Italy ↔ USA Cross-Border Legal and Tax Practice
The full Italy–USA framework: 1999 Income Tax Treaty (in force since 2010), FBAR / FinCEN 114, FATCA, Italian Quadro RW with IVAFE and IVIE, fiscal residency tie-breakers (Italian art. 2 TUIR + Treaty art. 4), Florida LLC structuring, PFIC, GILTI and exit tax.
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
The Italy–USA corridor: where problems actually arise
Almost every cross-border file we see fails at one of five points: tax residence, entity classification, reporting, treaty application, or timing between the two tax years.
- Tax residence: substantial presence in the U.S. versus AIRE registration and Italian residence rules — both countries can claim you in the same year.
- Entity classification: a U.S. LLC treated as transparent in the U.S. and potentially differently in Italy.
- Reporting: FBAR (FinCEN 114) above USD 10,000 aggregate, Form 5472 for foreign-owned single-member LLCs (USD 25,000 penalty), Italian Quadro RW with IVIE and IVAFE.
- Treaty application: relief is not automatic — it depends on the article invoked, the documentation and the order of filings.
- Timing: the Italian and U.S. tax calendars do not line up, and credits claimed in the wrong year are lost.
Moving money, business and people between the two countries
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.
- Setting up in the U.S.: LLC or corporation, EIN, bank account, registered agent, state filings.
- Distributing profit back to Italy: withholding, treaty rates, Italian taxation of the distribution.
- Employment and social security: totalization between INPS and U.S. Social Security, avoiding double contributions.
- Property: purchase structure, rental income, FIRPTA on sale, estate tax exposure on U.S.-situs assets.
- Succession: U.S. estate tax on U.S.-situs assets for non-resident non-citizens, alongside Italian succession rules.
Clients outside Italy and the United States
A large part of the practice concerns people and companies that are neither resident in Italy nor in the United States: Italians living in Switzerland, the UAE, the UK, Germany, Brazil or Latin America who still own Italian assets; non-Italian founders setting up a Florida LLC from a third country; families with heirs spread across several jurisdictions.
Working language is English or Italian, meetings are held online across time zones, and documents are signed remotely through powers of attorney where the applicable law allows it. Italian law and Italian tax matters are advised on directly; U.S. federal and Florida law matters are handled in coordination with appropriately licensed U.S. professionals; the law of your country of residence is addressed with a local professional there.
- Non-resident owners of Italian real estate, bank accounts, company shares or inheritances.
- Founders in third countries opening a U.S. company, bank account and reporting position.
- Cross-border successions where heirs, assets and residence are in three or more countries.
- Italians abroad dealing with AIRE, Italian tax residence, Quadro RW and treaty positions.
- Free written request in English or Italian from any country; paid 45-minute online consultation (USD 250) when you want a decision in one call.
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.