The JSBC Glide Slope: A 25-Year Tax Strategy for Moving to Italy

Composite client: Paul & Anna Moretti, age 57 & 55 at planning. Target residence: qualifying comune in Sicily (7% pensionati regime). Opening assets: ~$2.73M.

Stage 1: Planning
Stage 2: The Glide (7% regime)
Stage 3: The Approach
Stage 4: Landing
Stage 5: After Landing
Jump to year:
Cumulative Combined Tax, Glide Slope Path
$0
Years -1 through current. Paid in the timeline shown.
Cumulative Combined Tax, Naive Path (no regime, no restructuring)
$0
Projected alternative with full Italian ordinary residency.
Savings to Date
$0
Running difference through the current year.

Stage

    Balance Sheet

    Household Income This Year
    Total gross income $0
    Combined Tax This Year (US + Italy)

    All figures are illustrative for a composite client and are not tax advice. Actual results depend on income sources, sequencing of distributions, state of prior residence, portfolio composition, applicable U.S. marginal rates, Italian residency timing, foreign tax credit interactions, and other factors that require a personalized cross-border analysis. Rates shown reflect 2025 U.S. federal rules and Italian replacement-tax regimes available as of this writing. Italy does not have joint returns: each spouse files separately, and the figures shown aggregate household tax for illustration.