Area di attività · II.
Trasferimento della residenza fiscale.
Italia’s new-resident regimes, the UK FIG framework, US state domicile and pre-immigration planning for individuals moving across jurisdictions.
L’attività
Dove vivi, con una fiscalità coerente.
La residenza fiscale non è una questione meramente formale. Dipende dal luogo in cui si svolge la vita personale, dalla provenienza dei redditi e dalla localizzazione degli interessi economici. Assistiamo imprenditori, persone dopo un exit e famiglie internazionali nella scelta della residenza coerente con gli obiettivi di lungo periodo e nella sua corretta attuazione documentale.
Sei aree coordinate
Sei percorsi verso una residenza fiscalmente coerente.
Regime nuovi residenti · Art. 24-bis TUIR
Imposta sostitutiva forfetaria sui redditi esteri ammessi, disponibile per i nuovi residenti che rispettano i requisiti dell’art. 24-bis TUIR fino a quindici periodi d’imposta.
- Verifica della non residenza in almeno nove dei dieci periodi precedenti
- Valutazione dell’interpello all’Agenzia delle Entrate
- Optional extension to qualifying family members under the amount applicable to the entry year
- Coordinamento con tassazione USA per cittadinanza e foreign tax credit
Regime degli impatriati
Riduzione della base imponibile sui redditi di lavoro prodotti in Italia per chi trasferisce la residenza fiscale, secondo la disciplina applicabile dal 2024.
- Requisito di precedente non residenza triennale
- Qualifying income generally taxable on 50% of its amount, within the statutory cap
- Durata ordinaria di cinque periodi d’imposta
- Enhanced treatment may apply where the statutory minor-child conditions are met
UK Foreign Income & Gains Regime
Transition planning under the 2025 reform — from the historical Non-Dom regime to the new four-year Foreign Income and Gains exemption and Temporary Repatriation Facility.
- 4-year FIG exemption for newly UK-resident individuals
- Temporary Repatriation Facility (TRF) timing strategy
- Transitional remittance vs arising basis analysis
- UK–Italia treaty interaction for dual residents
US Domicile & Florida Residency
Establishment of Florida domicile, severance of prior-state nexus and pre-immigration planning for non-US nationals acquiring a Green Card.
- Statutory residency test compliance and homestead election
- New York / California / Illinois nexus severance
- Green Card pre-immigration planning and PFIC exposure
- Florida LLC and trust structuring for asset protection
Exit Tax & Pre-Departure Planning
Pre-departure analysis of exit-tax, temporary non-residence, expatriation and asset-basis rules that may be triggered by an international move.
- Italian Article 166 TUIR exit-tax analysis where applicable
- US Section 877A Expatriation Tax and Form 8854
- UK temporary non-residence and capital-gains timing analysis
- Pension and deferred compensation optimisation
Gestione continuativa della residenza fiscale
Day-count tracking, factual documentation and audit-readiness support for maintaining and evidencing the intended tax-residence position.
- UK Statutory Residence Test (SRT) compliance
- Italian AIRE cancellation and Anagrafe enrolment
- Centre of vital interests documentation
- Annual review and response to authority challenges
Quadro comparativo
Tre regimi, a colpo d’occhio.
Italia
Flat Tax
Annual lump sum under the amount applicable to the entry year
Fino a 15 anni
Special treatment may apply to qualifying foreign assets and transfers
Tassati secondo le regole ordinarie
HNW investors · Retirees · Mobile families
Regno Unito
FIG Regime
Esenzione per quattro anni
Broad network; entitlement depends on facts
Si applica la tassazione britannica mondiale
2025 (replacing Non-Dom)
Finance professionals · Short to medium term
Stati Uniti
Florida
Nessuna imposta personale sul reddito in Florida
None
Federal rates and NIIT depend on taxpayer facts
Homestead exemption
US citizens · Pre-immigration planning
Domande frequenti
Decisioni sul trasferimento, risposte chiare.
Punti essenziali su residenza, AIRE, coordinamento con gli Stati Uniti e modalità dell’incarico.
Quando inizia la residenza fiscale italiana?
L’iscrizione AIRE fa cessare da sola la residenza fiscale italiana?
Un cittadino statunitense può utilizzare un regime agevolato italiano?
Cosa occorre verificare prima del trasferimento?
Qual è la differenza tra discovery call e consulenza strategica?
Modalità di consulenza
Una scelta di residenza non può essere
improvvisata per corrispondenza.
Choose an introductory call to discuss fit and scope, or reserve a strategic consultation for preliminary review of your relocation and tax-residence position.
Initial Fit & Scope
Discovery call gratuita
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, investment or financial advice is provided during this call.
The pre-call questionnaire must be completed before the appointment is confirmed.
Strategic Preliminary Review
Consulenza strategica sul trasferimento fiscale
Includes preliminary review of submitted information, strategic discussion with Laura Giacomini, identification of key residency, treaty, reporting and pre-migration 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.