Gabriele is recognised for his expertise in guiding clients through the tax and legal implications of relocating to Italy, including under favourable regimes such as the Lump Sum Tax Regime and the Impatriate Regime. Gabriele also advises on the tax treatment of complex income items, including carried interest and other equity-based incentives, as well as on sophisticated wealth planning structures such as trusts and similar instruments. He further assists clients in designing and implementing bespoke estate planning strategies aimed at the efficient transfer of wealth to the next generation, including in connection with the acquisition and disposal of high-value assets such as real estate and works of art.