Category: Research Notes
1031 Exchange Moving to Italy: The Tax Trap
ANONYMOUS CASE STUDY · US–ITALY REAL ESTATE 1031 Exchange Before Moving to Italy: A Quantified Decision A U.S. real estate investor planned to defer approximately $375,000 of current U.S. tax through a Section 1031 exchange, then become tax resident in Italy. The exchange was technically available in the United States. The cross-border decision was whether…
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…