About IIILEX International

Italian legal, tax and corporate advisory firm based in Miami, Florida. Triple Italian professional qualification (Attorney + Dottore Commercialista + Statutory Auditor), exclusive focus on Italy–USA cross-border matters.

Latest publications

Selling into the U.S. Without a U.S. Entity: USTB, ECI and the Italy–U.S. Treaty — An Italian company can sell to U.S. customers without a U.S. subsidiary, but that does not mean no U.S. tax. How the U.S. trade or business and ECI tests intera
Florida Has No State Income Tax: What It Means for Your LLC, and What It Doesn't — Florida has no personal income tax, but an LLC taxed as a corporation pays the 5.5% Florida corporate income tax after a $50,000 exemption. How classification c
Beneficial Ownership Reporting After the FinCEN August 2026 Final Rule — On 11 August 2026 FinCEN permanently ended BOI reporting for US companies. Certain foreign entities registered in the US remain in scope, and federal tax report
Florida LLC Sales Tax: Registration, Nexus and the $100,000 Remote Sales Rule — A Florida LLC does not automatically mean "no sales tax". The 6% state rate, county surtax, dealer registration, nexus, the $100,000 remote-seller threshold, ma

Who advises you: qualifications and scope

Avv. Dott. Massimo Leonardi is an Italian-qualified Attorney (Avvocato), Dottore Commercialista and Statutory Auditor (Revisore Legale), qualified in Italy. He is not admitted to practice law in Florida or elsewhere in the United States and is not a U.S. Certified Public Accountant.

That distinction matters when you choose an advisor for an Italy–USA matter: it tells you exactly which opinions are given directly and which are delivered together with a licensed U.S. counterpart.

Italian law and Italian tax matters: advice given directly, under Italian professional qualifications.
U.S. federal and Florida law matters: handled in coordination with appropriately licensed U.S. professionals.
Cross-border coordination: structure, reporting obligations, treaty positions and the sequence of filings in both countries.

What we actually work on

The practice is limited to cross-border matters between Italy and the United States: corporate structuring, Florida LLC and corporation formation, U.S. and Italian reporting obligations, tax treaty positions, social security and pension coordination, succession and estate tax, and U.S. real estate held by Italian residents.

Italian individuals and families who moved to Florida, or who plan to.
Italian companies opening a subsidiary, branch or distribution operation in the United States.
U.S. persons with Italian income, real estate, companies, funds or inheritances.
Professionals and accountants who need an Italian-side counterpart for a U.S. client file.

How a matter is run from start to finish

Every engagement starts with a 45-minute online consultation (USD 250) or a free written contact request. We reply in Italian or English, usually within one business day.

Intake: facts, residence history, entities, accounts, filings already made.
Written position: what each country can tax, which forms are due, which deadlines are already open.
Execution: filings, formation, treaty documentation, coordination with U.S. professionals.
Follow-up: annual calendar of Italian and U.S. obligations, so nothing lapses.

Can you advise on U.S. law directly?

No. Advice on U.S. federal or Florida law is delivered in coordination with appropriately licensed U.S. professionals. Italian legal and tax advice is given directly.

In which languages do you work?

Italian and English, in writing and in consultations.

Do I need to travel to Florida?

No. Consultations are held by video call; meetings at the Miami office are available by appointment.

Next step — book a 45-minute online consultation

Book a consultation (USD 250 · 45 minutes) · Send a contact request

About the firm

IIILEX International Consulting LLC is the Florida-based practice of Avv. Dott. Massimo Leonardi — Italian-qualified Attorney (Avvocato), Dottore Commercialista and Statutory Auditor (Revisore Legale), qualified in Italy. We work exclusively on cross-border matters between Italy and the United States, in coordination with licensed U.S. professionals for matters of U.S. law.

IIILEX International Consulting LLC · 1200 Brickell Ave, Suite 310, Miami, FL 33131 · us@3lex.us · +1 (786) 604-8763 · +39 335 344 9660

Versione italiana

Massimo Leonardi is admitted to practice law in Italy and is not admitted to practice law in Florida or elsewhere in the United States. He is qualified in Italy as Dottore Commercialista and Revisore Legale and is not a U.S. Certified Public Accountant. IIILEX International Consulting LLC provides cross-border consulting and Italian legal and tax advisory services. Matters requiring advice on U.S. or Florida law are handled in coordination with appropriately licensed U.S. professionals.