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
How Do Americans in Italy Catch Up on U.S. Filings With the Streamlined Procedures?
The IRS Streamlined Foreign Offshore Procedures let Americans in Italy fix missed U.S. filings without penalty, usually with no extra tax. What to submit and who qualifies.
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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
How Does the U.S.-Italy Tax Treaty Tax Dividends, Interest and Capital Gains?
The U.S.-Italy tax treaty caps dividends at 15% and interest at 10% at source, but Italy charges 26%, and for a U.S. citizen the credit often fails.
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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 tax treaty works for Americans in Italy: what is double taxed, what is not, Social Security, pensions, IRAs, and the saving clause.
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Cross-Border Planning
How Does the U.S.-Italy Tax Treaty Treat Pensions and Social Security?
The U.S.-Italy tax treaty sends private pensions and Social Security to Italy, keeps government and military pensions in the U.S., and never names the IRA.
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Cross-Border Planning
How Do the U.S.-Italy Treaty Tie-Breaker and Saving Clause Decide Who Taxes You?
The U.S.-Italy treaty tie-breaker ranks permanent home, vital interests, habitual abode, nationality. Then the saving clause lets the U.S. tax you anyway.
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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
Should Americans in Italy Own a U.S. S-Corp or LLC?
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 Is a Simple U.S. Tax Return Never Simple Once You Live 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
How Does Italy Tax Foreign Rental Income? On the Net, Not the Gross
Italy taxes foreign rental income on the net already reported abroad, not the gross rent: the case law, the no-tax fallback, the 7% regime and the elective residence visa.
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U.S. Taxation
What Is Form 673, and Should Americans Working in Italy File It?
Form 673 stops U.S. income-tax withholding on wages that Italy taxes. Who should file it, how, and the double-tax fight it prevents for Americans on a U.S. payroll.
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Cross-Border Planning
How Does Italy Tax a Roth IRA?
Italy does not recognize a Roth IRA's tax-free status. How Roth payouts are taxed as pension income once you are Italian resident, and how to plan before you move.
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Italian Taxation
When Does IVIE on Foreign Property Get Expensive for Americans in Italy?
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
When Do You Become an Italian Tax Resident? 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
Can Italy Tax Your American Company? Esterovestizione Explained
Esterovestizione lets Italy treat a U.S. company run from Italy as Italian resident under Article 73 TUIR. How it catches American expat owners, and what to do.
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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
Does an Italian Beneficiary of a U.S. Trust Owe IVAFE? What Interpello 84/2026 Settles
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
What Does a U.S.–Italy Dual Tax Filing Year Look Like?
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
Which Bonds Get Italy's 12.5% Tax Rate? The Eligible-Issuer List
Which government and supranational bonds get Italy's 12.5% rate instead of 26%: the full MEF white list, and the saving-clause trap for U.S. persons holding Treasuries.
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Cross-Border Planning
Does Italy Have Joint Tax Returns for Married Couples?
Italy has no joint return. Each spouse files a separate Modello Redditi PF, which changes whose name should be on which account before an American couple moves.
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Cross-Border Planning
Should You Sell Appreciated Assets Before Moving to Italy?
The U.S. levers that reset basis cheaply, the Section 121 home exclusion and the 0% capital gains bracket, are open only while you are still a U.S. tax resident.
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Cross-Border Planning
How Do You Move to Italy Without Wrecking Your Retirement? The Glide Slope
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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Cross-Border Planning
When in the Year Should You Move to Italy for Tax Purposes?
Italian tax residency turns on more than 183 days in a calendar year. Moving in the second half of the year postpones your first Italian tax-resident year.
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Cross-Border Planning
How Should Americans Invest While Living in Italy? What Breaks and What Works
The U.S. and Italian tax systems are not compatible. Why every mainstream Italian investment product is a trap for Americans, and what actually works.
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Cross-Border
What Changed for Americans in Italy in the 2025 to 2026 Tax Year?
Italy cut the impatriati benefit, tripled the HNWI flat tax and tightened crypto rules; the U.S. kept the FEIE. Every 2025-2026 change that matters for Americans in Italy.
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Italian Taxation
How Does Sicily's 50% IRPEF Rebate for New Residents Work?
Sicily approved a 50% IRPEF reimbursement for people who move their tax residence from abroad: eligibility, the property requirement, the impatriati overlap, open questions.
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U.S. Taxation
Do Americans in Italy Have to Report Italian Bank Accounts on the FBAR?
Yes, once foreign accounts top $10,000 at any point in the year. FBAR filing step by step, Form 8938, the deadlines, and the penalties for Americans in Italy.
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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
What Changed in Italy's Citizenship by Descent Rules for 2026?
Law 74/2025 and the November 2025 decree narrowed who qualifies for Italian citizenship by descent. What the new rules require, who is protected, and where the tax line is drawn.
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Italian Taxation
Can an American Use Italy's Flat-Rate (Forfettario) Regime?
Italy's flat-rate forfettario regime taxes freelancers at 15%, or 5% for five years. Who qualifies, the 85,000 euro cap, and what it means for Americans.
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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 Do You Authorize a Representative With the Agenzia delle Entrate? Delega and Procura
How to authorize a representative with the Agenzia delle Entrate: the Delega Unica step by step, and when you need a procura speciale instead.
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U.S. Taxation
How to Get an SSA Certificate of Coverage for Italy: Self-Employed and Employees
How to request an SSA Certificate of Coverage for Italy, step by step, whether you are self-employed or employed by a U.S. company, so INPS exempts you.
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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
How Does the $15 Million U.S. Exemption Change Estate Planning for Americans in Italy?
From January 1, 2026 the U.S. lifetime gift and estate tax exemption is a permanent $15 million. What changes for cross-border families with wealth in the U.S. and Italy.
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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
Conviene Aprire una LLC negli Stati Uniti se Vivi in Italia?
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
How Do Americans Get a Codice Fiscale in Italy?
How Americans get a codice fiscale after the 2024 consulate restrictions: the Agenzia delle Entrate booking trick, Modello AA4/8, name traps, and the delega route.
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Cross-Border Planning
How Do U.S. and Italian Social Security Work Together for Americans in Italy?
INPS contributions, the Totalization Agreement, and retirement benefits across both systems: how Americans in Italy manage U.S. and Italian Social Security.
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Cross-Border Planning
How Do You Report a Sicilian €1 Home on U.S. Taxes?
Bought a €1 home in Sicily? How it lands on U.S. taxes: purchase price and improvements, rental income, FBAR and Form 8938, and capital gains when you sell.
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Cross-Border Planning
What Capital Gains Tax Do You Pay When Selling Italian Property?
Italian and U.S. capital gains rules for Americans selling property in Italy: the 5-year exemption, primary-residence rules, and how the sale is reported in the U.S.
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Italian Taxation
Should an American Open an SRL in Italy? Formation Steps and Tax
Italian entity types, the six steps to form an SRL, and how resident vs. non-resident status, CFC rules, and GILTI tax an American SRL owner.
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U.S. Taxation
Can Americans in Italy Use the Foreign Earned Income Exclusion?
How the FEIE works for Americans in Italy, why the Foreign Tax Credit usually wins in a high-tax country, the residency tests, and the self-employment rules.
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Cross-Border Planning
What Does the U.S.–Italy Totalization Agreement Do for Americans Abroad?
The U.S.–Italy Totalization Agreement stops double social security contributions. How it works for employees, the self-employed and retirees, and where it does not help.
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Cross-Border Planning
Come Funziona FIRPTA se Vendi un Immobile negli Stati Uniti da Residente in Italia?
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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