You own a U.S. LLC and you live in Italy, are moving back, or split your life between the two countries. We review Italian tax residency, how Italy classifies your LLC (a single-member LLC is generally disregarded for U.S. federal tax purposes, but Italy does not automatically follow the U.S. classification), where the LLC is effectively managed, double taxation under the Italy–U.S. tax treaty and foreign tax credits, Italian reporting in Quadro RW with related wealth taxes, and U.S. filings such as Form 5472, coordinated with independent licensed U.S. CPAs. IIILEX is an Italian firm with offices in Milan and Miami, Florida; it is not a U.S. law firm or CPA firm.
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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 · 1200 Brickell Ave, Suite 310, Miami, FL 33131 · us@3lex.us · +1 (786) 604-8763 · +39 335 344 9660
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.