{"id":1206,"date":"2026-02-25T14:09:34","date_gmt":"2026-02-25T14:09:34","guid":{"rendered":"https:\/\/www.itataxadvisor.com\/fatca-e-fbar-cio-che-ogni-espatriato-americano-deve-sapere-nel-2025\/"},"modified":"2026-02-26T19:41:18","modified_gmt":"2026-02-26T19:41:18","slug":"fatca-e-fbar-cio-che-ogni-espatriato-americano-deve-sapere-nel-2025","status":"publish","type":"post","link":"https:\/\/www.itataxadvisor.com\/it\/fatca-e-fbar-cio-che-ogni-espatriato-americano-deve-sapere-nel-2025\/","title":{"rendered":"FATCA e FBAR: ci\u00f2 che ogni espatriato americano deve sapere nel 2025"},"content":{"rendered":"<p><!-- ITA Article 01 | FATCA & FBAR | Brand: Navy #0D1B2A Gold #C9A870 --><\/p>\n<div class=\"ita-bs-wrap\">\n<div class=\"ita-bs-hero\" style=\"background:linear-gradient(135deg,#0D1B2A 0%,#1a2f4a 100%);padding:40px 30px;text-align:center;max-height:280px;\">\n<span style=\"background:#C9A870;color:#0D1B2A;padding:5px 14px;border-radius:20px;font-size:11px;font-weight:700;letter-spacing:2px;text-transform:uppercase;\">Conformit\u00e0<\/span><\/p>\n<h1 style=\"color:#FFFFFF;font-size:clamp(22px,3vw,34px);font-weight:700;margin:16px 0 12px;line-height:1.3;\">FATCA e FBAR: ci\u00f2 che ogni espatriato americano deve sapere nel 2025<\/h1>\n<div style=\"color:#C9A870;font-size:13px;letter-spacing:1px;\">\n<span>Febbraio 2025<\/span> | <span>Redazione ITA<\/span> | <span>8 min read<\/span>\n<\/div>\n<\/div>\n<div style=\"max-width:100%;margin:0 auto;padding:50px 60px;color:#f5f0e8;background:#0D1B2A;font-family:Georgia,serif;line-height:1.8;font-size:17px;\">\n<p style=\"font-size:18px;color:#C9A870;font-weight:500;border-left:4px solid #C9A870;padding-left:20px;margin-bottom:40px;\">Se \u00e8 un cittadino statunitense o un titolare di Carta Verde che vive all&#8217;estero, FATCA e FBAR sono due obblighi di conformit\u00e0 che non pu\u00f2 permettersi di ignorare. La mancata segnalazione pu\u00f2 comportare sanzioni a partire da 10.000 dollari per violazione. <\/p>\n<h2 style=\"color:#C9A870;font-size:24px;font-weight:700;margin:40px 0 16px;padding-bottom:10px;border-bottom:2px solid #C9A870;\">Che cos&#8217;\u00e8 il FATCA?<\/h2>\n<p style=\"color:#f5f0e8;\">Il Foreign Account Tax Compliance Act (FATCA), emanato nel 2010, richiede ai contribuenti statunitensi che detengono attivit\u00e0 finanziarie al di fuori degli Stati Uniti di segnalare tali attivit\u00e0 all&#8217;IRS. Anche le istituzioni finanziarie straniere sono tenute a fornire informazioni sui conti detenuti da persone statunitensi. <\/p>\n<p style=\"color:#f5f0e8;\">La segnalazione FATCA avviene tramite il <strong style=\"color:#C9A870;\">modulo 8938<\/strong>, presentato con la dichiarazione dei redditi annuale. Le soglie di rendicontazione variano a seconda del suo stato di dichiarazione e se vive negli Stati Uniti o all&#8217;estero. <\/p>\n<div style=\"background:#1a2f4a;border-left:4px solid #C9A870;padding:24px 28px;margin:32px 0;border-radius:0 8px 8px 0;\">\n<strong style=\"color:#C9A870;display:block;margin-bottom:12px;\">Soglie di rendicontazione FATCA (residenti all&#8217;estero):<\/strong><\/p>\n<ul style=\"margin:0;padding-left:20px;color:#f5f0e8;\">\n<li>Single filers: patrimonio superiore a <strong style=\"color:#C9A870;\"> 200.000 dollari<\/strong> alla fine dell&#8217;anno o a <strong style=\"color:#C9A870;\"> 300.000 dollari<\/strong> in qualsiasi momento.<\/li>\n<li>Coniugi: patrimonio superiore a <strong style=\"color:#C9A870;\"> 400.000 dollari<\/strong> alla fine dell&#8217;anno o a <strong style=\"color:#C9A870;\"> 600.000 dollari<\/strong> in qualsiasi momento.<\/li>\n<\/ul>\n<\/div>\n<h2 style=\"color:#C9A870;font-size:24px;font-weight:700;margin:40px 0 16px;padding-bottom:10px;border-bottom:2px solid #C9A870;\">Che cos&#8217;\u00e8 l&#8217;FBAR?<\/h2>\n<p style=\"color:#f5f0e8;\">Il Foreign Bank Account Report (FBAR), formalmente noto come modulo FinCEN 114, richiede alle persone statunitensi di segnalare i conti finanziari esteri se il valore complessivo supera i <strong style=\"color:#C9A870;\"> 10.000 dollari<\/strong> in qualsiasi momento dell&#8217;anno solare.<\/p>\n<p style=\"color:#f5f0e8;\">A differenza del FATCA, l&#8217;FBAR viene depositato separatamente dalla dichiarazione dei redditi &#8211; direttamente presso il Financial Crimes Enforcement Network (FinCEN) &#8211; e la scadenza \u00e8 il <strong style=\"color:#C9A870;\">15 aprile<\/strong>, con una proroga automatica al 15 ottobre.<\/p>\n<h2 style=\"color:#C9A870;font-size:24px;font-weight:700;margin:40px 0 16px;padding-bottom:10px;border-bottom:2px solid #C9A870;\">FATCA vs FBAR: differenze chiave<\/h2>\n<div style=\"overflow-x:auto;margin:24px 0;\">\n<table style=\"width:100%;border-collapse:collapse;font-size:15px;\">\n<thead>\n<tr style=\"background:#C9A870;color:#0D1B2A;\">\n<th style=\"padding:14px 16px;text-align:left;\">Caratteristica<\/th>\n<th style=\"padding:14px 16px;text-align:left;\">FATCA (Modulo 8938)<\/th>\n<th style=\"padding:14px 16px;text-align:left;\">FBAR (FinCEN 114)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background:#1a2f4a;border-bottom:1px solid #2a3f5a;\">\n<td style=\"padding:12px 16px;color:#f5f0e8;\">Archiviato con<\/td>\n<td style=\"padding:12px 16px;color:#f5f0e8;\">IRS (con la dichiarazione dei redditi)<\/td>\n<td style=\"padding:12px 16px;color:#f5f0e8;\">FinCEN (separatamente)<\/td>\n<\/tr>\n<tr style=\"background:#162538;border-bottom:1px solid #2a3f5a;\">\n<td style=\"padding:12px 16px;color:#f5f0e8;\">Soglia<\/td>\n<td style=\"padding:12px 16px;color:#f5f0e8;\">$200.000+ (all&#8217;estero)<\/td>\n<td style=\"padding:12px 16px;color:#f5f0e8;\">$10,000+<\/td>\n<\/tr>\n<tr style=\"background:#1a2f4a;border-bottom:1px solid #2a3f5a;\">\n<td style=\"padding:12px 16px;color:#f5f0e8;\">Scadenza<\/td>\n<td style=\"padding:12px 16px;color:#f5f0e8;\">Data di scadenza della dichiarazione dei redditi<\/td>\n<td style=\"padding:12px 16px;color:#f5f0e8;\">15 aprile (est. automatica 15 ottobre)<\/td>\n<\/tr>\n<tr style=\"background:#162538;\">\n<td style=\"padding:12px 16px;color:#f5f0e8;\">Sanzione (non dolosa)<\/td>\n<td style=\"padding:12px 16px;color:#f5f0e8;\">Fino a 10.000 dollari<\/td>\n<td style=\"padding:12px 16px;color:#f5f0e8;\">Fino a $10.000\/anno<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 style=\"color:#C9A870;font-size:24px;font-weight:700;margin:40px 0 16px;padding-bottom:10px;border-bottom:2px solid #C9A870;\">Errori comuni da evitare<\/h2>\n<ul style=\"padding-left:24px;color:#f5f0e8;\">\n<li style=\"margin-bottom:12px;\"><strong style=\"color:#C9A870;\">Supponendo che il credito d&#8217;imposta estero elimini gli obblighi di dichiarazione<\/strong>, non \u00e8 cos\u00ec. Deve comunque presentarsi anche se non \u00e8 dovuta alcuna imposta. <\/li>\n<li style=\"margin-bottom:12px;\"><strong style=\"color:#C9A870;\">Manca il calcolo della soglia FBAR<\/strong> &#8211; la soglia di 10.000 dollari si applica all&#8217;insieme di TUTTI i conti esteri, non a ciascun conto individualmente.<\/li>\n<li style=\"margin-bottom:12px;\"><strong style=\"color:#C9A870;\">Dimentica i piani pensionistici esteri<\/strong>: questi sono spesso soggetti a rendicontazione sia ai sensi del FATCA che dell&#8217;FBAR.<\/li>\n<li style=\"margin-bottom:12px;\"><strong style=\"color:#C9A870;\">Non segnalare i conti con autorit\u00e0 di firma<\/strong> &#8211; se ha autorit\u00e0 di firma su un conto estero, deve essere segnalato sull&#8217;FBAR anche se non si tratta di denaro suo.<\/li>\n<\/ul>\n<h2 style=\"color:#C9A870;font-size:24px;font-weight:700;margin:40px 0 16px;padding-bottom:10px;border-bottom:2px solid #C9A870;\">Come pu\u00f2 aiutare ITA<\/h2>\n<p style=\"color:#f5f0e8;\">Presso ITA International Tax &amp; Advisor, i nostri specialisti della compliance assistono gli espatriati statunitensi in tutto il mondo con le dichiarazioni FATCA e FBAR, con le procedure di conformit\u00e0 Streamlined Filing per i ritardatari e con la preparazione completa della dichiarazione dei redditi statunitense dai nostri uffici di New York, Milano, Londra, Hong Kong, Shanghai e Miami.<\/p>\n<div style=\"background:#1a2f4a;border:1px solid #C9A870;padding:32px;border-radius:8px;margin:48px 0;text-align:center;\">\n<p style=\"color:#C9A870;font-size:12px;letter-spacing:2px;text-transform:uppercase;margin:0 0 12px;\">Ha bisogno di assistenza FATCA o FBAR?<\/p>\n<p style=\"font-size:17px;margin:0 0 24px;color:#f5f0e8;\">Fissi una consulenza confidenziale con il nostro team di conformit\u00e0 fiscale degli Stati Uniti.<\/p>\n<p><a href=\"https:\/\/www.itataxadvisor.com\/it\/contatto\/\" style=\"background:#C9A870;color:#0D1B2A;padding:14px 32px;border-radius:4px;text-decoration:none;font-weight:700;font-size:13px;letter-spacing:1px;text-transform:uppercase;\">Prenoti una consulenza gratuita<\/a>\n<\/div>\n<div style=\"margin-top:40px;padding-top:24px;border-top:1px solid #2a3f5a;\">\n<strong style=\"color:#C9A870;\">Tags:<\/strong><br \/>\n<span style=\"display:inline-block;background:#1a2f4a;color:#C9A870;padding:4px 12px;border-radius:20px;font-size:12px;margin:4px;border:1px solid #C9A870;\">FATCA<\/span><br \/>\n<span style=\"display:inline-block;background:#1a2f4a;color:#C9A870;padding:4px 12px;border-radius:20px;font-size:12px;margin:4px;border:1px solid #C9A870;\">FBAR<\/span><br \/>\n<span style=\"display:inline-block;background:#1a2f4a;color:#C9A870;padding:4px 12px;border-radius:20px;font-size:12px;margin:4px;border:1px solid #C9A870;\">Tassa sugli espatriati negli Stati Uniti<\/span><br \/>\n<span style=\"display:inline-block;background:#1a2f4a;color:#C9A870;padding:4px 12px;border-radius:20px;font-size:12px;margin:4px;border:1px solid #C9A870;\">Conformit\u00e0<\/span><br \/>\n<span style=\"display:inline-block;background:#1a2f4a;color:#C9A870;padding:4px 12px;border-radius:20px;font-size:12px;margin:4px;border:1px solid #C9A870;\">FinCEN 114<\/span>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Conformit\u00e0 FATCA e FBAR: ci\u00f2 che ogni espatriato americano deve sapere nel 2025 Febbraio 2025 | Redazione ITA | 8 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1207,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"no-sidebar","site-content-layout":"","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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