Lawyers, the impacts of tax reform on professional aggregations

The 2nd edition of the Vademecum on Lawyers' Taxation takes stock of the effects of thetax reform in particular on professional aggregations. The Vademecum, presented yesterday in Rome and edited by the study commission of the Cassa forense and the Unione nazionale delle camere degli avvocati tributaristi (Uncat), is a practical guide to the tax and social security obligations of lawyers, in whatever form they practise their profession, because it takes a snapshot of every lawyer's tax regime, from the flat-rate scheme to the professional partnerships, updating it to the new regulations envisaged by the tax reform and the circulars issued by the Inland Revenue Agency.

As an effect of the entry into force, in June 2025, of the new Article 177-bis of the Tuir, introduced by Legislative Decree 192/2024, the tax neutrality of contributions of entire law firms in companies between lawyers favours professional aggregations. However, if the number of partners increases, any mergers, demergers, contributions (under certain conditions) or changes in the corporate or associational structure in the first year, to which the proposed agreement refers, are excluded from the agreement with the tax authorities (Decree-Law 81/2025). Mirror alignment, then, between the adhesion of the individual professional and the adhesion of the aggregation (both association and company between lawyers): they must travel together. In addition, the new tax status of lawyer aggregations contributes to reshaping the legal services market. These are some of the key points examined by the Vademecum.

In the conclusions, edited by the Cassa forense studies commission, it is also stated that 'knowing the taxation allows one to consciously manage one's professional activity, optimise the tax burden, reduce the tax burden, avoid penalties, take advantage of facilitations, deductions, and deductions, in order to better influence the production of income, all efforts that must be duly supported also for the future of social security that each lawyer must appropriately plan, right from the start of the legal activity'.

"In view of the attention attracted by the first Vademecum and the increasing complexity of the tax system, we deemed it useful to update the guide as an effective aid for our members," comments Maria Annunziata, president of Cassa forense. "The analysis of the professional reality that emerges from the Censis report indicates how the exercise of the profession in aggregate form represents a possible strategy to mitigate the difficulties of the legal profession, reported above all by young colleagues. However, the path towards professional integration currently finds its main obstacle in the current tax system, which makes it more convenient for individual professionals to practise individually. We hope,' adds Annunziata, 'that the legislator will intervene as soon as possible on this unjustified discrepancy in tax treatment in order to allow the development of professional aggregations that can ensure greater efficiency and quality of services rendered to users.

On a similar wavelength was the reflection of Uncat's president, Gianni Di Matteo. "Last year we set ourselves three objectives: to offer a useful service to colleagues, to promote tax compliance, and to support a fair system. This year we are adding a fourth, decisive one: to help fellow lawyers navigate tax reform. Two aspects deserve attention. First: theunique texts finally represent a codification needed to navigate through the regulatory complexity. Second: the new forms of professional aggregation enhance specialisations. The tributary lawyer, with cross-disciplinary skills on a very wide range of subjects, can now offer truly competitive services through aggregation'.