 Ore”) and member of the advisory board of a journal specialized in taxation of financial instruments since 2012 (Strumenti Finanziari e Fiscalità, Egea). He is also member of the Italian Association of Private Equity, Venture Capital and Private Debt (AIFI).

Roberto is a speaker at conferences and seminars on tax matters and is a widely published writer.

Roberto’s published works include:

  • Ruling no. 954-127/2017: availability of notional interest deduction on equity injections in the context of private equity transactions, Approfondimenti AIFI;
  • Italian Financial Transaction Tax, Derivative & Financial Instruments, IBFD;
  • Italian Tax Issues in Consensual Debt Restructuring, Journal of Taxation of Financial Products, CCH, W. Kluwer;
  • Regime IVA della cessione di crediti pro soluto: brevi considerazioni critiche alla luce della Sentenza GFKL, Strumenti finanziari e fiscalità, Egea.

Education and qualifications

Roberto graduated from the Università Carlo Cattaneo (LIUC), Italy with a degree (magna cum laude) in Business and Economics (Economia Aziendale).

Roberto is admitted in Italy as Dottore Commercialista and Revisore Legale (tax consultant admitted to practice before the Italian tax courts).