Pre-Move Tax Assessment for Moving to Italy | JSBC
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Before you move

Planning a move to Italy? Know your tax bill before you go.

The Pre-Move Tax Assessment is a personalized written report that models your U.S. and Italian taxes side by side: what you'd pay with no planning, what you'd pay with the right elections, and the sequence of steps that locks the difference in.

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U.S. passport with a JFK to FCO boarding pass beside IRS Form 1040 and Italian Modello Redditi forms, New York to Rome

The tax answer exists before the move. We put it in writing.

Italy prices your assets, your income, and your regime eligibility at the moment you become a tax resident, and several of the decisions that matter most are only available before that moment. The 7% flat tax for pensioners, the impatriati regime, breaking state domicile, harvesting gains at U.S. rates: each is worth thousands of dollars a year, and each has a window that closes when residency begins.

Most people discover this in reverse order: they move, they file, and then they learn what an election made on time would have saved. The assessment exists to run that analysis while every option is still open: your income and accounts mapped into both systems, the treaty articles that decide who taxes what, and the regimes you actually qualify for, checked against your destination comune's own eligibility conditions.

It starts with a free 15-minute call. If the assessment is right for you, we gather your documents, model both tax systems on your real numbers, and deliver a written report, then walk you through it, page by page, so you know exactly what to do and when.

The deliverable

See the actual report.

These are a few pages from a sample assessment: a fictional household, prepared with the same engines, treaty analysis, and format we use for real clients. It's a preview, not the whole report. Yours is built from your income, your accounts, and your destination.

Pre-Move Assessment sample report cover page: a fictional household relocating from Portland, Oregon to Ostuni, Puglia
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And the rest of the report

The full assessment runs about a dozen pages. Every section is outlined below.

Sample pages show a fictional demonstration household; figures are illustrative planning estimates, not filed returns. The complete report covers all nine sections below.

Inside the report

Nine sections, one answer: what the move really costs.

01

Your Move

Origin, destination, and the facts that determine which regimes your comune opens up.

02

Summary

The headline result in plain English: what you'd pay, what you'd save, and why.

03

Regimes & Elections

The three-scenario comparison: your U.S. baseline, Italy unplanned, and Italy with the elections applied.

04

Income

Every income source listed by type and owner, the starting point for both tax systems.

05

Income Tax

Category by category: how the U.S. and Italy each tax your pension, portfolio, and earnings, before and after the move.

06

Assets

Italy taxes asset values, not just income. Your accounts mapped, with IVAFE, IVIE, and bollo identified.

07

Tax Summary

Every tax type in one view, and how the post-move bill splits between the U.S. and Italy.

08

U.S.–Italy Interaction

How the treaty, the foreign tax credit, and re-sourcing keep the same dollar from being taxed twice.

09

Next Steps

A sequenced action list: each step tagged to its deadline: before residency, first return, year one.

What's included

What we actually work out for you.

Personalized three-scenario tax projection

Your combined U.S.–Italy liability modeled three ways: staying put, moving with no planning, and moving with the right elections. Computed on your real income and accounts, not a generic bracket table.

Regime eligibility, comune by comune

The 7% pensioner regime, the impatriati regime, and the Art. 24-bis flat tax each turn on specific facts: your income type, your residency history, and your destination comune. We check every condition and show our work.

Wealth-tax and account map

Italy levies annual taxes on asset values (IVAFE, IVIE, bollo) and layered reporting: FBAR, Form 8938, Quadro RW. Every account is mapped to its charges and its filings, with the waivers you qualify for applied.

Sequenced pre-move action plan

The moves that only work before residency (breaking state domicile, harvesting gains, Roth conversions), ordered by deadline, so nothing time-sensitive is discovered after its window has closed.

How we work

From first call to walkthrough.

01

Free pre-move call

A 15-minute call with Paul to understand your situation, your timeline, and whether the assessment is the right fit.

02

We gather the facts

Recent returns, income sources, account statements, and your intended destination, collected once through a secure portal.

03

We model both systems

Your numbers run through both tax systems (U.S. federal and state, Italian national and local) with treaty positions and regime eligibility applied.

04

Report + walkthrough

You receive the written assessment and we walk through it together, page by page, ending with the sequenced action plan.

Common questions

Questions we hear before the move.

How much tax will I pay if I move to Italy?
It depends almost entirely on which regime you qualify for and elect. Qualifying retirees who settle in a smaller southern comune can pay a flat 7% on foreign income under Art. 24-ter; qualifying workers can shelter half their employment income under the impatriati regime; without any election, Italy's ordinary brackets run 23–43% plus regional and municipal additions, and most U.S. investment income is taxed at a flat 26%. The assessment models your actual numbers under each scenario. For background, see what income tax Americans pay in Italy.
What is the 7% flat tax, and do I qualify?
Art. 24-ter lets qualifying holders of foreign pension income who move to a comune of 30,000 or fewer residents in Italy's south pay a flat 7% on all foreign income for up to ten years, and it waives Italy's annual wealth taxes on foreign assets for the same period. Eligibility turns on your pension, your comune, and your residency history. Explore qualifying towns on our 7% tax map; the assessment checks every condition against your facts.
What does the Pre-Move Tax Assessment cost?
Pricing depends on the complexity of your household: the number of income sources, accounts, and open questions. We quote it on the free pre-move call, before any engagement begins, so there are no surprises.
How far before the move should I do this?
Ideally six to twelve months before you intend to become an Italian tax resident. Several of the most valuable moves (breaking state domicile, harvesting gains at U.S. rates, Roth conversions) only work before residency begins, and Italy's regime elections are made on your first Italian return. The earlier the analysis runs, the more options stay open.
Are the report pages shown on this page from a real client?
No. The sample pages show a fictional demonstration household, prepared with the same engines, treaty analysis, and report format we use for real clients. Your report is built from your actual income, accounts, and destination.
I've already moved to Italy. Is this still useful?
Often, yes. If you haven't yet filed your first Italian return, key elections may still be open, and the assessment also surfaces residency-date questions, filing obligations, and wealth-tax exposure that are cheaper to address now than after a filing. Start with our Italian tax residency guide, then book the call.

The plan is only as good as its timing.

Several of the moves that matter most are only available before Italian residency begins, and one expires the day it does. A free 15-minute call is enough to find out whether the assessment is right for you.

Book a Free Pre-Move Call