Services — Italy ↔ USA Legal, Tax & Corporate Advisory
Cross-border Italy–USA services: 45-min compliance diagnostic, ongoing advisory retainer, Florida LLC formation, FBAR / FinCEN 114, Quadro RW + IVAFE, US–Italy Tax Treaty, succession, Florida real estate, PFIC, GILTI, exit tax, transfer pricing, US visa referral.
All services
- Italy-US Compliance Diagnostic — 75-minute structured session and written report mapping every Italian fiscal and legal exposure tied to your US structure.
- Cross-Border Advisory Retainer — Monthly retainer covering ongoing Italian legal, tax and corporate advisory for clients with active US structures.
- Market Entry USA — Project-based advisory for Italian SMEs entering the US market: entity selection, holding structure, contracts, tax planning, US attorney coordination.
- LLC Formation in Florida — End-to-end Florida LLC formation for Italian residents, with full coverage of the Italian fiscal implications most online services ignore.
- FBAR Compliance for Italians with US Assets — FBAR (FinCEN 114) preparation, Quadro RW coordination and voluntary disclosure advisory for Italian residents with US accounts.
- Quadro RW & IVAFE for Italians with US Assets — Complete Italian foreign-asset reporting for residents with US LLCs, accounts, securities and real estate. Quadro RW + IVAFE + IVIE.
- Italy-USA Tax Treaty Advisory — Advisory and certification on the Italy-USA Tax Treaty (signed 1999, in force since 2010): treaty positioning, withholding optimization, permanent establishment risk.
- INPS Contributions Recovery from the USA — Reconstruction and claim of Italian INPS pension entitlement for Italians who worked in Italy and now live in the US — including totalization with US Social Security.
- Italy-USA Social Security Agreement — Advisory on the Italy-USA Totalization Agreement (1978): avoid double contribution payment, combine periods for pension eligibility, obtain Certificates of Coverage.
- International Succession Italy-USA — Cross-border estate planning and post-mortem advisory for Italian-American families: US estate tax for non-residents, FIRPTA, EU Reg. 650/2012, Italian forced heirship.
- Florida Real Estate for Italians — Full Italian fiscal lifecycle of US real estate ownership: purchase, holding, rental, sale, succession.
- US Visa Legal Referral: Our Miami Partner — Immigration and US visa work is handled by a trusted external attorney specialized in US immigration law, coordinated by IIILEX.
- Italy-USA Double Taxation Treaty Advisory — Deep-dive advisory on the Italy-USA Tax Treaty signed 1999 (in force since 2010): every article that matters for cross-border individuals and businesses.
- PFIC: Italian Funds for US Residents — PFIC analysis, election strategy and Form 8621 filing for Italians with mutual funds, ETFs and SICAVs who become US tax residents.
- US Exit Tax & Expatriation — Advisory and planning for long-term Green Card holders surrendering their card, and for US citizens renouncing citizenship — covering covered-expatriate status, mark-to-market rule and Italian re-entry.
- Transfer Pricing Italy-USA for SMEs — Arm's-length policy design and documentation for Italian SMEs with US subsidiaries. Methods, benchmarking, intercompany agreements, audit defense.
- GILTI for Italian Entrepreneurs — GILTI exposure analysis and structuring for US-resident Italians who own Italian operating companies (likely CFCs).
- US Tax Obligations for Italians Resident in the USA — Comprehensive cross-border compliance: Form 1040, FBAR, Form 8938, 5471, 8865, 8621, 3520, 8854 — coordinated with Italian filings.
- Italian Citizenship by Descent (Jure Sanguinis) — Eligibility analysis under the 2025 reform, document reconstruction, consular or municipal filing, 1948 maternal-line court actions — handled by an Italian-qualified attorney, with the tax consequences of citizenship explained before you apply.
- Buying Property in Italy as an American — Independent Italian legal and tax representation for US buyers: codice fiscale, preliminary contract, notary deed, registration taxes, 1-euro homes and renovations, remote purchase by power of attorney.
- Italian Inheritance & Succession for US Heirs — You inherited property, land, a bank account or a company share in Italy while living in the United States. Italian succession declaration, acceptance, cadastral transfer, co-heir deadlock and sale — handled from the Italian side.
- Moving to Italy: Visas, Residency and the Tax Line — Elective residency and digital-nomad routes, permesso di soggiorno, anagrafe registration, healthcare enrolment — and the exact point at which Italy starts taxing your worldwide income.
- Italian Taxes for Americans Living in Italy — Two tax systems, one income. Italian residence analysis, the 7% pensioner regime and new-resident flat tax, treaty relief, Quadro RW on your US assets, and Italian filings planned and coordinated with your US professionals.
- Selling or Managing Your Italian Assets from the US — The family house nobody can sell, a dormant Italian bank account, a company share, unpaid IMU. Powers of attorney, title clean-up, sale, and repatriation of the proceeds — run from Italy while you stay in the United States.
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
- I'm Italian and Own Assets in the U.S.: What Happens to Them When I Die? — An Italian resident owning U.S. real estate, U.S. shares or a Florida LLC interest can be exposed to U.S. federal estate tax on U.S.-situated assets above the $
- Buying Property in Florida as an Italian Resident: Taxes, FIRPTA and Estate Planning — An Italian resident can buy Florida real estate without becoming a U.S. resident. The question is how to structure the purchase: ownership, FIRPTA withholding o
Start here: pick by the problem, not by the label
- Opening or restructuring a U.S. company from Italy → Florida LLC formation, U.S. market entry.
- Undeclared accounts, funds or property → FBAR compliance, Quadro RW, PFIC analysis.
- Taxed twice on the same income → Italy–USA tax treaty, double taxation relief, U.S. tax residence determination.
- Contributions or pension split between two countries → INPS double-contribution recovery, totalization.
- Inheritance or property across borders → international succession, U.S. real estate advisory.
- Advanced group and shareholder exposure → GILTI/CFC, transfer pricing, exit tax.
How the services fit together
Most clients arrive with one symptom and discover two or three connected obligations. That is why a paid diagnostic consultation comes first: it sets the sequence, so you are not filing forms in the wrong order or claiming credits in the wrong year.
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.
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.
Where we work — office and areas served
Services — Italy ↔ USA Legal, Tax & Corporate Advisory 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.
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.