Studio Sarto Sieni

The contact people as regards the English language are Mr Lorenzo Zanaga (lorenzo.zanaga@studiosartosieni.it), Mr. Tommaso Sarto (tommaso.sarto@studiosartosieni.it) and Ms. Elisa Sieni (elisa.sieni@studiosartosieni.it) and they can be contacted directly in English via e-mail.

The contact person as regards the Spanish language is Mr. Gionata Billi (lawyer) and he can be contacted directly in Spanish via e-mail at: gionata.billi@studiosartosieni.it

The contact person as regards the French language is Mr. Gianni Sarto and he can be contacted directly in French via e-mail at: gianni.sarto@studiosartosieni.it

The contact person as regards the German language is Mr. Lorenzo Zanaga and he can be contacted directly in either German or English via e-mail at: lorenzo.zanaga@studiosartosieni.it

The contact person as regards the Russian language is Mr Tommaso Sarto and he can be contacted directly in English via e-mail at: tommaso.sarto@studiosartosieni.it


Studio Sarto Sieni has been built-up over the years based on the enormous amount of experience matured by its partners:

in the taxation field, by means of the Studio’s cornerstone represented by Mr. Gianni Sarto, who after having worked for twenty years in the State Financial Administration body (formerly the Direct Tax Department) he spent just as many working as a chartered accountant; in the business and labour law fields working alongside auditor Marco Sieni, first of all has worked as the human resource manager within large companies and subsequently he has matured more experience working in sectors associated with the relations between employees and employers.

This experience has not been lost over time, on the contrary: it has become stronger by means of the integration of dedicated professional figures working within the tax law (Mr. Lorenzo Zanaga), corporate (Mr. Tommaso Sarto and Mr. Marco Vescovi Verdiani) and bankruptcy sectors (Ms. Elisa Sieni).

The close collaboration with two lawyers (Ms. Alessandra Cambi and Mr. Gionata Billi), an engineer (Ms. Elena Sarto) and with an employment consultant (Mr. Marco Montecalvo) clearly shows the direction that the two founder members wanted the Studio to take from the outset.

Today, Studio Sarto Sieni is able to offer its clients top class professional assistance in a wide range of fields, thanks to the presence of highly specialist experts working in several sectors in order to guarantee the Client all-round support.

The Client who seeks assistance from the Studio is aware that each of his/her needs (of either a corporate or personal nature) will be managed by the professional figure most suitable to deal with such specific needs or rather by several professionals should it be necessary.

To summarise, Studio Sarto Sieni proposes itself as a Studio, the initial mission was that of working within the tax –corporate law sector, yet over the years it has broadened its internal skills by means of collaborations with professionals (chartered accountants, lawyers, engineers, employment consultants) closely bound by family ties or professional esteem.

The history of Studio Sarto Sieni

Far back in 1981, at the end of a wonderful week’s skiing holiday, while Marco Sieni and his brother-in-law Gianni Sarto, were talking about this and that on the coach that was taking them back home to Florence, they came up with a new project. The idea which they were contemplating was that of Marco opening a new professional studio in order for him to make the most his current professional skills and Gianni would have only provided “familial” support consisting of giving opinions, suggestions and encouragement.

At that time, they couldn’t afford to pay the necessary leasing costs and even less those needed to pay employees, so they opened a small studio in the basement of Gianni’s home: just one room measuring approximately 18 m² with a small window.

The first clients were relatives: Gianni’s brothers, sisters and cousins– in fact, there was a great deal of them, especially considering that Gianni was the youngest of seven brothers! – these were, above all, small business owners who carried out a wide range of activities: a pastry chef, a barman, a leather goods manufacturer, etc.

The work, which was carried out by Marco, started to gradually increase, so much so that soon, he realised that he needed help. Therefore, the first secretary, Luisa, was employed.

The reliability, correctness and la professionalism of this “extremely small” studio started to bear its fruit: within the space of a few years, the Studio premises went from a single room in the basement to two rooms with a bathroom up in the attic of the family home.

In 1984, the Studio took on more of a professional aspect by moving to the ground floor premises of a building in Florence – in Via Palazzo dei Diavoli, which was composed of three large rooms and a reception.

The boom of double entry accounting consecrated the worthiness and the importance of the initial project.

In fact, since 1985, tax laws imposed double entry accounting on a consistent number of small and medium enterprises, so that studios who were already equipped for such in terms of professional knowledge and in terms of the possession of technological tools, could make the most of this favourable moment as regards such accounting obligations. The first Olivetti M20 computers, the first chemical paper faxes, telephones and typewriters were bought. Evidently, as the company premises grew, the work also increased and so it became necessary to recruit more personnel.

So, within the space of a few months, two young accountants were employed (and who are still working for the Studio today!) together with a new secretary.

The most important turning-point, both from a qualitative-professional point of view, and as regards the Studio’s organisational and dimensional impulse, took place during the first months of 1988. In fact¸ in that period, the accountant, Mr. Gianni Sarto handed in his resignation as the Manager of the Direct Tax District Office of the Ministry of Finance – and he became a fully-fledged member of Marco Sieni’s Studio.

In this way, the Studio took the name it is known by today – “Studio Sarto Sieni”.

In the meanwhile, the Studio moved to new, larger and renovated premises, still located in Florence, at Via Bronzino n° 153; a building consisted of more than 10 rooms, two bathrooms, a waiting room and an internal courtyard. The fact that the entire building was bought by the two owners of the studio was a demonstration of how much they both believed in their project.

The remarkable technical-professional knowledge in the tax sector has been matured after having carried out a great many tax audits while working as an official of the Ministry of Finance and the Manager of the Finance Department, both within small and medium enterprises as well as within large-sized companies also of an international level.

Gianni Sarto has a rich curriculum from many points of view, of both a family and a professional nature.

Studio Sarto Sieni continued to grow and it continued to do so throughout the following years.

The morning of 29th June 1999,  Lorenzo Zanaga, Gianni Sarto’s son-in-law, graduated from the Faculty of Economics and Commerce in Florence, discussing his dissertation in tax law and in the afternoon of the same day, he was already working at Studio Sarto Sieni.

So, the newly graduated young man hardly had the time to celebrate, he soon found himself buried deep in the Studio’s professional issues. Tax-related subjects – transformed the new arrival – into yet another expert and enthusiastic professional: this “obsession” or rather a passion for tax, spread throughout the Studio.

Lorenzo Zanaga showed such passion acquiring and maturing his own professional knowledge by carrying out a period of work experience within a tax consultancy firm in London (UK) therefor making an in-depth study also within the field of international tax law.

He became a fully-fledged collaborator of Studio Sarto Sieni working as an associate member; so now there were three associate owners: Mr. Gianni Sarto, the auditor Mr. Marco Sieni and Mr. Lorenzo Zanaga.

If the Studio Sarto Sieni owners have witnessed an increase in number over time, the same has occurred also for the employees and the external collaborators, just as has happened for the matters dealt with by the Studio.

The employees became 7-8 and there were just as many collaborators.

At the beginning of the 2000s, other, new individuals came to work at Studio Sarto Sieni and who were specialised in other professional fields:  business economists-accounting analysts, lawyers, engineers and employment consultants.

It was no longer enough to speak about and deal with just and only tax-related matters; the client had (and today he has even more) the need to face and solve his own problems taking into account not only the strictly tax-related aspects, but also those of a business nature and regarding an economical operational strategy and legal and technical matters regarding the building trade, without forgetting those concerning the correct management of one’s own employees.

Therefore, during the 2000s also Gianni Sarto’s son, Mr. Tommaso Sarto and his friend Mr. Marco Vescovi Verdiani became part of the Studio Sarto Sieni “family”, who are particularly painstaking as regards corporate-administrative-managerial issues for medium-large enterprises.

During those same years, some relatives become Studio members: Mr. Tommaso Sarto’s wife, Mrs. Alessandra Cambi started her collaboration as a lawyer and who, by means of her predilection for her main activity within the field of criminal law broadens even more so the professional matters which Studio Sarto Sieni can offer its clients.

The introduction of the engineer, Ms. Elena Sarto (Gianni’s daughter) to the Studio staff coincides with the need on behalf of many clients to take care of their own real estate investments. In fact, Elena, who graduated in civil engineering and immediately qualified to carry out such profession, is particularly expert, obviously in matters relating to the construction and renovation of buildings, but also those regarding the assessment and estimate of the real estate, land and buildings market.

Subsequently, the labor consultant, Mr. Marco Montecalvo until June 2015 worked in the Studio as a self-employed professional. Mrs. Chiara Malatesta and Mr. Achille D’Angelo have then found the post going to enlarge (once again) the qualifications and professionalism related to the Studio Sarto Sieni.

And this is not the end of the story.

In 2011, after having duly accomplished her degree in Economics and Corporate Law at the University of Studies in Florence achieving a final result of 110/110 cum laude and after passing – at the age of only 26 – the professional qualifying State exam as a chartered accountant, Ms.  Elisa Sieni, the daughter of the auditor Mr. Marco Sieni and the niece of Mr. Gianni Sarto, who even though she is still at the outset of her career, she has already matured a great deal of technical knowledge in the bankruptcy sector.

The changing generational face of the Studio has never been doubted and each new “entry” never fails to underline such fact.

During the course of the same year, the Studio formalised a collaboration, which had developed over time, with the lawyer Gionata Billi who, after having achieved the professional qualification in Italy at the Bar in Florence, has broadened his experience by obtaining the homologation of his degree in Spanish law on behalf of the Ministerio de Educación y Ciencia de España.

To date, therefore, Studio Sarto Sieni can rely on the following professional figures:

Mr. GIANNI SARTO – chartered accountant and auditor

Mr. MARCO SIENI – auditor

Mr. LORENZO ZANAGA – chartered accountant and auditor

Mr. TOMMASO SARTO – chartered accountant and auditor

Ms. ELISA SIENI – chartered accountant

Mr. MARCO VESCOVI VERDIANI – chartered accountant and auditor

Ms. ELENA SARTO – civil engineer

Ms. ALESSANDRA CAMBI – criminal lawyer

Mr. GIONATA BILLI – civil lawyer

Mrs. CHIARA MALATESTI – employment consultant 

Mr. ACHILLE D’ANGELO – employment consultant



Ms. ANGELA SARTO – accountant


Mr. SIMONE CELATA – accountant

Mr. MARCO VANNINI – economist

Mrs. DANIELA SARTO – secretary

Consulting services

Each professional and therefore every studio which associates more than one of these, has its own characteristics and “favourite” subjects. This predilection initially derives from a passion for a subject which often coincides with one’s own direct and professional experience. So, it is not surprising that Studio Sarto Sieni was established with a marked tax-related nature, a logical consequence deriving from the love of such subject on behalf of one of the two founder members (Gianni Sarto) as well as his professional career (first of all he was an employee and subsequently he was the manager of the financial department and last of all, he was a chartered accountant).

However, to limit the skills offered by the Studio only to the tax sector would be too restrictive, due to the fact that the integration of new professional figures has enriched the offer of services to the clients. The main services are briefly stated as follows.

Tax-related services

Tax, such a complex, detailed subject and in continuous evolution, is the “daily bread” of this Studio which works alongside companies, international groups and real estate owners, as well as natural persons dealing with tax-related problems and disputes. The tax consultancy service offered ranges from the simple compilation of income statements, through the consultancy and planning as regards the use of tax shields, to a continuous and complete assistance for more complex situations, offering technical assistance and representation during the various stages of court proceedings in case of tax litigation. Moreover, it frequently occurs that other professionals and colleagues avail of Mr. Gianni Sarto’s specialist tax-related consultancy services.

As regards such, the Studio is strengthened by the several decades of experience matured by Mr. Gianni Sarto as well as the knowledge of Mr. Lorenzo Zanaga who dedicate themselves to this subject with passion and great mastery, assisted and supported by the enthusiasm of Ms. Elisa Sieni.

Corporate Services

Studio Sarto Sieni is, also capable of guaranteeing corporate consultancy services and the relative assistance as regards all aspects of corporate law paying particular attention to the fulfilments associated with normal corporate management and the relations between the professional figures involved within the business system.

The Studio can therefore participate in the solution of all problems relating to:

Partnerships and joint stock companies;

Cooperative, sporting companies and mutualistic partnerships;

No-profit associations;

Fulfilments relating to the incorporation and the closure of a company;

Extraordinary operations;

The purchasing and management of trademarks and patents;

Balance sheet and profitability analysis;

The drafting of statues and shareholder’s agreement voting pact;

Participations in partners’ meetings;

Commercial agreements and contracts;

Company Start-up and Business Development

The Studio professionals work alongside the businessman who, starting from an idea, wishes to create an enterprise by accompanying him throughout the stages of the project, planning, investment and the consequent result. First of all, the consultancy materialises by identifying together the most congenial type of company to meet with the businessman’s requirements and objectives as well as taking care of its incorporation (legal fulfilments, the drafting of the deed of partnership and the company statute, etc.…), working alongside the businessman during the start-up stage by means of the creation of a business plan, economic and financial analyses, the examination of the authorisations needed in order to be able to carry out the business activities, etc.

External Audit

The auditing of accounts derives from the company partners’ or shareholders’ needs to allow an independent entity (the auditor) to verify whether what has been stated in the balance sheet corresponds to the actual company situation.

Recently, legislation in many Countries has introduced rules relating to the compulsoriness of audits and they have regulated the auditing activities by means of the enacting of auditing principles recognised at an international level (acknowledged also by Italian law).

For many years now, Studio Sarto Sieni associates carry out the role of members (and in some cases also that of President) of Boards of Auditors as well as that of auditors for joint stock companies.

In this delicate role, the auditors have been able to show, not only their competence and professionalism but also extreme sensitivity towards business problems by providing, on more than one occasion, suggestions and support to the company’s decision-makers.

Technical Surveys and Real Estate Appraisals

A technical survey is more frequently requested by the notary upon stipulating the deed of sale of property and it is generally charged to the vendor. This is the report that is drawn up by a technician after having carried out the necessary research (cadastral register, municipality, etc.) and which certifies the compliance to specific laws.

Moreover, either for a deed of sale, for inheritance or tax litigation purposes, etc… the evaluation of property is needed; in these cases, it is necessary to seek the assistance of a technician who after having carried out the relative research, he identifies the most probable market value of such assets. According to the client’s needs, it may be necessary and opportune to draw up a sworn expert’s report (accompanied by the oath statement with the standard text stating to “have faithfully discharged his duties assigned with the sole aim of allowing the truth to prevail”), sworn by the expert before the clerk working within a judicial office.

The Studio, by means of the engineer, Ms. Elena Sarto, is capable of providing these professional services.

Estimates and Assessment of companies and corporate shareholdings

The Studio, together with its professionals, also offers an indispensable service relating to the company and corporate estimates and assessments which consists of establishing an economic value to both the overall assets belonging to the businessman as well as to corporate shareholdings. The assessment process is complex and delicate in which the professionals, by means of their experience and professionalism give life to an assessment process that brings them to identify a final value. The determination of the value of a company, one of its branches or shareholdings, is, in fact, usually a key moment in the businessman’s decision-making process. This Studio has always assisted its clients by providing the drawing up of surveys, estimates and company assessments in relation to the different business aims: assessment requests for legal purposes, evaluation for transaction needs (during takeover, merger, transformation transactions as well as the creation of joint venture enterprises, etc. …), and finally the congruity approval of the established value or price relating to capital raising transactions.

Labour law and Human Resource Management

We agree with the expression “the employees make a great business” as it highlights the important role that the human factor plays also in business. The businessman makes mistakes by neglecting the management and optimisation of human resources and the employee or collaborator makes mistakes by ignoring the businessman’s needs.

The on-site experience matured by most of the professionals who work within Studio Sarto Sieni allows them to face each problem and issue associated with labour law and human resource management with both a technical and practical approach.

Inheritance Law Services

Working within the field of inheritance by mortis causa is both a delicate and complex matter. In fact, it often happens that people find themselves in difficulty managing the “future destiny” of their property, both due to their entity and to family situations which can sometimes prove to be difficult.

For this reason, the Studio also offers its clients consultancy services relating to inheritance planning, guaranteeing in this way objective and professional solutions, which obviously take into account the client’s wishes, relieving the latter of such woeful duties of considerable technical and emotional difficulty.

Criminal Legal Aid

In the world today, where we witness an exponential number of crimes, it may happen, even if unintentionally, to end up in situations such as having to undergo an interrogation, the notification of the conclusion of preliminary investigations, committal for trial, or, a criminal decree could be issued or even an order of pre-trial detention or the legal seizure of assets, etc.: for all these occurrences, it is necessary to rapidly nominate a private defence lawyer who is an expert in criminal law with in-depth knowledge of the criminal law code. This service is offered right from the first important stages of the court proceedings, with the aim of immediately clarifying the client’s position and of choosing the most suitable defence strategy.

Within the Studio, lawyer Mrs. Alessandra Cambi, right from the outset of her career has always dedicated herself to this branch of law, and she is, therefore, the professional to which the Studio confidently entrusts the most “delicate” matters relating to criminal law.

Civil Legal Aid

Within the civil law sector, just as in all branches of law, today one witnesses a continual regulation of many aspects of daily life: ranging from the purchase of a second-hand car to that of a malfunctioning mobile phone, from the car accident to an unfair administrative fine, from condominium problems to the management of life insurance, accidents, damage, liability insurance, from the rules of civil neighbourly behaviour, to debt collection to management of litigation with suppliers and clients, etc. Each of these circumstances often requires a punctual consultancy service which supports the clients in the correct management of the problem so as to avoid that a right turns into a wrongdoing and to get satisfaction from one’s claims.

For this reason, Studio Sarto Sieni has always given great importance to offering its clients constant legal aid.

Lawyer Mr. Gionata Billi, by sharing the Studio’s approach, supports companies and individual citizens by putting his professionalism at their disposal.

Administrative Practices

Nowadays, there are a great many administrative obligations to fulfil and which each economic organisation (whether it be a company or a one-man business) must carry out with a consequent expenditure of both energy and time. Often, also the compilation of a simple form can cause doubts to arise and must be carried out without superficiality.

Civil Engineering Services

Also the engineer, Ms. Elena Sarto works within the Studio; she graduated in Florence with a degree in civil engineering, following a course of studies in the building sector. Her curriculum of studies had brought her to mature skills relating to the carrying out of surveys and the relative technical drawings, regarding structural and architectural planning, works management as well as problems relating to on-site safety (e.g. Safety coordination plan, OSP, PIMUS, etc.).

In addition, this professional is able to work alongside the Studio in the preparation of technical surveys relating to sales procedures, property estimates, as a technical expert witness (CTP) and, due to the fact that she is a member of the technical expert association within the Court of Florence, she also carries out court-appointed appraisals (CTU).

Accounting services

Accounting requires the use of the necessary tools which today, are mainly of a computerised nature, in order to identify business elements and therefore to keep the compulsory accounting records updated (e.g.: the daily transactions book, the inventory register, VAT books and the company records).

The accounting and tax duties in the current situation require both professionalism and experience and as regards such, the Studio puts a valid team at the disposal of its clients which is composed of economists and accountants who, every day, work alongside with businessmen and their countless business problems. These experts take care of the company’s accounts by offering a graduated service according to the needs and characteristics of the companies themselves, proposing in this way a personalized service enabling the establishment of a trustworthy relationship between the professional and the client.

Industrial Assistance

For the last few decades, businessmen of small-medium enterprises have had to face an evolution of the business system which has forced them to deal with, on a day-to-day basis, problems which up until a few years ago, were exclusively reserved to professionals. Just think of the administrative problems that are encountered today in opening a bar or a restaurant: ranging from the municipal licences, through Local Health Authority regulations right up to those linked to the subject of labour law. Today, the businessman spends a lot of his time and energy tackling with professionals (chartered accountants, lawyers, employment consultants, building surveyors and engineers) and often he must face problems which are out of his personal and professional reach. There is a new professional figure that fits the bill in this type of situation; in fact, we are dealing here with nothing else but a new role that a chartered accountant is called upon to play. This professional figure has to be capable not only of supporting the businessman, but also he has to work alongside him on a day-to-day basis facing problems together with him and therefore bringing about a different specific competence.

Throughout the years of experience matured by this Studio, on more than one occasion, it has been possible to work alongside a businessman who started-up a company together with a chartered accountant who assisted him during the start-up stage as regards the relations with the Public Administration, the banking institutes and with other professional figures (engineers and building surveyors for work relating to the modernisation of the premises, the employment consultant for the recruitment of the first employees): these are the activities which drain most of the businessman’s energy.

In this field, Mr. Tommaso Sarto, who, on the strength of his experience carried out within companies– his curriculum vitae can be found in the appropriate section– as well as his professional skills, has worked side-by-side with businessmen working in the communication, building and mechanical production sectors.

By means of his assistance, Mr. Tommaso Sarto has relieved businessmen of duties that required having contacts with the Public Administration and the banking institutes and carrying these out with competence and professionalism. Obviously, the decisions are always left to be made by the businessman, yet this latter figure has been greatly helped by having a professional “entirely for himself” and who experiences both the everyday problems and objectives that the company has. All this reduces errors to a minimum and speeds up the length of the company start-up process.

To date, the importance of this role within the business culture scenario has still not been recognised,  however, who has taken advantage of the real capacity of such role, has been able to optimize his own investments and to start-up a business with greater enthusiasm and in less time.

Rubino Sas

Rubino Sas is the business data processing company that has worked alongside the Studio right from its foundation. The company carries out purely accounting services for Studio Sarto Sieni clients. The close relationship between the two enterprises guarantees a high profile of services offered by the company as regards accounting and it offers the Rubino Sas clients immediate access to the professionalism provided by Studio Sarto Sieni.

Asset Management

There is an increasing number of clients who, either for reasons associated with investments, inheritance purposes or as part of their main professional activities, find themselves having to deal with real estate assets. Whatever the “source” of the asset may be, it goes without saying that real estate management today brings about the need to face problems that range from building, electrical and plumbing issues to those of a legal and administrative nature. Today, managing real estate assets means to have to deal with engineers and building surveyors as well as plant designers/installers during the initial stages of construction and renovation. Daily problems also include tenants in arrears – requiring the services of a lawyer – or the administration of expenses – that calls for wise resource management.

All these activities can be carried out by Studio Sarto Sieni as a whole  by availing of the services of individual professionals who, within the Studio itself, work well together as part of a competent team. An emblematic case is that of a private client who had entrusted the management of his real estate assets to the Studio for decades (this consisted of several buildings, used for both residential and office purposes). The Studio dealt with the research for new tenants, the signing of leasing contracts, the collection of rent payments, the management of ordinary and extraordinary maintenance activities. All financial transactions and activities carried out relating to such assets were reported monthly to the owner.

Training Services

The philosophy of Studio Sarto Sieni is that training represents an investment in knowledge which allows professionals to be better qualified to face the management of social-economic change.

Moreover, it is well-known that legislation is in continual evolution and this creates many problems concerning the certainty and interpretation of laws relating to companies, private individuals and professionals. For this reason indeed, Studio Sarto Sieni offers its clients updating services not only by means of sending out of informative circular letters (see the section relating to Circular letters in the Reserved Area) with the aim of involving them in the main latest news in the tax sector, but also as regards training and refresher courses.

However, considering that each company represents an individual entity, with its own needs, peculiarities and objectives, the Studio policy is not that of providing “standard”, or rather  “package” courses, but to offer a training service that adapts itself to the real needs of the client and his corporate reality.

With this aim in mind, many courses have already been held relating to the business sector by Mr. Gianni Sarto, Mr. Lorenzo Zanaga and Mr. Tommaso Sarto, by engineer Ms. Elena Sarto relating to scientific issues and by lawyer Mr. Gionata Billi as regards legal matters.