Category: Research Notes
Italian Tax Regimes Compared in 2026
Comparative Guide · 2026 Italian Tax Regimes Compared There is no universally “best” Italian tax regime. The right answer depends on the taxpayer’s income profile, the timing and facts of Italian tax residence and, for US taxpayers, the combined Italy–US result. This guide compares Italy’s principal individual tax regimes for 2026 through simplified numerical scenarios,…
Selling Italian Property as a U.S. Resident: Capital Gain, Foreign Tax Credit and Depreciation Recapture
Italy → United States · Cross-Border Real Estate Selling Italian property as a U.S. resident. Capital gain, foreign tax credit and depreciation recapture across two tax systems. Decision first: a U.S. tax resident selling real estate located in Italy must model the transaction in both countries before signing the deed. Italy may tax the gain…
Italian Tax Residency After Moving Abroad: AIRE, Registration and the Presumption of Residence
Italy → United States · Tax Residency Italian tax residency after moving abroad. AIRE, registration and the presumption of residence under the post-2024 rules. Decision first: registering with AIRE is necessary when an Italian citizen genuinely relocates abroad, but it does not by itself end Italian tax residence. Since 2024, Article 2 of the Italian…
Roth IRA and 401(k) for U.S. Citizens Living in Italy: 2026 Tax Guide
United States → Italy · Retirement Planning Roth IRA and 401(k) while living in Italy. Contributions, growth, distributions and treaty coordination across two tax systems. Moving to Italy does not cancel the U.S. tax status of a Roth IRA or 401(k), but it does not force Italy to reproduce that treatment. The U.S.–Italy treaty recognizes…
U.S.–Italy Estate and Inheritance Tax: How the 1955 Treaty Works in 2026
United States ↔ Italy · Estate & Succession Estate and inheritance tax across two systems. How the 1955 treaty coordinates domicile, asset situs and double-tax relief in 2026. Yes. The 1955 U.S.–Italy estate tax treaty still applies in 2026. It does not make a cross-border inheritance tax-free. It coordinates two different systems by using domicile…
Italy Tax Regimes Compared in 2026: Which One Fits Your Move?
Italy · Tax Regime Comparison · 2026 Choose Italy’s tax regime after the facts. Ordinary IRPEF, Forfettario, Impatriati, Article 44, 24-bis and 24-ter compared before you move. Decision first The Best Regime Is the One That Fits the Income – Not the Headline Rate Decision: establish Italian tax residence and classify every material income stream…
Italy’s Impatriates Regime: Four Assumptions That Cost People the Benefit
ITALY INBOUND WORKER TAX PLANNING Italy’s Impatriates Regime:four costly assumptions. Eligibility, timing, family relocation and travel days under Italy’s current inbound-worker regime. ◆ Table of Contents The Scenario What the Regime Actually Gives Assumption 1: Moving for Work Means I Qualify Assumption 2: I Can Claim It Retroactively Assumption 3: My Family Has to Move…
Italy 7% Pension Regime for American Retirees: The Question That Decides the Outcome
US–ITALY RETIREMENT TAX PLANNING Italy 7% Pension Regime:the question that decides the outcome. Foreign tax credits, Social Security, IRA and 401(k) withdrawals under Italy’s Article 24-ter regime. ◆ Table of Contents The Scenario What Is Italy’s 7% Pension Regime? Why the Answer Is Different for U.S. Citizens Is the Italian 7% Tax Creditable on Form…
Never Filed Italian Tax Return After Living in Italy? What Now?
US–ITALY TAX REMEDIATION Never Filed Italian Tax Return After Living in Italy? What Now? If you never filed Italian tax return after moving to Italy, the problem is not just a late form. You may have Italian tax residency, Quadro RW, IVIE, IVAFE and foreign asset reporting issues — even if you kept filing your…
Italian Funds PFIC: Form 8621 and U.S. Tax Risk
US TAX COMPLIANCE IN ITALY Italian Funds PFIC:Form 8621 and U.S. tax risk. Italian mutual funds, European ETFs, SICAVs, managed portfolios and insurance-linked investments through the U.S. tax lens. ◆ Table of Contents The Scenario What Is a PFIC? Italian Funds PFIC: Which Products Are Usually a Problem? Why PFICs Are Worse Than Ordinary Investments…