About IIILEX International

Italian legal, tax and corporate advisory firm based in St. Petersburg, Florida. Triple Italian professional qualification (Attorney + Dottore Commercialista + Statutory Auditor), 30+ years of Italian practice, exclusive focus on Italy–USA cross-border matters.

Latest publications

• Doing Business in the United States: Structure Comes Before Speed — Forming a U.S. company takes days; structuring a U.S. business correctly takes planning. Entity selection, governance and deadlock rules, dual-jurisdiction taxa
• Do I Need a U.S. LLC to Sell in America? A Decision Guide for Italian Companies — Selling to U.S. customers does not automatically require an American company. The ETBUS and effectively connected income analysis, treaty permanent establishmen
• I Opened a Florida LLC From Italy: Now What? A Cross-Border Coordination Guide — Forming the LLC is the easy part. Italian tax residence, place of effective management under article 73 TUIR, Italian classification of the LLC, CFC rules, Quad
• Form 5472 Missed Filing and the $25,000 Penalty: Corrective Action for Italian LLC Owners — Missed a Form 5472 filing for your U.S. LLC? How the $25,000 penalty works, why the 90-day continuation clock is the most important date in the file, what a com

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, with more than 30 years of Italian practice. 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 St. Petersburg office are available by appointment.

Where we work — office and areas served

About IIILEX International is handled from our Florida practice for Italian clients living in the United States and in Italy: office in St. Petersburg (Pinellas County, Tampa Bay), assistance across Florida — including Miami and South Florida — and remotely throughout Italy.

Physical office (by appointment): IIILEX International Consulting LLC, 7901 4th St N STE 300, St. Petersburg, FL 33702, US · +1 (786) 604-8763 · +39 335 344 9660 · us@3lex.us

Areas served

• St. Petersburg and Pinellas County, Florida (physical office)
• Tampa, Clearwater and the wider Tampa Bay area
• Miami, Miami-Dade, Fort Lauderdale/Broward and Palm Beach (South Florida)
• Orlando, Naples, Sarasota and the rest of Florida
• United States nationwide, remotely (federal tax and cross-border matters)
• Italy: Milan, Rome, Turin, Bologna, Naples and the whole country, remotely

Office hours: Monday to Friday, 09:00–18:00 (US Eastern Time). Italian clients are also served in the Italian morning window (CET). Working languages: Italian and English.

Consultations are held online (video call) or in person at the St. Petersburg office. Documents are exchanged securely by e-mail.

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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, with 30+ years of Italian practice. 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 · 7901 4th St N STE 300, St. Petersburg, FL 33702 · 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.