U.S. Taxation
Reporting Your Italian Bank Accounts to the IRS
Step-by-step guide to FBAR filing, the $10,000 rule, Form 8938, deadlines, and penalty warnings for U.S. citizens with Italian bank accounts.
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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?
How Italy's Agenzia delle Entrate monitors bank accounts and property for U.S. citizens. 2026 enforcement data, privacy ruling implications, and what you need to know.
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Cross-Border Planning
Italian Citizenship by Descent in 2026: Reclaiming Your Roots Under the New Reform
A plain-language guide to Italy's reformed citizenship-by-descent rules under Law No. 74/2025. Automatic recognition is now limited to parents and grandparents, but a new work visa offers an alternative path.
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Italian Taxation
Italy's Two Best Tax Breaks for Expats: Impatriate Regime vs. Flat Rate Regime Explained
If you're an American, a digital nomad, or an Italian who's been living abroad and thinking about making the move to Italy, you need to know about two tax regimes that could save you thousands of euros every year. Here's the plain-English breakdown.
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Italian Taxation
Italy's Income Tax Incentive for New Residents: A Guide to the Impatriate Workers Regime
The "Brain Drain" bonus explained — how the Impatriate Workers Regime works, who qualifies after the 2024 reform, and how to claim it as an employee or freelancer.
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Italian Taxation
U.S.–Italy Tax Structure: The Grey Areas of Residency
The 183-day rule, four tests for Italian tax residency, tie-breaker rules under the treaty, and strategies for Americans navigating dual-residency status.
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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
2026 Gift & Estate Planning: The New $15M U.S. Exemption and Your Cross-Border Strategy
The lifetime exemption rises to $15 million in 2026. How the new threshold affects Americans with assets in both the U.S. and Italy.
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Italian Taxation
Italy Opens Tax Break to AI Experts: A New Opportunity for Americans
Law No. 132/2025 expands the Impatriati regime to cover artificial intelligence professionals. What this means for U.S. tech workers considering a move to Italy.
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U.S. Taxation
Why Italian Residents Can't Hold Shares in a U.S. S-Corporation
The Non-Resident Alien restriction on S-Corp ownership — three problem scenarios and the entity alternatives Americans in Italy should consider instead.
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U.S. Taxation
Can Americans Working in Italy Keep Paying U.S. Social Security?
The U.S.-Italy Social Security Agreement explained — who can opt to remain in the U.S. system, who must contribute to INPS, and how to avoid paying twice.
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Italian Taxation
What Income Tax Do I Pay in Italy as an American?
Italian residency tests, IRPEF rates, non-resident withholding rates, and the special regimes available — a complete overview for U.S. citizens.
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U.S. Taxation
What Is the Foreign Tax Credit? How It Works for Americans in Italy
The FTC (Form 1116) explained — how to use Italian taxes to offset your U.S. liability, carryforward strategies, and when it beats the FEIE.
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U.S. Taxation
The Foreign Earned Income Exclusion (FEIE) for U.S. Citizens in Italy
How the FEIE works, the bona fide residence and physical presence tests, and why most Americans in high-tax Italy are better served by the Foreign Tax Credit.
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Cross-Border Planning
Understanding the U.S.–Italy Totalization Agreement
How the bilateral Social Security agreement prevents double contributions, which system applies to employees vs. self-employed, and how to combine credits for retirement benefits.
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Cross-Border Planning
How to Manage U.S. and Italian Social Security for Americans in Italy
A practical guide to navigating dual social security systems — building INPS credits, maintaining U.S. coverage, and planning for retirement across both countries.
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Italian Taxation
How Are Foreign Pensions and Social Security Taxed in Italy?
Italy's taxation of U.S. private pensions, Social Security, and government pensions — treaty rules, IRPEF rates, IVAFE, and how to avoid double taxation.
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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 — resident vs. non-resident taxation, CFC rules, GILTI, and planning strategies.
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Italian Taxation
How to Open a Company in Italy as an American
Entity types, step-by-step SRL formation, notary requirements, U.S. reporting obligations, and tax planning for Americans starting businesses in Italy.
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Italian Taxation
Why Are Italian Taxes So High?
The structural and historical reasons behind Italy's tax burden — pension systems, healthcare funding, shadow economy, and what it means strategically for Americans.
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Cross-Border Planning
Selling Italian Property and Capital Gains Tax
The 5-year exemption, primary residence exclusion, U.S. capital gains rates, and how the Foreign Tax Credit prevents double taxation on Italian property sales.
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Italian Taxation
What Taxes Do You Pay on Italian Houses?
A complete guide to Italian property taxes — purchase taxes by type, annual IMU and TARI, rental income options including cedolare secca, and what non-residents owe.
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Cross-Border Planning
How to Report Your Sicilian €1 Home on U.S. Taxes
Bought a symbolic €1 home in Sicily? Here's how to calculate your real cost basis, report rental income, handle FBAR obligations, and manage eventual capital gains.
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Cross-Border Planning
Aprire una LLC negli Stati Uniti da Residenti in Italia
Come l'Italia tassa una LLC americana, gli obblighi dichiarativi cross-border, e quando conviene mantenere una struttura U.S. rispetto a un'SRL italiana.
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Cross-Border Planning
Vendere un Immobile negli Stati Uniti da Residenti in Italia (FIRPTA)
Come funziona la ritenuta FIRPTA del 15%, le esenzioni disponibili, come richiedere il rimborso dell'eccedenza, e la dichiarazione italiana dell'immobile USA.
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Expat Life
Getting Your Codice Fiscale in Italy as an American
Two ways to get your Italian tax identification number — through a U.S. consulate or at the Agenzia delle Entrate in Italy — and what to watch out for.
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Expat Life
What Is a Procura Speciale?
Italy's notarized authorization for a single legal act — how it differs from a U.S. power of attorney, when Americans need one, and how to execute it from the U.S.
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