Italian Legal, Tax & Corporate Advisory in Florida — Italy ↔ USA Cross-Border

IIILEX International Consulting LLC, led by Avv. Dott. Massimo Leonardi — Italian Attorney, Dottore Commercialista and Statutory Auditor — advises Italian individuals, families and businesses on Italy–USA cross-border legal, tax and corporate matters from Miami, Florida. Focus areas: FBAR, FinCEN 114, Quadro RW, IVAFE, IVIE, US–Italy Tax Treaty 1999, Florida LLC, PFIC, GILTI, exit tax.

IIILEX International Consulting LLC is an Italian legal, tax and corporate cross-border practice between Italy and the United States, based in Miami, Florida: we assist Italians living in the US and Italian companies operating in the American market.

All services

Italy-US Compliance Diagnostic — 75-minute structured session and written report mapping every Italian fiscal and legal exposure tied to your US structure.
Cross-Border Advisory Retainer — Monthly retainer covering ongoing Italian legal, tax and corporate advisory for clients with active US structures.
Market Entry USA — Project-based advisory for Italian SMEs entering the US market: entity selection, holding structure, contracts, tax planning, US attorney coordination.
LLC Formation in Florida — End-to-end Florida LLC formation for Italian residents, with full coverage of the Italian fiscal implications most online services ignore.
FBAR Compliance for Italians with US Assets — FBAR (FinCEN 114) preparation, Quadro RW coordination and voluntary disclosure advisory for Italian residents with US accounts.
Quadro RW & IVAFE for Italians with US Assets — Complete Italian foreign-asset reporting for residents with US LLCs, accounts, securities and real estate. Quadro RW + IVAFE + IVIE.
Italy-USA Tax Treaty Advisory — Advisory and certification on the Italy-USA Tax Treaty (signed 1999, in force since 2010): treaty positioning, withholding optimization, permanent establishment risk.
INPS Contributions Recovery from the USA — Reconstruction and claim of Italian INPS pension entitlement for Italians who worked in Italy and now live in the US — including totalization with US Social Security.
Italy-USA Social Security Agreement — Advisory on the Italy-USA Totalization Agreement (1978): avoid double contribution payment, combine periods for pension eligibility, obtain Certificates of Coverage.
International Succession Italy-USA — Cross-border estate planning and post-mortem advisory for Italian-American families: US estate tax for non-residents, FIRPTA, EU Reg. 650/2012, Italian forced heirship.
Florida Real Estate for Italians — Full Italian fiscal lifecycle of US real estate ownership: purchase, holding, rental, sale, succession.
US Visa Legal Referral: Our Miami Partner — Immigration and US visa work is handled by a trusted external attorney specialized in US immigration law, coordinated by IIILEX.
Italy-USA Double Taxation Treaty Advisory — Deep-dive advisory on the Italy-USA Tax Treaty signed 1999 (in force since 2010): every article that matters for cross-border individuals and businesses.
PFIC: Italian Funds for US Residents — PFIC analysis, election strategy and Form 8621 filing for Italians with mutual funds, ETFs and SICAVs who become US tax residents.
US Exit Tax & Expatriation — Advisory and planning for long-term Green Card holders surrendering their card, and for US citizens renouncing citizenship — covering covered-expatriate status, mark-to-market rule and Italian re-entry.
Transfer Pricing Italy-USA for SMEs — Arm's-length policy design and documentation for Italian SMEs with US subsidiaries. Methods, benchmarking, intercompany agreements, audit defense.
GILTI for Italian Entrepreneurs — GILTI exposure analysis and structuring for US-resident Italians who own Italian operating companies (likely CFCs).
US Tax Obligations for Italians Resident in the USA — Comprehensive cross-border compliance: Form 1040, FBAR, Form 8938, 5471, 8865, 8621, 3520, 8854 — coordinated with Italian filings.
Italian Citizenship by Descent (Jure Sanguinis) — Eligibility analysis under the 2025 reform, document reconstruction, consular or municipal filing, 1948 maternal-line court actions — handled by an Italian-qualified attorney, with the tax consequences of citizenship explained before you apply.
Buying Property in Italy as an American — Independent Italian legal and tax representation for US buyers: codice fiscale, preliminary contract, notary deed, registration taxes, 1-euro homes and renovations, remote purchase by power of attorney.
Italian Inheritance & Succession for US Heirs — You inherited property, land, a bank account or a company share in Italy while living in the United States. Italian succession declaration, acceptance, cadastral transfer, co-heir deadlock and sale — handled from the Italian side.
Moving to Italy: Visas, Residency and the Tax Line — Elective residency and digital-nomad routes, permesso di soggiorno, anagrafe registration, healthcare enrolment — and the exact point at which Italy starts taxing your worldwide income.
Italian Taxes for Americans Living in Italy — Two tax systems, one income. Italian residence analysis, the 7% pensioner regime and new-resident flat tax, treaty relief, Quadro RW on your US assets, and Italian filings planned and coordinated with your US professionals.
Selling or Managing Your Italian Assets from the US — The family house nobody can sell, a dormant Italian bank account, a company share, unpaid IMU. Powers of attorney, title clean-up, sale, and repatriation of the proceeds — run from Italy while you stay in the United States.
International Tax & Cross-Border Planning (Italy–U.S.) — Coordination of Italian and U.S. tax matters, pre-migration planning, cross-border structures and ongoing compliance.
U.S. Tax & Accounting Coordination for Italy–U.S. Clients — Through independent U.S. CPA professionals: federal and state tax, accounting and compliance, aligned with the Italian side.
U.S. Legal Coordination with Licensed U.S. Attorneys — Where U.S. legal advice is required, IIILEX coordinates your matter with qualified U.S. attorneys while keeping the Italian side integrated.
Cross-Border Wealth Advisory Coordination (Italy–U.S.) — Introduction to and coordination with U.S. wealth and financial planning professionals when assets or family interests span both countries.

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Latest publications

Selling into the U.S. Without a U.S. Entity: USTB, ECI and the Italy–U.S. Treaty — An Italian company can sell to U.S. customers without a U.S. subsidiary, but that does not mean no U.S. tax. How the U.S. trade or business and ECI tests intera
Florida Has No State Income Tax: What It Means for Your LLC, and What It Doesn't — Florida has no personal income tax, but an LLC taxed as a corporation pays the 5.5% Florida corporate income tax after a $50,000 exemption. How classification c
Beneficial Ownership Reporting After the FinCEN August 2026 Final Rule — On 11 August 2026 FinCEN permanently ended BOI reporting for US companies. Certain foreign entities registered in the US remain in scope, and federal tax report
Florida LLC Sales Tax: Registration, Nexus and the $100,000 Remote Sales Rule — A Florida LLC does not automatically mean "no sales tax". The 6% state rate, county surtax, dealer registration, nexus, the $100,000 remote-seller threshold, ma
Choosing the Right U.S. State for a Foreign-Founder LLC: Delaware, Florida, Wyoming and the Trade-offs — Delaware, Florida or Wyoming for an Italian-owned US LLC? A practical comparison of state fees, disclosure, taxation, banking friction and the interface with th
How Much Does a Florida LLC Really Cost? A Guide for Italian Entrepreneurs — The $125 State formation fee is only the beginning. Registered Agent, EIN, banking, bookkeeping, the $138.75 Annual Report with its $400 late fee, Form 5472 com

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About the firm

IIILEX International Consulting LLC is the Florida-based practice of Avv. Dott. Massimo Leonardi — Italian-qualified Attorney (Avvocato), Dottore Commercialista and Statutory Auditor (Revisore Legale), qualified in Italy, with 30+ years of Italian practice. We work exclusively on cross-border matters between Italy and the United States, in coordination with licensed U.S. professionals for matters of U.S. law.

IIILEX International Consulting LLC · 1200 Brickell Ave, Suite 310, Miami, FL 33131 · us@3lex.us · +1 (786) 604-8763 · +39 335 344 9660

Versione italiana

Massimo Leonardi is admitted to practice law in Italy and is not admitted to practice law in Florida or elsewhere in the United States. He is qualified in Italy as Dottore Commercialista and Revisore Legale and is not a U.S. Certified Public Accountant. IIILEX International Consulting LLC provides cross-border consulting and Italian legal and tax advisory services. Matters requiring advice on U.S. or Florida law are handled in coordination with appropriately licensed U.S. professionals.