Practice Area · I.
United States cross-border tax.
ITA advises U.S. citizens, green-card holders, families, founders and investors whose tax position connects the United States with Italy or another international jurisdiction.
The Practice
Two countries, one coordinated position.
U.S. citizenship-based taxation continues after a move. The structure must coordinate both countries before residence, compensation, investments or company management change.
Decision FirstThe strongest planning window is before Italian residence begins, before equity compensation vests, before a U.S. entity is managed from Italy and before foreign investments are sold.
Four Service Areas
Italy and the United States tax different facts in different ways.
Each area is assessed on its own facts and then coordinated with the others, so that a position taken in one country does not create an unexpected exposure in the other.
Relocation to Italy
Residence timing, Impatriati, Article 24-bis, the 7% pensioner regime, treaty residence and the combined Italian-U.S. projection.
U.S. Reporting
FBAR, FATCA Form 8938, foreign tax credits, FEIE, foreign pensions, PFICs and cross-border information returns.
Business Owners
LLCs, partnerships, S corporations, C corporations, compensation, permanent establishment, CFC and effective-management exposure.
Estate and Succession
U.S. citizenship and domicile, Italian succession, treaty coordination, ownership, beneficiary designations and lifetime transfers.
What We Deliver
Analysis that works in both countries.
- Residence and treaty analysis.
- Dual-country tax projections.
- Income sourcing and foreign tax credit mapping.
- Entity classification and governance review.
- PFIC, FATCA, FBAR and foreign-asset exposure mapping.
- Implementation sequence and adviser coordination.
U.S. and Italian conclusions are developed together. A saving in one country is not accepted as a strategy until the residual tax and reporting in the other country have been measured.
Strategic Timing
Build the position before the move.
The strongest planning window is before Italian residence begins, before equity compensation vests, before a U.S. entity is managed from Italy and before foreign investments are sold. ITA distinguishes preliminary strategy from formal return preparation and coordinates local filings where required.
Frequently Asked Questions
U.S.–Italy cross-border tax, clarified.
Does moving to Italy end U.S. taxation?
When should cross-border planning begin?
Are FBAR and FATCA the same obligation?
Can Italian tax always be credited against U.S. tax?
How are U.S. companies affected when the owner moves to Italy?
Does a discovery call include technical advice?
Consultation Options
Discuss your U.S.–Italy position.
Start with a complimentary discovery call for fit and scope, or book a strategic consultation for a preliminary technical review and action sequence.
Initial Fit & Scope
Complimentary Discovery Call
An introductory conversation to understand your situation, determine whether the firm is the right fit and define the scope of a possible engagement. No technical tax, legal, estate planning, investment or financial advice is provided during this call.
The pre-call questionnaire must be completed before the appointment is confirmed.
Strategic Preliminary Review
Cross-Border Tax Consultation
Includes preliminary review of submitted information, strategic discussion with Laura Giacomini, identification of key residence, reporting, entity, estate and timing issues, and an initial action plan. The fee is credited toward future professional services if a formal engagement is established.
Payment is required at booking via Stripe. The pre-consultation questionnaire must be completed before confirmation.
Rescheduling requests require at least 24 hours’ notice. No-shows or late cancellations for paid consultations may not be refundable. Formal advice is provided only after a written engagement has been accepted and signed.