Category: International Tax
Your Italian SRL When You Move to the United States: CFC, Form 5471 and GILTI
Cross-Border Tax · U.S.–Italy Your Italian SRL When You Move to the United States: CFC, Form 5471 and GILTI How U.S. tax classification, CFC rules, Form 5471 and GILTI interact when an Italian company owner becomes a U.S. person. Request a Complimentary Fit CallHow we work Moving to the United States does not automatically relocate…
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.…
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…
How Does the U.S.–Italy Tax Treaty Prevent Double Taxation in 2026?
In this guideWho the treaty applies toResidence and tie-breaker rulesTreatment by income categoryDouble-tax reliefCommon mistakesFrequently asked questions Decision first Does the U.S.–Italy Tax Treaty eliminate double taxation? Direct answer: No. The U.S.–Italy Income Tax Treaty does not automatically eliminate tax or filing obligations. It coordinates the two systems by allocating or limiting taxing rights and…
FIRPTA for Italian Investors in US Real Estate
US REAL ESTATE · CROSS-BORDER TAXATION Media & Publications FIRPTA for Italian Investors in US Real Estate How Italian individuals, LLC owners and foreign investors are taxed when buying, owning or selling property in the United States Laura Giacomini • Updated 2026 • International Tax Advisory Key Takeaways FIRPTA generally requires withholding when a foreign…
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…
DAC8 Crypto Reporting in Italy: 2026 Rules for Investors and Platforms
International Tax · Italy · Crypto-assets · 2026 DAC8 Crypto Reporting in Italy: 2026 Rules What investors and crypto-asset service providers need to know about due diligence, transaction reporting, self-custody evidence and the first Italian reporting cycle. Technical GuideUpdated August 2026Italy & EU DAC8 is no longer a future European proposal. The first reporting period…