Italian Taxation
Moved to a Town of 20,001 to 30,000 for Italy's 7% Tax? The Limit May Snap Back to 20,000 in 2027
Italy raised the 7% pensioner tax town limit to 30,000 in 2026, but the 2027 tax code rewrite may quietly revert it to 20,000. Who is affected, and why.
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U.S. Taxation
Streamlined Foreign Offshore Procedures: How Americans in Italy Catch Up on U.S. Filings Without Penalty
How Americans in Italy use the IRS Streamlined Foreign Offshore Procedures to fix missed U.S. filings penalty-free, usually with zero additional tax.
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Italian Taxation
Tax in Italy for Foreigners: The Complete Beginner's Guide
A beginner's guide to tax in Italy for foreigners: residency, 2026 rates, the special regimes, foreign-asset taxes, and the filing calendar.
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Italian Taxation
Is a Solution to the S-Corp in Italy Problem on the Way?
Italy has legislated a fix for the S-corp double-tax trap but not put it in force. Why the old treatment still governs, and how to restructure before Italian residency.
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Cross-Border Planning
The U.S.–Italy Tax Treaty: What It Allocates, What It Overrides, and Where It Leaves You Exposed
How the U.S.–Italy income tax treaty really works for Americans in Italy: what gets double taxed, what does not, Social Security, pensions, IRAs, and the saving clause.
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Cross-Border Planning
US Municipal Bonds for Italian Residents: Securing the 12.5% Rate, Not 26%
Held directly, US municipal bonds are taxable at 12.5% in Italy, not 26%, and for US persons they keep the U.S. federal exemption. The traps: funds, ETFs, and conduit issuers.
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U.S. Taxation
Why You Shouldn’t Own a U.S. S-Corp or LLC While Living in Italy
Why an S-Corp or single-member LLC double-taxes an American in Italy, why the treaty cannot fix it, and what to restructure into before residency.
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Cross-Border Planning
Why Your Simple American Tax Return Is Never Simple in Italy
A simple U.S. return stops being simple once it crosses into Italy. Why characterization, residency dates, and regime choices drive the real work.
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Italian Taxation
Foreign Rental Income in Italy: Taxed on the Net, Not the Gross
Italy taxes foreign rental income on the net already reported abroad, not the gross. The case law, the no-tax fallback, the 7% regime, and the elective residence visa.
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U.S. Taxation
Form 673: The Form Every American in Italy Must Know About
Form 673 stops U.S. income-tax withholding on wages Italy taxes. How to file it, what it does, and the double-tax fight it prevents.
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Cross-Border Planning
How Italy Taxes Your Roth IRA: Why the Tax-Free Promise Stops at the Border
Italy does not recognize a Roth IRA’s tax-free status. How Roth payouts are taxed as pension income, and how to plan before you move.
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Italian Taxation
IVIE on Property You Own Abroad: When It Is Harmless, and When Poor Planning Makes It Expensive
IVIE is usually small for Americans in Italy, but poor planning makes it costly: the base, the location rules, the credit, and reporting.
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Cross-Border Planning
Italian Tax Residency: The Definitive Guide
How Italy's 2024 reform rewrote the residency tests, why the registration date sets your tax year, the regimes, the relocation-agency trap, and the U.S. overlay.
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Cross-Border Planning
Esterovestizione: Why Your American Company Can Be Taxed in Italy
Esterovestizione: how Italy taxes a U.S. company as Italian when it's run from Italy, and how Article 73 catches American expat owners.
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Italian Taxation
How Is the Italian Digital Nomad Visa Taxed?
Italy's digital nomad visa makes you an Italian tax resident and taxes the foreign income you needed to qualify. A 2026 guide for US citizens.
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Cross-Border Planning
Is U.S. Social Security Taxable in Italy? Why the Answer Is (Almost) Always Yes
U.S. Social Security is generally taxable in Italy for residents; only dual U.S.-Italian citizens escape U.S. tax. How the treaty rules apply.
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Italian Taxation
Your IRA and Italy’s 7% Regime: What Does Interpello 616/2021 Mean for SEPP/72(t)s?
What interpello 616/2021 says about a U.S. 72(t) SEPP qualifying for Italy’s 7% regime — and what it leaves open.
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Italian Taxation
U.S. Trust, Italian Beneficiary: What Interpello 84/2026 Settles on IVAFE, and What It Doesn’t
Italy’s Agenzia delle Entrate confirms an Italy-resident beneficiary of a transparent U.S. trust owes no IVAFE. The reasoning, the limits, and the U.S. side.
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Cross-Border Planning
Your U.S.–Italy Dual Tax Filing Calendar: What to Expect Each Year
U.S. and Italian tax deadlines for Americans in Italy: April 15, June 30, October 15, October 30. The full dual-filing calendar.
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Italian Taxation
Italy's 12.5% Reduced Tax Rate on Government Bonds: The Complete Guide to Eligible Issuers
Italy's 12.5% reduced rate on government bonds: which issuers qualify, the full MEF white list, supranationals, and the saving clause trap for US persons.
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Cross-Border Planning
The Glide Slope: How to Move to Italy Without Crashing Your Retirement
The JSBC Glide Slope: a five-stage, 25-year cross-border tax framework for U.S. retirees moving to Italy under the 7% pensionati regime and beyond.
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Expat Life
How to Get a Codice Fiscale Without an Attorney or an Accountant
How to get your Italian codice fiscale directly at the Agenzia delle Entrate: the AA4/8 form, 2024 consulate restrictions, name traps, and delega procedure.
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Cross-Border Planning
How to Invest as an American in Italy: The Full Picture of What Breaks
The U.S. and Italian tax systems aren't compatible. Learn why every mainstream Italian investment product is a trap for Americans, and what actually works.
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Cross-Border
Everything That Changed for Americans in Italy: 2025–2026 Tax Update
Italy cut its impatriati benefit, tripled the HNWI flat tax, and tightened crypto rules. The U.S. preserved the FEIE. Full 2025–2026 update.
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Italian Taxation
Sicily Will Pay Back Half Your Income Tax
Sicily approved a 50% IRPEF reimbursement for new residents. Eligibility, property requirements, impatriati overlap, open questions.
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U.S. Taxation
Reporting Your Italian Bank Accounts to the IRS
Step-by-step guide to reporting your Italian bank accounts to the IRS. FBAR filing, the $10,000 rule, Form 8938, deadlines, and penalty warnings.
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Italian Taxation
Italy's Impatriati and Flat Tax Regimes: 2026-2027 Rule Changes
Breaking down Article 2 of Decree-Law 38/2026: the Impatriati 50% income reduction, Neo-residenti 300K flat tax, and the new ban on combining both from 2027.
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Italian Taxation
Does the Italian Tax Agency Monitor My Bank Account Transfers and Property Status? A 2026 Strategic Briefing
How Italy's Agenzia delle Entrate monitors bank accounts and property for U.S. citizens: 2026 enforcement, privacy rulings, your options.
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Cross-Border Planning
Italian Citizenship by Descent in 2026: Reclaiming Your Roots
Italy's citizenship-by-descent rules changed under Law 74/2025 and now face an EU court referral. What jure sanguinis applicants owe in US and Italian tax.
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Italian Taxation
Italy's Two Best Tax Breaks for Expats: Impatriate Regime vs. Flat Rate Regime Explained
Impatriate Regime vs. Flat Rate Regime: a plain-English guide for Americans, digital nomads, and returning Italians moving to Italy.
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Italian Taxation
Italy's Impatriate Regime: Halve Your Income Tax, Old Rules vs New, and the 2027 Cutoff
Italy's impatriate regime halves income tax for five years. Old vs new rules, the 2027 cutoff, and what it means for Americans.
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Italian Taxation
How to Authorize Your Accountant on the Agenzia delle Entrate Portal
A step-by-step guide to granting JSBC the Delega Unica on Italy's tax authority portal: the authorization required before we can act on your behalf.
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U.S. Taxation
How to Request Your SSA Certificate of Coverage for Italy
A 7-step guide to requesting the Social Security Administration's Certificate of Coverage: required to avoid double social security contributions in Italy.
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U.S. Taxation
Can Americans Working in Italy Keep Paying Social Security in the U.S.?
The U.S.–Italy Social Security Agreement lets Americans in Italy stay in the U.S. system and avoid Italian INPS contributions.
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U.S. Taxation
Gift & Estate Planning in 2026: How the New $15 Million U.S. Exemption Affects Your Strategy
Starting January 1, 2026, the U.S. Lifetime Gift and Estate Tax Exemption increases to $15 million permanently. What this means for cross-border families.
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Italian Taxation
Italy Opens Tax Break Impatriati to AI Experts: A New Opportunity for Americans
Italy expanded the Impatriati tax incentive to AI professionals via Law 132/2025 — no academic credentials required.
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Pianificazione Cross-Border
Aprire una LLC negli Stati Uniti da Residenti in Italia: Perché Quasi Sempre è un Errore
Da residente in Italia una LLC americana standard genera doppia imposizione. Perché serve una C-Corporation o, meglio, nessuna entità USA.
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Expat Life
Getting Your Codice Fiscale in Italy as an American
Two ways to obtain your Italian Codice Fiscale as a U.S. citizen — through an Italian consulate in the U.S. or directly at the Agenzia delle Entrate in Italy.
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Cross-Border Planning
How to Manage U.S. and Italian Social Security for Americans in Italy
Managing dual U.S.–Italy social security: INPS contributions, totalization strategies, and retirement planning for Americans abroad.
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Italian Taxation
How to Open a Company in Italy as an American
Step-by-step guide to forming an Italian SRL, SPA, or other entity as a U.S. citizen. Entity types, formation steps, banking, U.S. reporting, and tax planning.
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Cross-Border Planning
How to Report Your Sicilian €1 Home on U.S. Taxes
Bought a €1 home in Sicily? Reporting it on U.S. taxes: purchase price, improvements, rental income, FBAR, Form 8938, capital gains.
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Cross-Border Planning
Selling Italian Property and Capital Gains Tax
Italian and U.S. capital gains rules for Americans selling property in Italy: 5-year exemption, primary residence rules, U.S. reporting.
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Italian Taxation
Taxation of Opening an SRL (LLC) in Italy for Americans
How residency status affects tax obligations for American SRL owners in Italy. Resident vs. non-resident taxation, CFC rules, GILTI, and planning strategies.
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U.S. Taxation
The Foreign Earned Income Exclusion (FEIE) for U.S. Citizens in Italy
How the FEIE works for Americans in Italy: when to use it vs. the Foreign Tax Credit, residency tests, and self-employment rules.
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Cross-Border Planning
Understanding the U.S.–Italy Totalization Agreement
The U.S.–Italy Totalization Agreement prevents double social security tax. How it works for employees, self-employed, and retirees.
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Cross-Border Planning
Vendere un Immobile negli Stati Uniti da Residenti in Italia (FIRPTA)
FIRPTA per residenti in Italia che vendono immobili negli USA: ritenuta 15%, esenzioni, Form 8288, dichiarazione italiana e americana.
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Italian Taxation
What Income Tax Do I Pay in Italy as an American?
The answer depends entirely on whether Italy considers you a tax resident, which triggers worldwide taxation. A complete guide for Americans in Italy.
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U.S. Taxation
What Is the Foreign Tax Credit? How It Works for Americans in Italy
The Foreign Tax Credit (FTC) explained for U.S. citizens in Italy. How to use Form 1116, avoid double taxation, and maximize carryforwards.
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Italian Taxation
What Taxes Do You Pay on Italian Houses?
Complete guide to Italian property taxes: purchase taxes, IMU, TARI, rental income, cedolare secca, and what non-resident American owners need to know.
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Italian Taxation
Why Are Italian Taxes So High?
Why Italian taxes are so high: pensions, healthcare, shadow economy, INPS contributions, and what it means for Americans living there.
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Expat Life
What Is a Procura Speciale?
A procura speciale is a notarized Italian authorization for a single legal act. Learn how it differs from a U.S. power of attorney and when Americans need one.
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