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.

A U.S. asset held by an Italian resident is governed by two sets of rules at once: U.S. rules on the asset and on transfer at death, Italian rules on the estate and on reporting. Deciding how title is held is the cheapest decision available — and the only one that is easy to change before it matters.

Publications in this topic

• 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 $60,000 Form 706-NA t
• 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 on sale, estate tax a

Related services

• Florida Real Estate for Italians — Full Italian fiscal lifecycle of US real estate ownership: purchase, holding, rental, sale, succession.
• 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.
• 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.

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.
• Social security between Italy and the United States — Contribution years earned on one side of the Atlantic are not lost — but they only count if the coordination is claimed correctly and in time.
• 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.

Where we work — office and areas served

U.S. property and cross-border inheritance 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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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.