LLC, C-Corp or S-Corp: Which structure to choose for an Italian SME entering the US (2026)

Written by admin on June 11, 2026. Posted in GUIDE, news, Uncategorized.

Author: Link2America | USA Market Consultants
Updated: June 2026
Reading time: 12 minutes
Category: Practical Guide · US Corporate Structures · International Taxation

In short: The LLC is the most used structure, but it is not automatically the right choice for an Italian company. The correct answer depends on three variables: what you want to do in the USA, where you are a tax resident, and what your growth plans are over the next three years. This guide helps you understand which structure is right for you — before investing time and money.

Why the choice of structure is critical for Italian SMEs
Comparison of the three structures: LLC, C-Corp, S-Corp
LLC: the most used, but not always the most suitable
C-Corporation: When is it the right choice
S-Corporation: the limit that almost nobody knows
The three most common scenarios for Italian SMEs
Scenario 1: solo export, nessuna presenza fisica
Scenario 2: US office, American employees
Scenario 3: American partner or fundraising
Summary comparison table
The 5 most common mistakes when choosing the structure
Frequently Asked Questions (Q&A)
How can we help you?

1) Why the choice of structure is critical for Italian SMEs

Opening a company in the USA has become technically simple. You can form a Delaware LLC in a few days, spending less than 200 dollars. The problem is not opening it — it is opening the right one for your specific situation.

For an American entrepreneur, the LLC is almost always the obvious choice: simple, flexible, tax-efficient. For an Italian entrepreneur, the same reasoning can lead to a costly mistake. The reason is simple: The Italian and American tax systems overlap, and the structure you choose determines how your profits are taxed in not one, but two countries.

An error in judgment at this stage typically translates to:

unplanned double taxation of profits (in the US and Italy)
tax filing obligations in Italy on income you thought you had “kept” in the USA
inability to raise capital from American investors at a later stage
corporate restructuring costs ranging between $10,000 and $30,000 when changing structure after launch

The right structure is chosen only once, at the beginning. Changing it later is possible, but costly.

2) The three structures compared: LLC, C-Corp, S-Corp

In the US there are different legal forms for a business, but for an Italian SME wanting to enter the American market, the relevant options are essentially three. Here is a quick initial overview.

LLC (Limited Liability Company) It is the most common business structure in the U.S.: more than 70% of new American businesses are incorporated as LLCs. It combines the protection from personal liability typical of corporations with the tax flexibility of partnerships. Its main advantage is the so-called pass-through taxationthe company does not pay its own federal taxes, the profits “pass through” directly to the partners who report them on their personal income.

C-Corporation (C-Corp) It is the American equivalent of a joint-stock company. A C-Corp is a separate taxable entity: it pays federal corporate tax at a rate of 21% on its profits. Only when it distributes dividends to shareholders are those dividends taxed a second time. This mechanism is called double taxation and it is the main disadvantage of the C-Corp for simple structures. However, it is the only form accepted by American institutional investors (venture capital, private equity) and the preferred structure for companies intended to raise capital.

S-Corporation (S-Corp) It is an American corporation that has opted for pass-through taxation, similar to an LLC. It has higher management costs than an LLC and stricter constraints. The most significant limitation for Italian SMEs: An S-Corp cannot have foreign shareholders. An Italian citizen who is not a U.S. resident cannot be a shareholder of an S-Corp. This effectively excludes it from 90% of the situations faced by Italian SMEs entering the U.S. market.

3) LLC: the most used, but not always the most suitable

How does the tax system work

The LLC is by default a pass-through entity: its profits are attributed directly to the shareholders and taxed on their personal tax return. In the USA this works very well: an American entrepreneur in Florida or Texas (states without a state income tax) only pays federal tax on personal income.

For an Italian entrepreneur, the picture is more complex. The Italian Revenue Agency considers the LLC to be a fiscally transparent entity, which means that LLC profits are included in the personal income of the Italian partner even if they are not distributed. This phenomenon is called phantom income: If you generate a profit of 100,000 euros and decide to reinvest the entire amount in the U.S. company, you won’t receive a single euro—but you must still report those 100,000 euros in Italy and pay IRPEF taxes on them (maximum rate 43%).

Italian tax obligations for an LLC member

An Italian member of a US LLC is required to:

declare participation in RW Board of the Italian tax return (tax monitoring of foreign assets)
I will present the FBAR (FinCEN Form 114) if you have US bank accounts with a balance of more than 10,000 dollars at any time during the year
discuss with your accountant the risk of foreign investment — or the requalification of the LLC as an Italian company if actual management takes place from Italy

US tax obligations for an LLC with Italian members

On the American side, an LLC with foreign members is required to file the Form 5472 (Information Return for a 25% Foreign-Owned U.S. Corporation) along with Form 1120, even if there is no U.S. taxable income. Failure to file results in a penalty of $25,000 for each violation.

When the LLC is the right choice for an Italian

The LLC remains a valid structure for Italian SMEs in these cases:

the entrepreneur has already transferred their tax residence to the USA (or is in the process of doing so)
the company serves exclusively as a commercial vehicle for the US market, with minimal profits and limited activity
A simple and economical structure is desired as a first exploratory step, with full awareness of the Italian tax implications

4) C-Corporation: when is the right choice

How does the tax system work

The C-Corp pays the 21% of federal corporate tax on its profits (flat rate following the 2017 Tax Cuts and Jobs Act). In addition to this is the state income tax, which varies from state to state: Florida has a rate of 5.5%, Delaware 8.7%, and Nevada 0%.

When a C-Corp distributes dividends to an Italian shareholder, the applicable Conventional deduction of 15% as provided for in the Italy-U.S. Tax Treaty (signed in 1984, ratified in 1985). The withholding tax rate is reduced to 5% if the Italian shareholder has held more than 25% of the capital for over 12 months. In Italy, dividends received from foreign companies are subject to a 26% substitute tax, with credit recognized for taxes already paid in the U.S.

The advantage of the C-Corp over the LLC for Italian partners

Paradoxically, the C-Corp — which has a reputation for being an “expensive” structure due to double taxation — can be more efficient than the LLC for an Italian partner who is a non-US resident. The reason is control over profit distribution: with the C-Corp, the Italian partner pays Italian taxes only on the profits they actually receive as dividends, not on those that the company reinvests. It eliminates the phantom income problem.

When to choose a C-Corp

The C-Corporation is the recommended choice in these scenarios:

It is planned to reinvest the profits in the USA for several years without distributing them
we want to attract American investors (venture capital, angel investors, family offices)
a future listing or exit to American buyers is expected
You have an American partner who requires a traditional corporate structure
The US business volume is significant and there is a desire to clearly separate American taxation from Italian taxation.

5) S-Corporation: the limit that almost nobody knows

What it is and how it works

The S-Corp is an American corporation that filed the Form 2553 to the IRS to be taxed transparently, similar to an LLC. It avoids the double taxation of a C-Corp while maintaining the more formal corporate structure of a corporation.

The constraint that excludes it for the majority of Italian SMEs

To be eligible to elect S-Corp status, the company must meet specific requirements. The most relevant one for Italian SMEs is this: All partners must be US citizens or permanent residents of the US (Green Card or visa allowing permanent residence). An Italian citizen who is not a US resident cannot be a shareholder of an S-Corp.

This requirement automatically excludes the S-Corp from most situations in which Italian businesses find themselves when entering the US market.

When an S-Corp can be relevant

The S-Corp becomes an option only if the Italian entrepreneur has already obtained US permanent residency (Green Card) or US citizenship. In this case, it can be an efficient structure to manage the compensation of the shareholder-director in a tax-optimized manner.

6) The three most common scenarios for Italian SMEs

7) Scenario 1: solo export, nessuna presenza fisica negli USA

Profile: Italian company looking to sell products or services in the USA without opening a physical office, without American employees, and without relocating.

Objective: having an American company to open US bank accounts, issue invoices in dollars, and contract with American partners and distributors credibly.

Recommended structure: LLC

In this scenario, the LLC is appropriate, but with a few caveats:

The LLC's profits will be declared in Italy as the partner's personal income (pass-through).
if profits are low or are immediately reinvested in US assets, the Italian tax impact is manageable
It is essential to agree with the Italian accountant on the correct filling out of Section RW and the assessment of the foreign-subjection risk.

Recommended state for incorporation: Wyoming (low costs, strong member privacy, no state income tax) or Delaware (if future growth with investors is anticipated).

8) Scenario 2: US office, American employees, on-site presence

Profile: Italian company opening an operational headquarters in the USA, hiring American personnel, and managing local operations. The entrepreneur spends significant periods in the USA but maintains tax residency in Italy.

Objective: solid structure for significant US operations, with a clear separation between Italian and American taxation.

Recommended structure: C-Corporation

In this scenario, the C-Corp offers concrete advantages:

clear separation between US corporate income and Italian personal income
no phantom income: the Italian partner pays Italian taxes only on dividends actually received
credible structure for US corporate clients and potential partnerships with US companies
ability to reinvest US profits into business development without immediate tax impact in Italy

Watch out for the additional costs of a C-Corp compared to an LLC:

more formal and expensive accounting (typically $3,000–$8,000/year)
obligation to hold board meetings and minutes of shareholders' meetings
double taxation on distributed profits (manageable with tax planning)

9) Scenario 3: US partner or fundraising from US investors

Profile: Italian company looking to enter the US market with a local American partner, or to raise capital from American investors (angels, VCs, corporate venture).

Objective: structure that allows the participation of American partners and is compatible with the typical investment mechanisms of the US market.

Recommended structure: Delaware C-Corporation

This is the case where the C-Corp is not just recommended — it is practically the only option:

American investors, particularly venture capitalists, invest almost exclusively in Delaware C-Corps
The C-Corp allows the issuance of different classes of stock (common, preferred) necessary to structure investment rounds.
The Delaware legal structure is the best known and most appreciated in the American startup and corporate ecosystems.
Standard investment contracts (SAFE, convertible note) are designed for C-Corps, not LLCs

An alternative structure for the non-investor US partner: If the American partner is an operational partner (not a financial investor), the LLC with a well-structured operating agreement can work. In this case, it is essential to draft a detailed Operating Agreement that regulates the rights, duties, and exit mechanisms of each partner.

10) Summary comparative table

Feature	LLC	C-Corp	S-Corp
Foreign members admitted	✅ Yes	✅ Yes	❌ No
Double taxation	❌ No (pass-through)	✅ Yes (manageable)	❌ No (pass-through)
Phantom income for Italians	⚠️ High risk	✅ No risk	⚠️ High risk
Attractiveness for US investors	⚠️ Limited	✅ High	❌ No
Annual management costs	💲 Bassi	💲💲 Medi-alti	💲💲 Medi
Administrative complexity	🟢 Bassa	🔴 High	🟡 Media
Export only suitability	✅ Good	✅ Great	❌ Not applicable
US physical presence eligibility	🟡 With caution	✅ Great	❌ Not applicable
Capital raising eligibility	Limited	✅ Ideal	❌ Not applicable
Mandatory Form 5472	✅ Yes (foreign partners)	✅ Yes	N/A
RW Section in Italy	✅ Mandatory	✅ Mandatory	N/A

11) The 5 most common mistakes when choosing the structure

1. Choosing the LLC because “everyone uses it” The popularity of the LLC in the USA is real, but it is based on an assumption that does not apply to Italians: the members are US residents. Copying this choice without considering the Italian tax implications is the most common mistake.

2. Do not consider phantom income Many Italian entrepreneurs are surprised when their Italian accountant asks them to declare income they have never seen in their bank account. The LLC taxes profits on a pass-through basis—even those you left in the American company.

3. Choosing the structure thinking only about today The right structure for those exporting today might not be the right one for someone opening an office in two years or looking for an American investor in three. Changing structures is possible but costly. It is worth thinking about it beforehand.

4. Ignoring reporting obligations in Italy FBAR, Quadro RW, Form 5472: these are mandatory requirements. The penalties for omission are disproportionately high compared to the cost of handling them properly with an expert in US-Italian taxation.

5. Relying on an accountant who knows only the Italian or only the American system A US corporate structure with Italian partners requires expertise in both tax systems simultaneously. An Italian accountant who doesn't know US taxation, or a US attorney who doesn't know the Italian implications, will give you a partial—and potentially wrong—answer.

12) Frequently Asked Questions (Q&A)

What is the main difference between an LLC and a C-Corp for an Italian?

The main difference lies in how profits are taxed. An LLC is a pass-through entity: profits are attributed directly to the Italian shareholder and taxed in Italy as personal income, even if they are not distributed (phantom income). A C-Corp is a separate taxable entity: it pays 21% in corporate tax in the U.S., and the Italian shareholder pays Italian taxes only on the dividends they actually receive. For those planning to reinvest profits back into the U.S. business, the C-Corp eliminates the issue of phantom income.

Can an Italian open an S-Corp in the USA?

No. The S-Corporation requires that all shareholders be US citizens or permanent residents in the US (Green Card holders). A non-resident Italian citizen cannot be a shareholder of an S-Corp. For the vast majority of Italian SMEs entering the US market, the S-Corp is not a viable option.

How much does it cost to form an LLC in the USA?

Setting up an LLC has very low direct costs: state fees range from 50 dollars (Kentucky) to 500 dollars (Massachusetts). Delaware and Wyoming, the two states most used by foreigners, cost about 90 and 100 dollars respectively. To these must be added the costs of the registered agent (100-300 dollars/year), any legal expenses for drafting the Operating Agreement (500-2,000 dollars one-off), and the costs of annual tax compliance (Italian-American CPA: 1,500-4,000 euros/year).

Is it better to incorporate in Delaware or another state?

It depends on how you plan to use it. Delaware is the preferred choice for C-Corps aiming to raise capital from US investors: Delaware's legal system is the most established and recognized in the US corporate ecosystem. Wyoming is the optimal choice for non-resident LLCs wanting simplicity, privacy, and low costs. Florida is recommended if you have actual physical operations in the state (you still need a registered agent in the state where you actually operate).

If I live in Italy and open an LLC in the USA, do I have to declare anything to the Italian Revenue Agency?

Yes, with specific obligations. You must report your participation in the LLC in Section RW of the Italian tax return (monitoring of foreign assets). If you have US bank accounts with a balance exceeding $10,000 at any time during the year, you must file the FBAR (FinCEN Form 114) by April 15. LLC profits are included in your Italian taxable income even if they are not distributed. Failure to declare entails significant penalties.

What is Form 5472 and who must file it?

Form 5472 is an informational form required by the IRS for LLCs with foreign members who own 25% or more of the company. It must be filed annually along with Form 1120, even if there is no U.S. taxable income. It reports all transactions between the LLC and its foreign members: capital contributions, loans, distributions, and services rendered. Failure to file results in an automatic penalty of $25,000 for each violation.

Can I convert an LLC to a C-Corp at a later time?

Yes, it is technically possible to convert an LLC into a C-Corp (or vice versa) at a later time. However, the process is not free: it involves legal and tax costs typically ranging between 10,000 and 30,000 dollars, and it can have immediate tax implications in both the US and Italy. For this reason, it is strongly recommended to choose the right structure from the beginning, considering not only current needs but also those of the next 3-5 years.

Is the Italian LLC the same as the American LLC?

No. The American LLC does not have a direct equivalent in Italian law. It is often compared to an SRL, but the correspondence is only partial. The most significant tax difference is that the American LLC is a pass-through entity (transparent) by default, whereas the Italian SRL is an autonomous tax entity that pays IRES. This difference has concrete consequences for the management of taxation for Italian shareholders.

Does an E-2 or L-1 visa change the recommended corporate structure?

Not directly, but indirectly yes. If you obtain a visa that allows you to work in the USA and you transfer your tax residency to the USA, the problem of phantom income and Form RW ceases to be relevant from an Italian perspective. In that case, the LLC becomes a simple and efficient option once again, exactly as it is for an American entrepreneur. The visa changes your tax residency, not the legal structure of the company.

Which structure is best if I want to sell on Amazon USA?

It depends on the volume and the strategy. For a first exploratory approach with limited volumes, the LLC is sufficient and cheaper to manage. If you anticipate significant revenue and want to optimize US profit taxation while avoiding phantom income, the C-Corp is more suitable. In either case, you will need an EIN (Employer Identification Number), a US business bank account, and a US physical address to register as a seller on Amazon.

13) How can we help you

Choosing the right corporate structure is one of the most important decisions you will make in your internationalization journey to the USA. It is not a decision that can be delegated entirely to an Italian accountant without American experience, nor to an American attorney without knowledge of the Italian tax system.

At Link2America, we work with Italian entrepreneurs and SMEs looking to enter the US market from a solid position—with the proper legal structure, a planned tax strategy, and a clear vision of real costs and obligations.

Our approach: Before recommending a structure, let's understand where you are today and where you want to be in three years. Let's analyze your business model, your current tax scenario in Italy, and your goals in the US market. Only then will we propose the most suitable structure.

The first step is free: We have prepared a preliminary questionnaire that allows us to arrive at the first call already focused on your specific case. No time wasted by either party.

👉 Fill out the questionnaire below to be contacted within 48 hours.

This guide is updated to June 2026 and is for informational purposes only. It does not constitute tax or legal advice. For specific decisions regarding your situation, we recommend consulting an experienced Italian-American tax professional.

Link2America — USA and LATAM Market Consultants | Miami, Florida
link2america.us | Contact Us

Investing in US Real Estate to Get a Green Card: Complete Guide to the EB-5 Visa in 2026

Written by admin on May 28, 2026. Posted in GUIDE, news.

In recent years, a growing number of Italian entrepreneurs, investors, and families have been considering the United States not only as a real estate and financial market, but also as a concrete opportunity to obtain American permanent residency through the EB-5 program.

The EB-5 visa currently represents one of the most direct paths to obtaining a US Green Card by investing in the United States. However, there is still a lot of confusing information surrounding this program: minimum amounts, allowed real estate investments, USCIS requirements, Regional Centers, actual timelines, risks, and procedures.

In this 2026 updated guide, we will analyze in detail:

What is the EB-5 visa?;
how it really works;
How much do you need to invest?;
if it is possible to invest in real estate;
how to get the Green Card for the whole family;
What are the risks?;
what to expect in terms of timing;
what mistakes to avoid.

Disclaimer: This article is for informational purposes only and does not constitute legal or tax advice. USCIS regulations and EB-5 program requirements can change over time. Before embarking on any immigration path, it is always advisable to consult with a US-licensed immigration attorney.

What is the EB-5 Visa?

The EB-5 Immigrant Investor Program is a federal program established by the U.S. Congress in 1990 to attract foreign capital and promote job creation in the United States.

Through a qualified investment in the U.S., a foreign investor can obtain a conditional Green Card for themselves and their immediate family members.

The program is managed by United States Citizenship and Immigration Services (USCIS).

What are the benefits of the EB-5 visa?

The EB-5 visa allows you to obtain:

American Green Card;
permanent residence in the USA;
ability to live in any US state;
access to the American school system;
possibility of working or doing business in the USA;
university access with potentially lower costs than international students;
inclusion of the spouse and unmarried children under 21;
path to US citizenship.

Unlike other visas such as E-2 or L-1, the EB-5 program leads directly to permanent residency.

How much do you need to invest to get the American Green Card?

In 2026, the amounts provided by the program are:

Investment type	Minimum investment
TEA (Targeted Employment Area) Projects	$800.000
Standard investments	$1.050.000

TEAs are areas considered a priority by the US government, generally:

rural areas;
high unemployment areas.

Most EB-5 projects today are structured specifically in TEAs to allow access to the minimum investment of $800,000.

Is it possible to get the EB-5 visa by investing in real estate in the USA?

This is one of the most frequently asked questions.

The answer is: yes, but with some very important clarifications.

Simply buying a house in the United States does NOT automatically grant a Green Card.

To be valid for EB-5 purposes, the real estate investment must:

be structured as a qualified investment;
create at least 10 full-time jobs;
comply with USCIS requirements;
have a verifiable financial structure;
prove the lawful origin of the funds.

Which real estate investments can be compatible with the EB-5 program?

Some examples may include:

real estate development;
hotel;
resort;
multifamily projects;
mixed-use developments;
student housing;
Senior living;
commercial projects;
large-scale real estate transactions through Regional Center.

Many investors choose real estate projects managed through authorized Regional Centers.

What are the Regional Centers?

Regional Centers are US government-authorized entities that manage EB-5 projects.

These entities allow investors to:

participate in large structured projects;
delegate operational management;
use indirect jobs as well for the purposes of the program;
simplify part of the documentation.

In recent years, the Regional Center model has become the most used in the EB-5 sector.

Difference between Direct EB-5 and Regional Center

Direct EB-5	Regional Center EB-5
The investor manages the business directly	Delegated management
Calls for direct job creation	Indirect positions can count too
More operational control	More passive approach
More complex to structure	Most widespread
Often used for personal business	Very common in real estate

How does the EB-5 process work?

1. Preliminary analysis

It occurs:

personal situation;
immigration goals;
family composition;
financial availability;
source of funds;
investment type.

Project selection

The investor can:

invest in a direct business;
participate in a Regional Center;
evaluate EB-5 compliant real estate projects.

This phase often requires:

due diligence;
Risk analysis;
verify legal documentation;
business plan;
Check USCIS compliance.

3. Proof of Source of Funds

One of the most important aspects of the program.

USCIS requires detailed evidence regarding the lawful source of the invested capital.

Funds can come from:

income;
real estate sales;
dividends;
inheritance;
donations;
business activities;
investments.

The documentation must be extremely accurate.

4. Filing of the EB-5 petition

The immigration attorney submits the documentation to USCIS.

5. Obtaining the conditional Green Card

If approved, the investor obtains a 2-year conditional Green Card.

6. Removal of conditions

At the end of the period, it is demonstrated that:

the investment was maintained;
jobs have been created;
The project complies with the EB-5 requirements.

Subsequently, the permanent Green Card is obtained.

How long does it take to get the EB-5 Visa?

Timelines can vary greatly.

Realistically by 2026:

Phase	Estimated timeline
Document preparation	1-3 months
Filing USCIS	variable
First approval	12-36 months
Conditional Green Card	subsequent approval
Removal of conditions	approximately 2 years later

Some categories or nationalities may experience delays related to retrogression.

What is Retrogression?

Retrocession occurs when the number of requests exceeds the available visas.

This can significantly increase the timeframe.

For some countries, the wait can become very long.

Does the EB-5 visa guarantee the return of the investment?

No.

It is essential to understand that the EB-5 program is a risk investment.

USCIS explicitly requires the capital to be “at risk”.

This means that:

absolute guarantees do not exist;
capital may be subject to business risk;
Project selection is fundamental.

For this reason it is important to carry out:

thorough due diligence;
legal analysis;
financial analysis;
verification of the project track record.

Is it possible to include the family?

Yes.

Generally the program includes:

spouse;
unmarried children under 21 years of age.

They will also be able to get the Green Card.

Can you work in the US with an EB-5?

Yes.

Once the Green Card is obtained, the beneficiary can:

work;
do business;
invest;
live anywhere in the United States.

Difference between EB-5 and E-2

Many Italian investors are also considering the E-2 visa.

EB-5	E-2
Green Card holder	It does not automatically lead to a Green Card
Higher investment	Often lower investment
Longer process	I often process faster
Permanent residence	Temporary renewable visa
Possible passive approach	Requires active business management

Difference between EB-5 and EB2-NIW

EB-5	EB2-NIW
Based on investment	Based on skills/profile
Capital required	It does not require a high investment
Accessible to investors	Accessible to qualified professionals
Business/Investment Focus	Professional merit focus

Simplified practical example

An Italian investor decides to participate in a hotel project in Florida through a Regional Center.

Hypothetical scenario:

investment: $800,000;
project in TEA;
inclusion of wife and two children;
source of funds documentation resulting from the sale of a business;
EB-5 petition filing;
obtaining a conditional Green Card;
subsequent removal of conditions.

However, each real case requires specific evaluations.

What are the most common mistakes in the EB-5 program?

Underestimate the source of funds

Many cases are slowed down due to incomplete documentation.

Choosing projects without due diligence

Not all projects have the same level of security.

Confusing personal real estate purchase with EB-5

Buying a house is not enough to get a Green Card.

Relying on unqualified operators

It is essential to coordinate:

immigration attorney;
CPA;
financial advisors;
real estate advisors;
compliance professionals.

Preliminary checklist for evaluating an EB-5 path

Personal documentation

Passport;
family situation;
residential history.

Financial documentation

tax returns;
bank statements;
deeds of sale;
proof of source of funds.

Investment evaluation

project type;
risk;
Regional Center;
business plan;
exit strategy.

How can an international advisor help?

An EB-5 path often involves multiple areas simultaneously:

immigration;
international taxation;
investments;
real estate;
corporate setup;
family relocation.

An international advisor can assist with the coordination of:

immigration attorneys;
American CPAs;
real estate broker;
developers;
EB-5 operators;
compliance professionals.

FAQ – Frequently Asked Questions about the EB-5 Visa

Does buying a house in Florida allow you to get a Green Card?

No. Purchasing a private home is not sufficient to qualify for the EB-5 program.

What is the minimum EB-5 investment in 2026?

Generally:

$800,000 in TEA;
$1.050.000 outside TEA.

Can I include my wife and children?

Yes, generally the program includes the immediate family.

Is the invested capital guaranteed?

No. It must be a risk investment according to USCIS rules.

Can I invest in hotels or real estate projects?

Yes, many EB-5 projects involve real estate development and hospitality.

How long does it take to get a Green Card?

It depends on many factors, but the process often takes several years.

Can I live anywhere in the USA?

Yes. Once you obtain the Green Card, you can live in any American state.

Conclusions

Today, the EB-5 program represents one of the main opportunities for international investors interested in moving to the United States by obtaining a Green Card through a qualified investment.

However, this is a complex path that requires:

planning;
correct structuring;
USCIS compliance verification;
legal and financial analysis;
accurate project selection.

For this reason, it is essential to approach the process with the support of experienced professionals in immigration, investments and the American market.

If you are interested in learning more or starting the procedure with our assistance, book a free preliminary call now. CLICK HERE

IRS Streamlined Procedure: A Guide for U.S. Citizens Living Abroad Who Want to Regularize Their Tax Status (Automatic Draft)

Written by admin on May 26, 2026. Posted in GUIDE, news.

IRS Streamlined Procedure: The guide for US citizens living abroad who want to regularize their US tax status

Are you a US citizen living abroad? Do you have US/Italian dual citizenship or hold a Green Card and have never correctly filed your US tax returns?

Many US citizens living outside the United States discover only after years that the IRS still requires the annual filing of US tax returns, even when the income is already taxed in the country of residence.

For this reason we have published an updated guide dedicated to IRS Streamlined Procedure, one of the most used tools to voluntarily regularize one's tax position with the US tax authorities.

What is the IRS Streamlined Procedure?

The Streamlined Filing Compliance Procedures is an IRS procedure that allows many US taxpayers residing abroad to:

catch up on unfiled US tax returns;
declare foreign bank accounts and investments;
reduce the risk of high penalties;
come into compliance with US tax obligations;
return to compliance with the US tax system.

The procedure is often used by:

US citizens living in Italy;
individuals with dual citizenship;
former US residents who moved abroad many years ago;
Green Card holders;
professionals and entrepreneurs with undeclared foreign accounts in the USA.

A problem much more widespread than one might think

In recent years, the IRS has stepped up international audits thanks to FATCA agreements and the automatic exchange of banking information between countries.

Many taxpayers discover their tax exposure only when:

a bank requires US tax documentation;
a Social Security Number is requested;
issues emerge with investments or successions;
a return to the United States is being evaluated;
You want to apply for or renew American documentation.

Our dedicated guide

We have prepared a concise yet practical guide that explains:

How does the Streamlined procedure work?;
What documents are needed?;
which fiscal years need to be regularized;
what are the main risks;
what costs may be involved;
when it is appropriate to speak with a US CPA or tax attorney.

Read the complete guide here:
IRS Streamlined Procedure – Complete Guide

Professional support for US citizens living abroad

Through Link2America We support US citizens, dual citizens, and families living abroad in the preliminary assessment of their US tax situation, coordinating when necessary with CPAs and professionals specialized in US international taxation.

An initial preliminary analysis can help understand:

risk level;
required documentation;
possible costs;
realistic timeline of the procedure;
any alternative options available.

For more information or to request a preliminary evaluation CLICK HERE

Complete guide to the formation of a Panamanian S.A., differences with offshore structures, taxation, obligations toward Italy, and international compliance.

Setting up a Corporation (S.A.) in Panama in 2026: Complete guide for Italian citizens

Written by admin on May 20, 2026. Posted in GUIDE, news.

Introduction

In recent years, Panama has become one of the most interesting destinations for Italian entrepreneurs, investors, and retirees who want to internationalize their business or truly relocate their residence abroad.

But when talking about:

S.A. Panamensi,
offshore company,
international taxation,
tax residence,
relations with Italy,

There is a lot of confusion online. One of the most common misunderstandings concerns precisely the difference between:

a normal one Panamanian Corporation (S.A.)
e
a so-called “offshore company”.

In fact, many think that:

“opening a company in Panama automatically means creating an offshore company.

Actually, that is not the case.

Understanding this distinction is essential to avoiding tax, banking, and international compliance errors.

What is a Panamanian Sociedad Anónima (S.A.)?

The Corporation (Inc.) It is a standard corporation provided for by Panamanian corporate law.

From a legal perspective:

it is not automatically offshore,
It is not illegal,
It is not a “secret” structure.

It is simply a company used to:

business,
investments,
holding,
consultancy,
international trade,
local or international operational activities.

Do you need Panamanian citizenship to open a corporation (S.A.)?

No.

To establish a Corporation (Inc.) in Panama it is normally not necessary:

to be Panamanian citizens;
to have already obtained citizenship;
already have permanent residency.

In many cases, foreign citizens can also participate in the formation of a Panamanian corporation (S.A.).

However, it is very important to understand that:

incorporate a company,
obtain residency,
open a bank account,
operate locally,
manage taxation and compliance,

they are distinct aspects that must be properly planned.

For example:

some banks may require additional documentation;
the residence it can facilitate some processes;
certain local operational activities may require additional authorizations;
International taxation must always be evaluated in the personal context of the owner.

Main characteristics of the S.p.A.

Appearance	Inc. Panama
Limited liability	Yes
Legal personality	Yes
Public register	Yes
Territorial taxation	Yes
Shareholders	Minimum 1
Directors	Usually 3
International business	Possible

The great confusion: normal S.A. vs. offshore company

Here is where the real misunderstanding arises.

Many sites talk generally about:

“Panamanian offshore company”

as if a completely different corporate form existed.

In practice, however, the difference is not so much about the type of company, but rather:

the way society is used,
where does it operate,
where it generates income,
where does the owner live,
the real economic substance,
international compliance.

Is there really a difference between a corporation and an offshore corporation?

Yes, but above all at the level:

operational,
tax,
banking,
international.

From a legal standpoint, the structure is very often always:

a standard Panamanian Corporation.

The difference stems from the operating context.

Practical difference between an operational S.A. and an international offshore structure

Appearance	Operational S.A. Panama	S.A. Internazionale / Offshore
Registration	Panama	Panama
Legal form	A.S.	A.S.
Business locale Panama	Yes	Limited or absent
Income generated in Panama	Yes	Mostly esters
Notice of Operation	Generally yes	It depends
Local employees	Often yes	Not necessarily
Purpose	Business locale	International business
Accounting	More structured	Variable
Banking compliance	Locale	Inter Milan

When is an S.A. NOT truly “offshore”?

A Panamanian S.A. can be a perfectly normal and legitimate structure when:

the entrepreneur actually lives in Panama,
business is international,
The management is consistent,
economic substance,
the structure is declared correctly,
Banking and tax compliance requirements are met.

When, on the other hand, does a structure become risky?

The problems begin when:

residence abroad is merely formal,
The owner continues to live primarily in Italy,
The business is managed from Italy,
the company has no real economic substance,
The structure is used solely to “disappear for tax purposes.”.

Here's where the following can come into play:

esterification,
tax disputes,
fiscal monitoring,
banking issues,
CRS,
international audits.

"Offshore" does NOT automatically mean illegal

This is a very important point.

The term:

offshore

does not automatically mean:

tax evasion,
concealment,
illegality.

In technical terms, it simply means:

an entity used for international activities or activities outside the country of incorporation.

An international Panamanian corporation may be:

perfectly legal,
declared,
compliant,
tax-compliant.

Panama and Territorial Taxation

One of the most interesting aspects of Panama is its territorial tax system.

In general:

Income earned in Panama is taxed;
Much of the income earned abroad may not be subject to local taxation.

However, this does NOT automatically mean:

“No taxes anywhere.”.

You should always analyze:

personal tax residence,
source of income,
effective management of the company,
relations with Italy.

Panamanian residency and Italian tax residency do not automatically coincide

Many believe that is enough:

obtain Panamanian residency,
to have the ID card,
open a company,

to automatically lose Italian tax residency.

That is not necessarily the case.

Can the Italian Revenue Agency continue to consider an individual as a tax resident in Italy who:

lives predominantly in Italy,
maintains its primary focus in Italy,
runs the business from Italy,
maintains family or primary business activities in Italy.

The Issue of Foreign Investment

One of the most significant risks is that of:

foreign corporate shell registration.

Basically:
a foreign company can be considered tax-resident in Italy if:

is administered by Italy,
Decisions are made in Italy,
There is a lack of real economic substance abroad.

Problematic practical example

Mario:

sets up a corporation in Panama,
obtains Panamanian residency,
but continues:
- to live in Italy for most of the year,
- use the Italian version of Office,
- manage Italian clients,
- operate primarily from Italy.

This situation could become very risky from a tax perspective.

Most consistent example

Luca:

He actually lives in Panama,
has a coherent international structure,
cross-border business,
compatible operational management,
Accounts and documentation in order.

The position is much more defensible.

Does the Panamanian S.A. need to be declared in Italy?

It depends.

It depends mainly on:

personal tax residence,
equity investments,
corporate control,
applicable Italian law,
any monitoring obligations.

RW Section and tax monitoring

If the individual is still a tax resident in Italy:
There may be obligations related to:

Part RW,
foreign accounts,
foreign shareholdings,
tax monitoring.

CRS and automatic exchange of information

Many still believe that Panama is completely “invisible.”.

It is no longer like that.

Today there exist:

CRS,
KYC,
international banking compliance,
anti-money laundering checks,
beneficial ownership checks.

Banks are increasingly demanding:

documentation,
economic substance,
transparency,
international consistency.

Dividends and use of profits

Another very common mistake is to think:

“The company's money is automatically personal.

That's not how it is.

Company and natural person are distinct entities.

The distribution of profits:

can have tax implications,
can generate declaration obligations,
it must be planned correctly.

Simplified tax scheme

Theme	Panama	Italy
Tax system	Territorial	Worldwide taxation
Panama Company	Legitimate	It needs to be analyzed from a tax perspective
Residence	Possible	The loss of Italian residency must be verified.
Foreign accounts	Normal	Possible reporting obligations
CRS	Present	Present
Dividends	Variable	Potential tax relevance

The most common mistakes

Thinking that offshore means invisibility

It is no longer like that.

2. Establish residency only formally

Very risky.

3. Manage everything from Italy

It can create disputes.

4. Open structures without economic substance

Very common mistake.

5. Ignore Italian taxation and compliance

One of the main risks.

Can Panama still be a viable solution?

Yes.

But only if:

The transfer is real,
The structure is consistent,
society has a concrete economic logic,
economic substance,
Compliance is respected.

“Aggressive” or artificial structures are much riskier today than in the past.

Frequently Asked Questions

Do you need Panamanian citizenship to open a corporation (S.A.)?

No. Foreign citizens can also normally participate in the formation of a Panamanian S.A.

Are all Panamanian companies offshore?

No. It depends on how they are used and managed.

Does offshore mean illegal?

Absolutely not. It depends on the structure and on tax and banking compliance.

Does Panama share banking information?

There are international compliance and CRS systems.

Is it really necessary to live in Panama?

Yes. The actual substance is essential.

Can I automatically deduct Italian taxes?

It's not right to think that way. What matters is your actual financial and personal situation.

Conclusion

One Panamanian S.A. It can be an extremely useful tool for:

international entrepreneurs,
investors,
retirees,
cross-border business.

The real difference today isn't really that great:

“Regular Company vs. Offshore Company”

but:

how the facility is used,
where it is managed,
where the owner actually lives,
to what extent it is consistent from both a tax and operational perspective.

Panama should not be viewed as:

tax loophole,
"magic" solution,
opaque structure.

On the other hand, it could serve as a very interesting international platform if developed properly and with the support of professionals who understand both the Panamanian and Italian sides.

Every international project is different, and there are no one-size-fits-all solutions.

If you are considering Panama as a possible solution for your personal, business, or international project, the best advice is to thoroughly evaluate your specific situation before making any operational decisions.

Click here to learn about all our services in Panama

In fact, each case has different implications in terms of:

corporate structure,
residence,
international taxation,
banking compliance,
relations with Italy.

👉 To receive more information and request an initial preliminary assessment, you can fill out the dedicated form on the page:

Legal advice in Panama and company incorporation

👉 You can directly book a free preliminary call with one of our experts by clicking here:

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Moving to the United States: Guide to US visas, H-1B, E-2, L-1, and Green Card Lottery

Written by admin on March 16, 2026. Posted in GUIDE, news.

Many Italian entrepreneurs, professionals, and families dream of moving to the United States to develop professional opportunities or start new business ventures. However, one of the first things to understand is that It is not possible to work or move permanently to the United States without an appropriate visa or a Green Card.

In this article, we analyze the main visas that allow you to live and work in the USA, what has recently changed in the regulations—particularly for the H-1B visa—and how to figure out which visa might be best suited to your situation.

Why is a visa necessary to work in the United States

The United States has a very structured immigration system. Entering the USA as a tourist (ESTA or B1/B2 visa) does not allow you to work or transfer your residence to the country.

To work legally in the United States, it is necessary to obtain:

a temporary work visa
or a Green Card (permanent residence)

The choice of the correct visa depends on several factors: the type of professional activity, the presence of a US employer, any investments in the United States, and the applicant's professional profile.

The main visas that allow you to work and live in the United States

H-1B Visa – Highly Skilled Professionals

The H-1B visa is one of the best-known work visas in the United States. It is intended for professionals with specialized skills, often in the fields of:

technology
engineering
finance
consulting
scientific research

The visa is requested by an American employer who is sponsoring the candidate.

In recent years, the program has undergone several regulatory changes, including:

greater control over sponsor companies
revision of salary criteria
changes to the lottery selection system
greater attention to the actual specialization of the role

These changes make proper preparation of the application even more important.

L-1 Visa – Intracompany Transfer

The L-1 visa allows the transfer to the United States of managers, executives, or employees with specialized knowledge who work for a foreign company affiliated with a U.S. company.

It is one of the most widely used visas by Italian companies deciding to open a branch in the United States.

E-2 Visa – Investor Visa

The E-2 visa is particularly interesting for Italian entrepreneurs who want to start or buy a business in the United States.

To obtain this visa, it is necessary to:

make a substantial investment in an American company
prove that the business is real and operational
demonstrate the ability to manage and develop the business

The E-2 visa does not automatically lead to a Green Card, but it can be renewed over time.

O-1 – Visa for extraordinary ability

The O-1 visa is for individuals with extraordinary ability in the fields of:

business
science
sport
art

It requires very detailed documentation demonstrating high-level recognition, awards, publications, or professional achievements.

Green Card through employment or investment

In some cases it is possible to obtain permanent residency directly through specific programs such as:

EB-1 (extraordinary ability)
EB-2 (qualified professionals)
EB-5 (Investors)

These pathways are more complex, but they allow for permanent settlement in the United States.

The Green Card Lottery (Diversity Visa Program)

Another path to obtaining permanent residency in the United States is the Green Card Lottery, officially called Diversity Visa Program (DV Program).

Every year the United States government makes available approximately 55,000 Green Card through a random selection among candidates from countries with low levels of immigration to the USA. Italy is generally among the countries eligible for the program.

Participation in the lottery is free and takes place via online registration on the official website of the US Department of State.

Usually:

Registration is now open between October and November of each year
the results are communicated starting in May of the following year

It is important to know that Winning the lottery does not automatically mean getting a Green Card, but it allows you to start the permanent residency application procedure.

New rules and greater attention to applications

In recent years the State Department has introduced stricter controls on the accuracy of the questions, with a particular focus on:

errors in personal data
photographs not complying with official requirements
multiple registrations of the same candidate

Duplicate or non-compliant records may result in the automatic exclusion from the program.

For this reason, it is always advisable to carefully prepare the application and verify that all technical requirements are met.

How to figure out which visa is best for your situation

There is no absolute “best” visa. The choice depends on a combination of factors including:

professional profile
Presence of an employer in the United States
investment availability
temporary or permanent transfer goals

For this reason it is often necessary to carry out a preliminary assessment of the specific case Before starting any procedure… now take the test to find out which visa is best suited to your situation and what your chances are of getting it!!

Free Evaluation Test to Determine Your Eligibility for U.S. Visas

How can we help you?

Link2America supports Italian entrepreneurs, professionals, and companies that want to move to the United States or develop projects on the American market.

Our team collaborates with immigration lawyers specialized in the United States to:

analyze the applicant's personal and professional situation
identify the most suitable visa
support the preparation of documentation
coordinate the process with legal professionals in the USA

If you are considering moving to the United States or want to figure out which visa might be best for your situation, Contact us for an initial preliminary evaluation.

Fill out the questionnaire directly for faster and more personalized service

CLICK HERE TO FILL OUT THE QUESTIONNAIRE

Our team will be happy to help you understand the opportunities and possible paths to live and work in the United States.

Most common mistakes when applying for a US visa

Many visa applications are rejected or delayed due to avoidable errors in application preparation. Among the most common errors we find:

choose the viewed incorrectly in relation to one's professional situation
I will submit incomplete documentation
fail to properly demonstrate the relationship with the sponsoring company
underestimate the economic or investment requirements
relying on outdated information found online

Each visa category has specific requirements and a different strategy. Proper initial analysis often helps avoid wasted time, unnecessary costs, and potential denials.

Comparison of the main visas to move to the United States

Visa type	Who is it for	Key Feature
H-1B	Qualified professionals	Requires sponsorship by a U.S. employer
L-1	Managers or employees of international companies	Transfer from a Foreign Company to a U.S. Subsidiary
E-2	Entrepreneurs and investors	Requires investment in an American company
O‑1	People with extraordinary abilities	Based on exceptional professional results
Green Card	Permanent residence	It allows you to live and work permanently in the U.S.

Frequently Asked Questions About Visas and Relocating to the United States

Can I move to the United States without a visa?
No. Entering the United States with an ESTA or a tourist visa does not allow you to work or settle in the country.

Is it possible to start a business in the U.S. without a visa?
In some cases, it is possible to incorporate a company, but for live and work in the United States In any case, you will need to obtain the appropriate visa.

What is the easiest visa to move to the USA?
There is no universally easier visa. The most suitable visa depends on your professional profile, the type of activity, and the presence of a US investment or sponsor.

How long does it take to get a US visa?
Processing times vary greatly depending on the visa category, the complexity of the case, and the processing times of the US authorities.

Few people know this, but Italians have had direct access to residency in Panama for over 50 years

Written by admin on September 23, 2025. Posted in GUIDE, news.

🇮🇹 Why move to Panama: a guide for Italians

1. Introduction

In recent years, Panama has become one of the most interesting destinations for those seeking new life and business opportunities outside of Europe. Its strategic location in the center of the Americas, political and economic stability, a favorable tax regime, and a vibrant international community make this country an ideal gateway to the markets of North and South America.

For Italians, Panama offers a unique advantage: a 1966 bilateral agreement which guarantees a simplified pathway to obtain permanent residency. A rare opportunity that combines tax benefits, quality of life, and concrete investment opportunities.

2. Life in Panama: quality and social aspects

Political and economic stabilityPanama uses the US dollar as its de facto official currency, ensuring monetary security and contained inflation.
Cost of living: Compared to major Italian cities (Milan, Rome), living in Panama can be 20% to 40% less expensive, especially when it comes to domestic services and care.
Healthcare and educationpresence of modern private clinics and excellent international schools.
Lifestyletropical climate, Caribbean Sea and Pacific Ocean just a few hours apart, high quality of life for expats.

3. The Italian Community in Panama

There are about Italians in Panama 15,000 official residents, but it is estimated that the actual community exceeds 25,000 peopleincluding entrepreneurs, professionals, and retirees.

The Italo-Panamanian Chamber of Commerce and the’Embassy of Italy in Panama City They actively support those who want to relocate.
Numerous Italian restaurants and businesses: from dining to real estate, from fashion to financial services.
Cultural events and professional networking opportunities facilitate social integration.

In short: in Panama it's easy to feel “at home”, thanks to a well-established and respected community.

4. Residence and visas: special arrangements for Italians

The most significant advantage for an Italian who wants to move is the 1966 Italy–Panama Convention, which allows Italian citizens to obtain permanent residency without the restrictions that apply to other nationalities.

Main residency options for Italians:

Permanent Residence by Italy Convention: a simplified procedure and quick turnaround.
Pensionado Visafor retirees with a guaranteed minimum income (from €1,000/month). Includes discounts on transportation, restaurants, and services.
Friendly Nations Visa: possibility of obtaining residency through investment or professional activity.

Typical documents required: passport, criminal record certificate, proof of income or pension, notarized certificates.

5. Tax benefits

Panama applies a territorial taxation systemtaxes are paid only on income generated within the country.

No taxation on income generated abroad (e.g., pensions, dividends, real estate income outside of Panama).
Favorable corporate taxation with competitive rates.
International agreements against double taxation (including the one with Italy).

Comparative table (simplified):

Voice	Italy	Panama
Personal Income Tax	23% – 43% in increments	0% Foreign Income / 15–25% Local Income
Taxation of foreign pensions	Yes, based on total income	(except those from abroad)
Corporate income tax	24% (+ IRAP 3.9%)	25% (local income only)
VAT	22%	7% (ITBMS)
Wealth tax / property tax	Yes (IMU, stamp duty, etc.)	No wealth tax, minimal real estate assets

6. Business opportunities

Thanks to its location and the Canal, Panama is one of the most important logistics hubs in the world.

Key sectors for Italian entrepreneurs:

Logistics and transportationthanks to ports and free zones.
Real estate and constructiongrowing residential and tourism market.
Professional and financial services.
Italian food and cateringItalian cuisine is much loved and represents an investment with high potential for success.

7. How to get started with Link2Panama

Link2America, through the project Link2Panama, offers full support for:

Legal advice and immigration → residence, work permits, visas .
Company registration → legal structures, secretariat, taxation.
Real estate services → Real Estate Services
Networking with the Italian and local community.

8. Conclusion

Moving to Panama is not just about enjoying a favorable tax regime: it is an opportunity for life, professional growth, and stability. The strong Italian community, unique bilateral agreements, and a dynamic economy make Panama a privileged choice for those looking beyond European borders.

👉 For more information, take the suitability test by clicking on the black button below..
If you just want to learn about our services, you can consult the information section: link2america.us/panama.

Take the Preliminary Test to Evaluate Your Eligibility for the Program

Chefs and Food Service Professionals: What Visas Are Required to Work in the U.S.?

Written by admin on September 5, 2025. Posted in GUIDE, news.

Entering the American market as a chef or as a food and beverage professional requires careful evaluation of the different types of visas available. The article analyzes the main options in detail mandated by United States regulations, like the O-1 visa for individuals with extraordinary ability, the H-1B for specialty occupations, the E-2 for investors, and other solutions related to specific collaborations or projects.

Although not recent, the guide remains a useful tool for better understanding opportunities, requirements, and paths to follow for those who dream of bringing their talent to the United States.

👉 Click here to read the full article and explore all the possibilities

#US Tariffs #Italy-US Exports #Agri-Food Tariffs #Italian Machinery #Made in Italy Fashion #US Customs Tariffs #Agri-Food Exports #International Trade# Tariffs on Agricultural Machinery # Trade between Italy and the U.S.

U.S. Tariffs on Exports from Italy: Current Situation by Key Sectors…

Written by admin on June 5, 2025. Posted in GUIDE, news.

Agri-Food Sector (Food & Beverage)

In the United States, Italian agri-food products were traditionally subject to relatively low MFN (Most-Favored-Nation) tariffs, with exceptions for certain products. For example, Italian wine is subject to a very low base tariff (approximately 1-2% of the value, amounting to a few cents per liter), while cheeses are subject to higher tariffs and tariff quotas (quotas)—which can result in effective tariffs of around 20–40% outside the quota. Italian olive oil has, until now, been duty-free (0%). Since April 2025, however, the US has introduced an additional tariff General Information on the +10% on (almost) all imports, including food products. This means that wine, pasta, olive oil, etc., are currently subject to a +10% surcharge in addition to the base tariffs. For cheeses, which are already heavily taxed, the total tax rate can reach “up to 40%”This measure falls under the “reciprocal tariffs” desired by the US administration and could rise to 20% for the EU after July 2025, if an agreement is not reached. In the past, certain Italian products had been subject to additional tariffs of 25% (for example, Parmigiano Reggiano, pecorino, liqueurs, and cured meats) since October 18, 2019 within the context of the Airbus/Boeing dispute; such tariffs they were suspended in June 2021 thanks to a five-year US-EU truce. Currently, therefore, the only extra duty in force The general +10% tariff mentioned above applies to EU agri-food products (in the absence, for now, of the threatened +20%).

Impact: Italian exporters in the agri-food sector are among the most vulnerable. Coldiretti and other organizations estimate that a 20-25% tariff on Italian foods and wines could severely reduce their competitiveness. According to Unimpresa, a 25% tariff would put at risk approximately 1.8 to 2 billion euros a year of Italian agri-food exports (out of ~€7.8 billion in annual exports to the USA). Iconic products like the wine (1.7 billion € per year of exports to the USA) are at risk of a sharp drop in sales – we are talking about a “possible collapse of wine exports (2 billion euros to the US alone)” in case of full implementation of the new tariffs. Even PDO cheeses (e.g., Parmigiano, Grana Padano, ~340–500 million euros annually) would suffer: in recent years, the imposition of the +25% tariff had already eroded margins and raised prices for American consumers (up to +€1.6 billion of overall price increases according to Coldiretti. In general, the entire agri-food sector (food & beverage) Italian sees around 8 billion in annual exports at stakeIn the short term, some companies brought forward shipments (stockpiling) before the tariffs came into effect, mitigating the immediate impact.. However, in the medium to long term, a price increase of approximately +10-20% could shift some U.S. demand toward competing products from other countries or domestic alternatives. The estimated net effect is a reduction in agri-food exports Italians in the US of about -6.51 TP3T with duty +101 TP3T and until -10% with a duty rate of 20%, barring agreements that avoid these taxes.

Fashion and Luxury Sector (Apparel, Footwear, Leather Goods)

Fashion system products Made in Italy - clothing, footwear, leather goods - currently face non-negligible MFN duties in the US, generally from ~5% to 12% (depending on the materials and items). For example, fabric garments, knitwear, and many other clothing items are subject to U.S. duties of around 10–12%, while for leather footwear and leather accessories, the rates are often in the range of’8-10%. These base rates had been stable for years; in fact, the United States traditionally also applies tariffs higher of the European Union on many fashion items (in 61% of the footwear categories and 54% of the apparel categories, U.S. tariffs exceed those of the EU). No specific sector increases It recently happened for fashion – the sector was not involved in the punitive Airbus tariffs or similar disputes. However, from April 5, 2025 Italian fashion also falls under the General Additional Duty +10% US tax. This means that, for example, a “Made in Italy” garment previously subject to 12% is now taxed at ~22%; a leather bag goes from 8% to ~18%, and so on. As of the end of May 2025, these additional duties were temporarily annulled by a judgment of the US Court of International Trade, but the decision was immediately suspended on appeal and the tariffs remain in force. The additional tariff rate for the EU could rise to 20% after July, bringing tariffs on clothing, for example, to around 30% total. It should be noted that the sectors luxury e high fashion often they have higher margins and a clientele willing to pay, so they could absorb part of the costs without passing them entirely onto final prices.

Impact: The United States is a key market for Italian fashion (high-end clothing and accessories in particular). A tariff increase risks slowing growth in this sector: mid-to-high range products would see retail prices rise significantly, potentially reducing volumes. Government estimates indicate a possible decline in total exports (all sectors) of ~-6,5% with duties at 10%. For fashion, the blow could be slightly mitigated by the strength of brands and the relatively low elasticity of luxury goods, but it would still be significant. Smaller, lesser-known companies could suffer more from the loss of price competitiveness. In summary, the additional tariffs risk eroding the market share of Italian products to the benefit of both local competitors US even from suppliers in unaffected countries (e.g., trading partners with free trade agreements with the US). If, on the other hand, the tariffs were removed through an agreement, this negative impact would be avoided and Italian companies would continue to benefit from strongly growing American demand (in 2024, Italian fashion exports to the US were up by a double-digit percentage).

Technology and Electronic Machinery Sector

In the field of technology and high-tech machinery (electrical machines, electronic equipment, household appliances, precision instruments, etc.), the United States has historically applied MFN tariffs very low. Many high-tech products fall under international agreements such as the ITA (Information Technology Agreement) and are duty-freefor example, electronic components, computers, semiconductors, and medical devices often pay 0% of US import tariffs. On average, the US tariff level on non-agricultural industrial goods was only ~2%. Therefore, for Italian electrical machinery and equipment as well, the base duty is typically between 0 and 5%. Until 2024, there were no significant tariff changes for this sector: neither the anti-China tariffs (Section 301) nor recent trade disputes involved technological Made in Italy. However, like all sectors, the tech sector is also now hit by the general US tariff introduced in 2025: currently, a +10% additional on imports from Italy. For example, a household appliance or piece of industrial machinery that previously entered duty-free is now subject to a 10% tariff. For some allied countries with smaller trade surpluses (e.g., the United Kingdom, Brazil), the U.S. has maintained only the +10% tariff, while for the’For the European Union, a +20% is theoretically expected (currently suspended until the end of July pending negotiations). If such an increased tariff were to enter into force, Italian technological products that have been duty-free until now would be subject to 20% of duty. It should be noted that they remain exempt from any tariff certain strategic categories (mentioned in the American Executive Order) such as semiconductors and pharmaceutical products – this favors countries with strong pharmaceutical exports like Ireland, but partly concerns Italy as well (for medical machinery and pharmaceuticals, which are already duty-free).

Impact: In the short term, the effect on Italian technological machinery has been limited: many American importers accelerated their purchases in the first quarter of 2025 (+11,8% of Italian exports to the USA in the first 3 months) in anticipation of tariffs, by stockpiling. This temporarily boosted sales volumes. In the medium term, however, a permanent tariff of 10-20% could make Italian machinery and equipment less competitive. The American question could shift towards alternative suppliers: for example, manufacturers Americans (if available for that specific good) or imports from countries with free trade agreements that exempt them from duties (such as Canada, Mexico, South Korea, etc.). It should be noted that in the high-tech machinery sector, Italy often excels in highly specialized niches (automation, packaging, etc.) where substitution is not immediate. Therefore, the estimated impact is moderate but not negligible: an economic analysis predicts that a 20% tariff partially passed on to final prices (an effective increase of 15%) could, in sectors with high price elasticity, reduce exports by several percentage points in the long run. Ultimately, Italian technology companies could see slower growth in the US and pressure to shift some sales toward alternative markets if the US tariffs remain in place for a long time. Conversely, a potential removal of the extra tariffs would immediately return this sector to zero tariffs, restoring the pre-2025 conditions of free competition.

Machinery Sector (Industrial and Agricultural)

“Non-electric” machinery – for example, machine tools, industrial plants, pumps, valves, and packaging machines – constitutes a fundamental component of Italian exports. The United States applies very moderate MFN tariffs on these devices: often 0% (many industrial machines are duty-free) or at reduced rates (2-5%). Even the agricultural machinery (tractors, combine harvesters, etc.) traditionally enjoyed zero tariffs in the U.S. Since 2018, a 25% tariff had been in effect on certain steel and aluminum products (Section 232), which also indirectly affected machinery containing those metals, but the EU had secured an exemption quota starting in 2021. In the February 2025 However, the United States has fully restored section 232 tariffs: European steel and aluminum are now subject to the 25% tariff again, with no exemptions. This has increased the costs of semi-finished metal products. Furthermore, starting in April 2025 all machinery from Italy is subject to additional duty 10% Already cited. Industrial machinery, being “non-consumer” goods, had never been the target of specific punitive tariffs under Trump 1 (except for aerospace industry machinery indirectly involved in the Airbus dispute). Therefore, the main modifications recent for this sector are: (1) the +10% General Effective as of April 2025 (potentially +20% after July for the EU), and (2) the Reinstatement of 25% tariffs on steel and aluminum (March 2025), which mainly affects the supply of raw materials and metal components. Note: Separately, the United States has introduced since April 3, 2025 a 25% tariff on automobiles and auto parts important. This concerns the European automotive industry (e.g., also penalizing exports of luxury cars made in Italy and Italian automotive component suppliers) but, strictly speaking, it falls under means of transport rather than general machinery.

Impact: Industrial machinery accounts for approximately 20% of Italian exports to the U.S. and have driven growth in recent years. An additional tariff of 10-20% risks reducing the competitiveness of this equipment, particularly in sectors where there are American competitors. For example, for the agricultural machinery, local producers such as John Deere or Caterpillar could benefit from a price advantage in the domestic market compared to Italian manufacturers. Italian players (niche tractors, vineyard equipment, food machinery, etc.) could lose orders or see their margins squeezed if they decide to absorb part of the tariff to maintain prices. Minister of Enterprises Adolfo Urso has warned that the new US tariffs will have a significant impact on supply chains in crisis such as automotive and related components, which supplies many European homes in Italy and now sees foreign demand threatened. As for the other mechanical sectors, at the moment no drastic drops are recordedrather, the first few months of 2025 saw an increase in deliveries, a sign of front-loaded purchases. In the long run, however, analysts predict negative effects: European businesses might have to reposition part of the sales to other markets and lost quotas in the USA in favor of North American manufacturers or exempt countries. An estimate by the Confindustria Study Center indicates that, considering all mechanical and electronic goods, as many as 59% Italian products traded with the USA have enjoyed a tariff advantage until now (US tariffs lower than EU ones). This competitive advantage is wiped out by reciprocal tariffs: if tariffs were to remain high, approximately 32 billion dollars of Italian exportsin sectors such as mechanics, automotive, and agri-food could experience contractions . In conclusion, the impact on machinery could manifest in a export slowdown Italian towards the USA and in relocation investments (to evade tariffs by producing locally) should the tariff barrier persist for a long time. The actual impact will depend on the duration of the tariffs: one agreement scenario and the withdrawal of tariffs within a few months would limit the damage, whereas a continuation of tariffs it could cost the Italian machinery sector several hundred million euros the year in lost exports.

Summary table by sector and US tariffs

Sector	Current US tariff(MFN + extra)	Recent changes(variations, tax rates, dates)	Estimated impact on Italian exporters
Agri-food – Wine	Low base duty (approximately 1–2% of the value); +10% additional current (possible +20% after July 2025).	+25% imposed 18/10/2019 (Airbus dispute) and removed July 2021; +10% general, effective as of April 2025 (EU duty 20% announced, suspended until July 2025).	Prices +10-20% → decline in competitiveness. Exports at risk of ~€2 billion (annual wine exports to the USA approx. €1.7 billion) Estimate -10% volumes if duty 20% (–6.5%, already with +10%). Potential price increases for US consumers (~€1.6B); companies pushed towards other markets.
Agrifood – Cheese	High base duties with quotas (within quota ~15%, outside quota as high as 20-30%); currently +10%Extras currently in effect (total up to ~40%).	+25% Airbus since 2019 on PDO cheeses (Parmigiano, etc.), suspended 7/2021. Today, an additional duty of 10% applies to all EU cheeses (from April 2025); risk of an increase to 20%.	Very high tariffs are holding back exports of Parmigiano & Co. Estimated losses of hundreds of millions of €/year. Unimpresa: direct damage ~€1.95 billion Annual if 25% across all agricultural land. Possible decline in production: 15-30%. Producers fear erosion of margins and market shares in the USA; some importers might replace Italian cheeses with local/external alternatives.
Fashion – Clothing	MFN tariff medi ~10-12%on clothing, textiles; since 2025 +10% extra (→ actual ~20-22%). Potentially ~30% total if the EU tariff rises to 20%.	No punitive sectoral tariffs pre-2025. 5/4/2025: Introduced a general +10% bonus on clothing (measures “reciprocity”). Rate in force; possible increase to 20% following negotiations (suspended until July 2025).	Retail Prices +10-20%: Risk of a decline in U.S. demand, especially in the middle segment. Government: tariff +10% → -6.51 TP3T export total. Luxury brands could hold up (inelastic clientele), but smaller brands will suffer. Possible loss of competitiveness compared to US or exempt country manufacturers; some operators could absorb costs by reducing margins.
Fashion – Footwear/Leather Goods	Most-Favored-Nation Tariff5-8% on leather shoes, ~10%+ on others; +10% additional tax in effect (→ ~15% effective on leather shoes) starting in 2025.	No previous increase. April 2025: +10% general, also applied to footwear and leather goods. (Forecast: +20% EU post-July).	Cost increase Moderate but noticeable impact on handbags, shoes, etc. A slight decline in sales is possible in the U.S., especially for products with more price-sensitive pricing. High-end brands will maintain their market share (thanks to loyal customers), while mid-to-low-end manufacturers could lose ground. In light of the 20% tariff, U.S. distributors may reduce orders from Italy.
Technology (Electronics, equipment)	Many high-tech products tariff 0% MFN (exempt); other equipment ~2-4%. +10% extra on almost everything from 5/4/2025(The EU could become 20%).	Stable pre-2025 tariffs (sector not affected by trade war). March-April 2025: U.S. Abandons MFN, Introduces 10% on all industrial goods. The EU has announced 20% (on hold until July 2025). Special categories (pharmaceuticals, semiconductors) are exempt from the increase..	Moderate impact short-term: Italian tech exports held up thanks to pre-tariff inventories. Over the long term, tariffs of +10-20% could shift U.S. purchases toward domestic suppliers or FTA partners (e.g., South Korea, Mexico). Unique Italian products (specialized machinery and equipment) are less substitutable ⇒ limited decline. Economic estimates: with a 20% tariff and partial pass-through, U.S. prices would rise by +15% → possible double-digit sales contraction in sectors with high price elasticity. Risk of production relocation to the U.S. to avoid tariffs if measures become permanent.
Industrial Machinery	Most-favored-nation tariffs generally 0-5% (many duty-free machinery). From 2025 +10% extra on all EU machinery(EU forecast: 20%). Steel/Aluminum: Tariff 25% on metal inputs (232).	No new sector tariffs between 2018-2024 (except 232 metals since 2018). 1/1/2022: 232 exempt quota for the EU. 11/2/2025: Exemptions eliminated → steel/al continues 25%. 5/4/2025: +10% imports of machinery (e.g., industrial). 3/4/2025: +25% on motor vehicles and parts (affects earthmoving machinery and similar industrial vehicles).	Key Sector (~20% Italy-U.S. exports)High tariffs threaten market share. Short-term: mitigated effects (US customers brought forward orders). Medium-term: Italian machinery +10-20% is more expensive → some customers may turn to U.S. or non-EU suppliers. Potential impact: mechanical exports are declining of various % points, depending on the duration of the duties. With reciprocal tariffs, up to 32 billion $ in Italian exports subject to tariff increases . Possible slowdown in investments in Italy destined for the US market; pressure to relocate (on-site production) if barriers persist.
Agricultural Machinery	MFN duty typically 0% on tractors and agricultural machinery; subject to from 2025 +10% additional (→ 10% effective) in effect, potentially 20%.

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📘 Complete Guide to Green Cards and Visas for Living and Working in the United States

Written by admin on April 16, 2025. Posted in GUIDE, news.

Moving to the United States is a dream for many, but to turn it into reality, it is essential to understand the different options available to obtain a Green Card (permanent residence) or a Seen that allows you to live and work legally in the country.

📊 How many Green Cards are issued each year?

Every year, the United States releases approximately 1 million Green Cards.The main categories include:

Family-based Green Card: approximately 480,000, with a guaranteed minimum of 226,000, depending on the number of direct family members admitted the previous year.
Employment-based Green Cardup to 140,000, with the possibility of increasing if there are unused visas from other categories.
Diversity Visa (DV Lottery)55,000 Green Cards are awarded annually to citizens of countries with low rates of immigration to the US.

It is important to note that there are country limits, which prevent any single country from receiving more than 7% of the Green Cards available in each category, contributing to long waiting lists for countries with high demand, such as India, China, and Mexico.

🟢 How to Get a Green Card: All Possible Paths

1. Family-based Green Card

U.S. citizens and permanent residents can sponsor certain family members to obtain a Green Card:

US citizensthey can sponsor spouses, unmarried children under 21, parents (if the citizen is at least 21 years old), and brothers/sisters.
Permanent residents (Green Card holders)they can sponsor spouses and unmarried children of any age.

Family visa categories include:

IR1/CR1spouses of US citizens
IR2unmarried children of US citizens
IR5parents of US citizens
F1, F2A, F2B, F3, F4: other family categories with annual limits and variable waiting times USCIS

2. Employment-based Green Card

There are five main categories of employment-based visas:

EB-1workers with extraordinary abilities, prominent professors and researchers, managers and multinational executives
EB-2professionals with advanced degrees or exceptional ability
EB-3skilled workers, professionals and other workers
EB-4special immigrants, such as religious workers
EB-5investors who create at least 10 full-time jobs in the USA

3. Green Card through the Diversity Visa Program (DV Lottery)

Each year, the United States government makes up to 55,000 Green Cards available through a lottery for individuals from countries with low immigration rates to the US. The main requirements include:

Being born in an eligible country
Have at least a high school diploma or two years of work experience in a skilled occupation

4. Alternative Paths to the Green Card

Asylum or refugee statusAfter a year of residence in the USA, it is possible to apply for a Green Card.
U or T Status: for victims of crime or human trafficking
VAWAfor victims of domestic violence
Registryfor those who have resided continuously in the US since January 1, 1972

Contact us for a Free Preliminary Assessment

Navigating the complex U.S. immigration system can be difficult. Our team of legal experts is ready to assist you in choosing the path that best suits your needs.

👉 Contact us for a free preliminary evaluation clicking here

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Table of Contents

1) Why the choice of structure is critical for Italian SMEs

2) The three structures compared: LLC, C-Corp, S-Corp

3) LLC: the most used, but not always the most suitable

How does the tax system work

Italian tax obligations for an LLC member

US tax obligations for an LLC with Italian members

When the LLC is the right choice for an Italian

4) C-Corporation: when is the right choice

How does the tax system work

The advantage of the C-Corp over the LLC for Italian partners

When to choose a C-Corp

5) S-Corporation: the limit that almost nobody knows

What it is and how it works

The constraint that excludes it for the majority of Italian SMEs

When an S-Corp can be relevant

6) The three most common scenarios for Italian SMEs

7) Scenario 1: solo export, nessuna presenza fisica negli USA

8) Scenario 2: US office, American employees, on-site presence

9) Scenario 3: US partner or fundraising from US investors

10) Summary comparative table

11) The 5 most common mistakes when choosing the structure

12) Frequently Asked Questions (Q&A)

What is the main difference between an LLC and a C-Corp for an Italian?

Can an Italian open an S-Corp in the USA?

How much does it cost to form an LLC in the USA?

Is it better to incorporate in Delaware or another state?

If I live in Italy and open an LLC in the USA, do I have to declare anything to the Italian Revenue Agency?

What is Form 5472 and who must file it?

Can I convert an LLC to a C-Corp at a later time?

Is the Italian LLC the same as the American LLC?

Does an E-2 or L-1 visa change the recommended corporate structure?

Which structure is best if I want to sell on Amazon USA?

13) How can we help you

👉 Fill out the questionnaire below to be contacted within 48 hours.

What is the EB-5 Visa?

What are the benefits of the EB-5 visa?

How much do you need to invest to get the American Green Card?

Is it possible to get the EB-5 visa by investing in real estate in the USA?

Which real estate investments can be compatible with the EB-5 program?

What are the Regional Centers?

Difference between Direct EB-5 and Regional Center

How does the EB-5 process work?

1. Preliminary analysis

Project selection

3. Proof of Source of Funds

4. Filing of the EB-5 petition

5. Obtaining the conditional Green Card

6. Removal of conditions

How long does it take to get the EB-5 Visa?

What is Retrogression?

Does the EB-5 visa guarantee the return of the investment?

Is it possible to include the family?

Can you work in the US with an EB-5?

Difference between EB-5 and E-2

Difference between EB-5 and EB2-NIW

Simplified practical example

What are the most common mistakes in the EB-5 program?

Underestimate the source of funds

Choosing projects without due diligence

Confusing personal real estate purchase with EB-5

Relying on unqualified operators

Preliminary checklist for evaluating an EB-5 path

Personal documentation

Financial documentation

Investment evaluation

How can an international advisor help?

FAQ – Frequently Asked Questions about the EB-5 Visa

Does buying a house in Florida allow you to get a Green Card?

What is the minimum EB-5 investment in 2026?

Can I include my wife and children?

Is the invested capital guaranteed?

Can I invest in hotels or real estate projects?

How long does it take to get a Green Card?

Can I live anywhere in the USA?

Conclusions

If you are interested in learning more or starting the procedure with our assistance, book a free preliminary call now. CLICK HERE

What is the IRS Streamlined Procedure?

A problem much more widespread than one might think

Our dedicated guide