Fiorella San Martin

Fiorella is a general corporate and tax lawyer with extensive experience in the business sector.

Fiorella has over 10 years of experience working as a corporate tax lawyer in diverse areas, such as direct and indirect tax issues arising from cross- border transaction and double tax treaty application, for companies and individuals.

She joined WH Partners in 2020, having relocated to Malta from Peru and is fluent in Spanish, English and Portuguese. Fiorella  is the point of contact for all tax matters for the South American Region, as well as for relocation services and citizenship and immigration matters, foundations and trusts.

Prior to joining the Firm, Fiorella worked as in the In-house Lawyer & Compliance Officer for ALD Automotive Peru (Car Leasing Branch of Societe Generale).


Fiorella obtained her Law Degree in 2005 from University of Lima in Peru, being admitted to the Lima Association of Lawyers in 2006. She was graduated from an LLM in International Taxation from the University of Florida in 2011.

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