Massimo Baldi Pergami Belluzzi

Massimo Baldi Pergami Belluzzi is a partner at WH Partners, based in the firm's Rome office, where he leads work in white-collar crime, criminal tax and commercial law. A lawyer admitted to practise before the Italian Supreme Court of Cassation, he has been named White-Collar Crime Lawyer of the Year in Italy at the Corporate INTL Global Awards 2026.

Cross-disciplinary expertise in business crime and tax

Baldi Pergami Belluzzi brings more than two decades of experience to the intersection of criminal, tax and commercial law. His practice covers white-collar crime, criminal tax matters, tax and commercial litigation, and dispute resolution. He advises businesses facing tax investigations conducted by the Italian authorities and counsels clients on tax and corporate compliance, including under Italian Legislative Decree 231/2001, the cornerstone of Italy's regime on corporate criminal liability, the prevention of corporate offences and whistleblowing. This blend of skills is particularly valuable to companies operating across regulated industries, where criminal, fiscal and commercial exposure often arise from the same set of facts.

Before joining WH Partners, he founded and led the boutique firm Baldi Pergami Belluzzi more than twenty years ago and held external general counsel roles within industrial groups, giving him an in-house perspective on how legal risk affects business operations. He is registered with the Rome Bar Association and authorised to appear before the Court of Cassation, Italy's highest court, and he serves on national bar study and examination committees. A regular speaker at conferences and a lecturer at sector institutions, he works in Italian, English and Spanish.

Corporate criminal liability in Italy

Italy's framework for corporate criminal liability under Decree 231/2001 requires companies to adopt and effectively implement organisational, management and control models to prevent a defined catalogue of offences. When investigations arise, whether relating to tax, corporate governance or economic crime, businesses need advisers who understand both the criminal process and the commercial context. Baldi Pergami Belluzzi's cross-disciplinary approach allows him to defend clients in contentious matters while helping them build robust compliance structures that reduce the likelihood of future exposure. His combined command of criminal, tax and commercial law enables a coordinated defence and advisory strategy, essential where parallel proceedings and regulatory scrutiny overlap.

Advising business through regulated risk

For companies and their executives, the stakes in white-collar matters are high, encompassing reputational, financial and personal consequences. Effective counsel combines rigorous technical knowledge with strategic judgement and an understanding of how enforcement authorities operate. Baldi Pergami Belluzzi's experience across investigations, litigation and compliance makes him a trusted adviser to businesses navigating these pressures in Italy.

WH Partners

WH Partners describes itself as a pioneering, multidisciplinary and multijurisdictional law firm dedicated to supporting businesses across regulated industries, the digital economy and beyond. The firm maintains offices across several jurisdictions, including Malta, Italy (Rome), Romania, the UAE, Poland, and the Czech Republic and Slovakia, and lists white-collar crime among its extensive range of practice areas. Its international footprint and focus on regulated sectors provide a strong platform for cross-border criminal, tax and commercial work.

A recognised voice in the profession

Massimo Baldi Pergami Belluzzi's contribution to the Italian legal profession extends beyond his client work. He serves on national bar study and examination committees, is a regular speaker at conferences, and lectures at sector institutions, sharing his expertise on white-collar crime, criminal tax and corporate compliance with practitioners and businesses alike. This engagement reflects both the depth of his knowledge and his standing among peers. For multinational and domestic companies operating in Italy, having access to an adviser who is not only an experienced litigator before the Court of Cassation but also a recognised authority in his field provides real reassurance when the stakes are high.

Corporate INTL Global Awards 2026

The recognition of Massimo Baldi Pergami Belluzzi as White-Collar Crime Lawyer of the Year in Italy — Corporate INTL Global Awards 2026 highlights his standing in Italian business crime and criminal tax law. Corporate INTL's awards identify advisers who demonstrate consistent excellence within their jurisdiction and practice area. For companies and individuals confronting investigations, criminal tax exposure or compliance challenges in Italy, Baldi Pergami Belluzzi and WH Partners offer experienced, strategically astute representation.