Category: EU Tax
Employee or Contractor in Italy? The Tax Decision Before You Move
US–ITALY EXECUTIVE TAX PLANNING Employee or Contractor in Italy? The Tax Decision Before You Move For a U.S. executive, the choice between employee or contractor in Italy is not an HR detail. The structure can change Italian tax, U.S. tax reporting, social-security coverage, access to Italian incentive regimes, withholding obligations and the company’s own exposure.…
Returning to Italy from the United States: Tax Checklist
U.S.-Italy Return Planning Returning to Italy from the United States: What to Review Before You Move For Italians returning from the United States, the most important tax decisions are often made before Italian residence begins. This guide identifies the U.S.-Italy issues to review before setting the return date. By Laura Giacomini · ITA International Tax…
Case Study: A US Couple Retiring to Italy — The 10 Tax Questions We Walk Through First
Illustrative Case Study A U.S. Couple Retiring to Italy: 10 Tax Questions to Review First Meet Mark and Susan, a fictional U.S. couple preparing to retire in Italy. Their questions illustrate the cross-border issues that should be reviewed before Italian tax residence begins. By Laura Giacomini · ITA International Tax & Advisor Case Study Index…
Moving to Italy as a US Person: The Tax Checklist Before You Become a Resident
U.S.-Italy Relocation Planning Moving to Italy as a U.S. Person: The Tax Checklist Before Residency A U.S. person moving to Italy faces tax decisions that are generally easier to evaluate before Italian residence begins. This checklist identifies the cross-border questions to review first. By Laura Giacomini · ITA International Tax & Advisor Pre-Arrival Checklist Identify…
Italy 7 Percent Flat Tax Pensioners
Italian Tax Residency · Retirement Relocation Media & Publications Italy 7% Flat Tax for Foreign PensionersThe Complete 2026 Guide How foreign retirees can relocate to Southern Italy and potentially apply a 7% substitute tax on foreign-source income under Article 24-ter TUIR Laura Giacomini · Founder & Lead International Tax Advisor|Updated 2026|~12 min read Key Takeaways…
Esterovestizione in Italy: The Ultimate English Guide
ITALIAN INTERNATIONAL TAX · CORPORATE RESIDENCY Esterovestizione in ItalyThe Complete English Guide How Italy taxes foreign companies effectively managed from Italy — and what international entrepreneurs, holding companies and UAE structures need to know Laura Giacomini · Founder & Lead International Tax Advisor | Updated 2026 | ~14 min read Key Takeaways “Esterovestizione” refers to…
FBAR vs FATCA: What Americans in Italy Must
US-ITALY TAX COMPLIANCE · 2026 FBAR vs FATCA for Americans in ItalyThe Complete 2026 Guide A practical cross-border guide for U.S. citizens, Green Card holders and dual nationals resident in Italy facing overlapping U.S. reporting obligations Laura Giacomini · Founder & Lead International Tax Advisor | Last updated: May 2026 | ~12 min read Key…
Delaware vs Wyoming LLC in 2026: The Definitive Guide for Italian Entrepreneurs
US ENTITY STRUCTURING · 2026 Delaware vs Wyoming LLC in 2026The Definitive Guide for Italian Entrepreneurs A strategic comparison of US tax treatment, banking access, compliance requirements and Italian CFC and esterovestizione risks Laura Giacomini · Founder & Lead International Tax Advisor|Updated 2026|Professional guide Section 1 Executive Summary Decision first: Delaware is normally the better…
Italy Flat Tax €300,000 for High-Net-Worth Individuals: The Complete 2026 Guide
Italy new-resident flat tax · 2026 decision guide Italy Flat Tax €300,000:The Complete 2026 Guide Decision first: Article 24-bis can be efficient for high-net-worth individuals with substantial recurring foreign-source income, but the fixed tax is only one part of the analysis. Residence history, source rules, treaty interaction, entity classification, family inclusion and succession exposure must…
EU Tax Residency in 2026: NHR, Flat Tax & Golden Visa Compared
EUROPE · ITALY · UNITED STATES EU Tax Residency in 2026:NHR, Flat Tax and Golden Visa Compared A residence permit does not determine tax residence, and a preferential tax regime does not eliminate treaty conflicts or U.S. worldwide taxation. The correct country is the one whose residence test, income classification and special regime fit the…
