Long-form articles and reference guides on the most consequential Italy–USA legal, tax and compliance topics — authored by an Italian-qualified Attorney (Avvocato), Dottore Commercialista and Statutory Auditor working on Italy–USA cross-border matters.
Publications by topic
U.S. LLCs and corporate structure — Everything we publish on U.S. company structure for Italian founders and investors — from the first filing to the ongoing obligations most people discover too late.
U.S. and Italian reporting: FBAR and Quadro RW — Reporting obligations run in both directions. These guides cover the U.S. side (FBAR) and the Italian side (Quadro RW) of the same accounts.
Italy–USA tax compliance — The largest part of our published work: how the two tax systems overlap, where relief actually exists, and which positions have to be documented before they are claimed.
U.S. property and cross-border inheritance — Property and inheritance are where a structure set up years earlier either works or becomes expensive. These guides cover both sides of that moment.
Moving, visas and Italian litigation — Immigration and litigation both start with a deadline. These guides set out what has to exist before the filing, not after.
E-2 Visa USA: The Ultimate Guide for Italian Entrepreneurs — The United States offers unparalleled growth opportunities for Italian businesses. Discover why the E-2 Treaty Investor Visa is the top choice for Italian entrepreneurs relocating
E-2 Visa for Italian Entrepreneurs: Complete Guide 2026 — The E-2 Treaty Investor Visa is one of the most practical routes for Italian entrepreneurs entering the United States — but visa approval must be planned alongside Italian and US t
Florida Business for Italians: Less Paperwork, Same Rules — Italian entrepreneurs often discover Florida requires far less administrative burden than Italy. Here is what makes the difference — and what still matters for cross-border complia
Italy-U.S. Totalization Agreement: Pension Guide — Worked in both Italy and the U.S.? The Totalization Agreement lets you combine contribution periods from both countries to qualify for retirement benefits.
Italian Lawyer & Attorney in Florida: When You Need One — When Italians in Florida actually need an Italian-qualified lawyer or Dottore Commercialista, what cross-border work looks like in practice, and how to evaluate a firm.
Moving to Miami: How Italian Tax Residence Really Ends — Practical guide for Italians relocating to Miami: AIRE registration is not enough, the role of art. 2 TUIR, the Italy-USA Treaty tie-breaker, and the most common audit triggers in
FBAR Penalties for Italians: Willful vs Non-Willful (2026) — How FBAR penalties actually work in 2026: the willful vs non-willful distinction, recent Supreme Court guidance, the Streamlined Filing Compliance Procedures, and what Italians wit
Italians Moving to Florida: Legal & Tax Checklist (2026) — An end-to-end checklist for Italians relocating to Florida in 2026: visa selection, immigration milestones, tax-residency planning, business setup, banking, real estate and ongoing
Italian-American Dual Citizenship: Tax Implications (2026) — What dual Italian-American citizenship really means for tax: the US citizenship-based taxation principle, the FEIE and FTC, FBAR/8938 obligations, the renunciation question, and ho
IVAFE 2026: Complete Guide for Italians with US Assets — How IVAFE works in 2026 for Italian residents holding US bank, brokerage and crypto accounts: rates, tax base, calculation, exemptions and coordination with Quadro RW and FBAR.
Transferring Money from the US to Italy: 2026 Tax Treatment — When a wire transfer from a US account to an Italian account is taxable, when it isn't, what the receiving Italian bank reports, and how to document the source of funds to avoid pr
E-2 Visa USA: Tax Aspects for Italian Investors — The E-2 Treaty Investor visa from the Italian side: when SPT triggers US tax residence, treaty tie-breaker, exit-tax exposure, Quadro RW maintenance, and the right structuring befo
FBAR 2026: The Complete Guide for Italians with US Assets — Who must file the FBAR (FinCEN 114), the deadlines, the penalties for omission, and how the FBAR interacts with the Italian Quadro RW for Italian residents with US accounts in 2026
Italy–US Tax Treaty: How It Works and Which One Is in Force — Which Italy–US income tax treaty is actually in force, what it does and does not do, and the articles that decide real cases: residence tie-breaker, permanent establishment, divide
How to use the knowledge base
Every article states its publication date and the date the legal and tax references were last verified. Guides are informational: they do not replace advice on your own facts.
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.
Company and LLC guides: formation from Italy, single-member LLC reporting, Form 5472, bank account and EIN.
Reporting and compliance guides: FBAR thresholds and penalties, Quadro RW, IVIE and IVAFE, streamlined regularisation.
Treaty, pension and social security guides: totalization, double contributions, treaty relief.
Succession and property guides: U.S. estate tax for Italians, buying Florida real estate, FIRPTA.
Relocation guides: moving from Italy to Florida, tax residence in the first year, what to do before departure.
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.
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.
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.