{"id":2939,"date":"2026-11-11T16:19:06","date_gmt":"2026-11-11T16:19:06","guid":{"rendered":"https:\/\/link2america.us\/?p=2939"},"modified":"2026-11-11T16:19:08","modified_gmt":"2026-11-11T16:19:08","slug":"fincen-boi-reporting-2026-societa-italiane","status":"publish","type":"post","link":"https:\/\/link2america.us\/fr\/fincen-boi-reporting-2026-societa-italiane\/","title":{"rendered":"FinCEN et BOI Reporting 2026 : quelles soci\u00e9t\u00e9s italiennes doivent encore d\u00e9clarer les titulaires effectifs aux \u00c9tats-Unis ?"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><strong>La nouvelle r\u00e9glementation d\u00e9finitive de FinCEN \u00e9limine l\u2019obligation de communication des titulaires effectifs pour les soci\u00e9t\u00e9s constitu\u00e9es aux \u00c9tats-Unis. Toutefois, certaines soci\u00e9t\u00e9s \u00e9trang\u00e8res enregistr\u00e9es pour op\u00e9rer sur le march\u00e9 am\u00e9ricain doivent encore se conformer \u00e0 la Corporate Transparency Act.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Actualit\u00e9s \u2014 Mise \u00e0 jour le 11 novembre 2026<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Rapportage BOI : Qu\u2019est-ce qui a chang\u00e9 en 2026 ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le 14 ao\u00fbt 2026, la nouvelle r\u00e9glementation d\u00e9finitive du Financial Crimes Enforcement Network (FinCEN), l\u2019agence du D\u00e9partement du Tr\u00e9sor am\u00e9ricain responsable, entre autres activit\u00e9s, de la lutte contre le blanchiment d\u2019argent, est entr\u00e9e en vigueur.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La r\u00e8gle modifie substantiellement les obligations de communication d\u2019informations concernant les titulaires effectifs (<em>Information sur la propri\u00e9t\u00e9 b\u00e9n\u00e9ficiaire<\/em>, ou BOI) pr\u00e9vus par la Corporate Transparency Act (CTA).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La principale nouveaut\u00e9 concerne les soci\u00e9t\u00e9s constitu\u00e9es aux \u00c9tats-Unis :&nbsp;<strong>Ils ne sont plus tenus de pr\u00e9senter le BOI Report \u00e0 FinCEN<\/strong>, ind\u00e9pendamment de la nationalit\u00e9 de leurs associ\u00e9s.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il s\u2019agit de la confirmation d\u00e9finitive des exon\u00e9rations d\u00e9j\u00e0 introduites provisoirement en mars 2025.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour les entrepreneurs italiens, c\u2019est un changement important, car il distingue nettement deux situations : cr\u00e9er une soci\u00e9t\u00e9 am\u00e9ricaine ou enregistrer une soci\u00e9t\u00e9 italienne pour exercer des activit\u00e9s aux \u00c9tats-Unis.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">1. Les LLC et les Corporations am\u00e9ricaines : aucun Rapport f\u00e9d\u00e9ral BOI<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Une LLC constitu\u00e9e en Floride, au Delaware, \u00e0 New York ou dans un autre \u00c9tat am\u00e9ricain b\u00e9n\u00e9ficie de l\u2019exon\u00e9ration f\u00e9d\u00e9rale.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le m\u00eame principe s'applique aux soci\u00e9t\u00e9s et aux autres entit\u00e9s constitu\u00e9es conform\u00e9ment aux lois am\u00e9ricaines.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>L\u2019exon\u00e9ration s\u2019applique \u00e9galement lorsque 100 % de la soci\u00e9t\u00e9 appartient \u00e0 des citoyens italiens ou \u00e0 d\u2019autres personnes non am\u00e9ricaines.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Exemple : un entrepreneur r\u00e9sidant en Italie cr\u00e9e une LLC en Floride afin de commercialiser des produits italiens aux \u00c9tats-Unis.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La LLC, \u00e9tant constitu\u00e9e conform\u00e9ment \u00e0 la loi de la Floride, n\u2019est pas soumise \u00e0 l\u2019obligation de d\u00e9claration BOI pr\u00e9vue par la nouvelle r\u00e9glementation FinCEN.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cela ne supprime pas les autres obligations l\u00e9gales, fiscales et administratives applicables.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2. Quand une soci\u00e9t\u00e9 italienne doit encore pr\u00e9senter le BOI Report ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La situation change lorsque toute soci\u00e9t\u00e9 constitu\u00e9e en Italie s'enregistre directement pour op\u00e9rer aux \u00c9tats-Unis.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Une SARL ou une S.p.A. italienne qui effectue une enregistrement formel aupr\u00e8s d\u2019une autorit\u00e9 \u00e9tatique am\u00e9ricaine, par exemple comme&nbsp;<em>entit\u00e9 \u00e9trang\u00e8re autoris\u00e9e \u00e0 exercer des activit\u00e9s commerciales<\/em>, peut entrer dans la d\u00e9finition de&nbsp;<em>soci\u00e9t\u00e9 de reporting<\/em>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dans ce cas, si aucune exemption sp\u00e9cifique n\u2019est appliqu\u00e9e, la soci\u00e9t\u00e9 doit communiquer \u00e0 FinCEN les informations requises concernant les titulaires effectifs non am\u00e9ricains et les \u00e9ventuels associ\u00e9s \u00e9trangers.&nbsp;<em>Les candidats d'entreprise<\/em>&nbsp;non am\u00e9ricains.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il est important de souligner que&nbsp;<strong>Vendre des produits aux \u00c9tats-Unis ne signifie pas automatiquement \u00eatre enregistr\u00e9 pour op\u00e9rer aux \u00c9tats-Unis.<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Une entreprise italienne qui exporte via un distributeur am\u00e9ricain, sans enregistrer formellement sa soci\u00e9t\u00e9 aupr\u00e8s d\u2019un \u00c9tat, ne devient donc pas simplement une entreprise internationale.&nbsp;<em>soci\u00e9t\u00e9 de reporting<\/em>&nbsp;Aux fins du CTA.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cette distinction d\u00e9pend de la constitution juridique de l\u2019entit\u00e9 et de sa v\u00e9ritable enregistrement aupr\u00e8s de l\u2019\u00c9tat.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">3. Quelles informations doivent \u00eatre communiqu\u00e9es ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pour les soci\u00e9t\u00e9s \u00e9trang\u00e8res encore soumises au Reporting BOI, la communication peut comprendre :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Nom juridique de la soci\u00e9t\u00e9 et \u00e9ventuelles marques commerciales.<\/li>\n\n\n\n<li>Adresse et donn\u00e9es d\u2019identification requises.<\/li>\n\n\n\n<li>Jurisdiction \u00e9trang\u00e8re de constitution et \u00c9tat am\u00e9ricain de d\u00e9claration de statut.<\/li>\n\n\n\n<li>Informations d\u2019identification concernant les titulaires effectifs non am\u00e9ricains.<\/li>\n\n\n\n<li>Informations sur les candidats non am\u00e9ricains, s'ils le souhaitent.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">La r\u00e8gle d\u00e9finitive de 2026 introduit \u00e9galement une simplification suppl\u00e9mentaire : les soci\u00e9t\u00e9s \u00e9trang\u00e8res soumises \u00e0 l\u2019obligation ne doivent plus communiquer les informations relatives aux titulaires effectifs ou aux company applicants qui sont des personnes physiques.&nbsp;<em>Personnes am\u00e9ricaines<\/em>&nbsp;conform\u00e9ment \u00e0 la d\u00e9finition applicable.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La citoyennet\u00e9, seule, n\u2019est donc pas le seul \u00e9l\u00e9ment \u00e0 prendre en consid\u00e9ration dans l\u2019appr\u00e9ciation fiscale et normative d\u2019une personne.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">4. Qui est consid\u00e9r\u00e9 comme titulaire effectif ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pour les soci\u00e9t\u00e9s encore soumises \u00e0 la communication, le concept de&nbsp;<em>propri\u00e9taire effectif<\/em>&nbsp;Il conserve un r\u00f4le central.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En g\u00e9n\u00e9ral, on consid\u00e8re une personne physique comme titulaire effectif si elle :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Il exerce un contr\u00f4le substantiel sur la soci\u00e9t\u00e9 ; ou<\/li>\n\n\n\n<li>Il poss\u00e8de ou contr\u00f4le au moins 25 % des participations ou des int\u00e9r\u00eats propri\u00e9taires pertinents.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">La valorisation ne se limite pas n\u00e9cessairement aux parts d\u00e9tenues directement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Des formes de contr\u00f4le indirectes, des pouvoirs d\u00e9cisionnels et des structures soci\u00e9tales complexes peuvent \u00e9galement prendre de l'importance.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il est donc important d\u2019analyser l\u2019organigramme et les pouvoirs effectifs des personnes impliqu\u00e9es.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">5. Quels sont les d\u00e9lais pour les soci\u00e9t\u00e9s \u00e9trang\u00e8res ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pour les soci\u00e9t\u00e9s \u00e9trang\u00e8res enregistr\u00e9es aux \u00c9tats-Unis apr\u00e8s l\u2019entr\u00e9e en vigueur de la r\u00e9glementation en mars 2025, la r\u00e8gle g\u00e9n\u00e9rale pr\u00e9voit la pr\u00e9sentation du BOI Report dans un d\u00e9lai de six mois \u00e0 compter de la date de l\u2019enregistrement.&nbsp;<strong>30 jours calendaires<\/strong>&nbsp;\u00e0 partir de la communication de l\u2019efficacit\u00e9 de la demande de d\u00e9p\u00f4t.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour les soci\u00e9t\u00e9s d\u00e9j\u00e0 enregistr\u00e9es avant cette modification, FinCEN avait pr\u00e9vu des d\u00e9lais transitoires sp\u00e9cifiques.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les soci\u00e9t\u00e9s concern\u00e9es doivent \u00e9galement v\u00e9rifier les obligations d\u2019actualisation ou de correction des informations pr\u00e9c\u00e9demment communiqu\u00e9es.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il n\u2019est pas opportun d\u2019appliquer de mani\u00e8re uniforme les anciennes \u00e9ch\u00e9ances de 2024, car le cadre r\u00e9glementaire a \u00e9t\u00e9 modifi\u00e9 de mani\u00e8re substantielle.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">6. Que se passe-t-il avec les BOI Report d\u00e9j\u00e0 pr\u00e9sent\u00e9s par les soci\u00e9t\u00e9s am\u00e9ricaines ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Les soci\u00e9t\u00e9s am\u00e9ricaines qui avaient pr\u00e9sent\u00e9 un BOI Report avant l\u2019introduction des exon\u00e9rations ne doivent pas continuer \u00e0 le mettre \u00e0 jour en vertu de l\u2019obligation f\u00e9d\u00e9rale ant\u00e9rieure.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">FinCEN a \u00e9galement annonc\u00e9 la suppression des informations pr\u00e9c\u00e9demment transmises par des personnes am\u00e9ricaines d\u00e9sormais exempt\u00e9es, selon les modalit\u00e9s et les conditions pr\u00e9vues par la nouvelle r\u00e9glementation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cela ne signifie pas que toutes les informations concernant les titulaires effectifs soient devenues sans importance.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les banques, les interm\u00e9diaires financiers et autres institutions peuvent continuer \u00e0 demander des informations sur la propri\u00e9t\u00e9 et le contr\u00f4le des soci\u00e9t\u00e9s dans le cadre de leurs proc\u00e9dures de d\u00e9tection et de r\u00e9pression du blanchiment d\u2019argent.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">7. Attention : l\u2019exon\u00e9ration BOI n\u2019\u00e9limine pas les autres obligations am\u00e9ricaines<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Il est essentiel de ne pas confondre l\u2019exon\u00e9ration du Reporting BOI avec une exemption g\u00e9n\u00e9rale de la conformit\u00e9 am\u00e9ricaine.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Une soci\u00e9t\u00e9 am\u00e9ricaine d\u00e9tenue par des associ\u00e9s italiens peut continuer \u00e0 avoir des obligations relatives \u00e0 :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>D\u00e9clarations fiscales f\u00e9d\u00e9rales et \u00e9tatiques.<\/li>\n\n\n\n<li>Formulaire 5472 \u00e9ventuel et documentation correspondante.<\/li>\n\n\n\n<li>Rapport annuel et maintien de la soci\u00e9t\u00e9 aupr\u00e8s de l\u2019\u00c9tat de constitution.<\/li>\n\n\n\n<li>Licences, autorisations et enregistrements commerciaux.<\/li>\n\n\n\n<li>Obligations bancaires et lutte contre le blanchiment d'argent.<\/li>\n\n\n\n<li>Normes sp\u00e9cifiques pour les produits, le personnel, l\u2019importation et la distribution.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">De plus, certains \u00c9tats am\u00e9ricains peuvent pr\u00e9voir des obligations de transparence soci\u00e9tale ind\u00e9pendantes de la communication f\u00e9d\u00e9rale de FinCEN.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La conformit\u00e9 doit donc \u00eatre \u00e9valu\u00e9e en fonction de la structure de la soci\u00e9t\u00e9 et des \u00c9tats dans lesquels elle op\u00e8re.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">8. Liste de contr\u00f4le pour les entreprises italiennes<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Avant de d\u00e9cider de pr\u00e9senter un rapport BOI, nous vous sugg\u00e9rons de v\u00e9rifier :<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>La soci\u00e9t\u00e9 est-elle constitu\u00e9e aux \u00c9tats-Unis ou en Italie ?<\/li>\n\n\n\n<li>La soci\u00e9t\u00e9 italienne est-elle officiellement enregistr\u00e9e dans un \u00c9tat am\u00e9ricain ?<\/li>\n\n\n\n<li>Entre-t-il dans la d\u00e9finition d\u2019entreprise de reporting pr\u00e9vue par la r\u00e9glementation actuelle ?<\/li>\n\n\n\n<li>Sont-elles applicables des exemptions sp\u00e9cifiques ?<\/li>\n\n\n\n<li>Qui sont les propri\u00e9taires effectifs non am\u00e9ricains ?<\/li>\n\n\n\n<li>Quelle est la date d\u2019entr\u00e9e en vigueur de la d\u00e9livrance de la marque am\u00e9ricaine ?<\/li>\n\n\n\n<li>Des communications BOI ont-elles d\u00e9j\u00e0 \u00e9t\u00e9 effectu\u00e9es ?<\/li>\n\n\n\n<li>Exista-t-il d'autres obligations sociales ou fiscales f\u00e9d\u00e9rales ou \u00e9tatiques ?<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Ces v\u00e9rifications permettent de distinguer les obligations r\u00e9ellement n\u00e9cessaires de celles qui ne sont plus requises.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">9. FAQ \u2013 Foire aux questions<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Une LLC am\u00e9ricaine avec un associ\u00e9 italien unique doit-elle pr\u00e9senter le BOI Report ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Non. Selon la r\u00e8gle d\u00e9finitive de FinCEN entr\u00e9e en vigueur le 14 ao\u00fbt 2026, les soci\u00e9t\u00e9s constitu\u00e9es conform\u00e9ment aux lois des \u00c9tats-Unis sont exempt\u00e9es de l\u2019obligation f\u00e9d\u00e9rale de BOI Reporting. Cette exemption s\u2019applique \u00e9galement lorsque le seul associ\u00e9 est un citoyen italien r\u00e9sidant \u00e0 l\u2019\u00e9tranger. Toutefois, les \u00e9ventuelles obligations fiscales, sociales et bancaires restent applicables.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Une SARL italienne qui vend ses produits aux \u00c9tats-Unis doit-elle communiquer les titulaires effectifs ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Pas n\u00e9cessairement. La simple exportation de produits ou la vente \u00e0 des clients am\u00e9ricains ne d\u00e9termine automatiquement l\u2019obligation de BOI. La question devient pertinente lorsque la soci\u00e9t\u00e9 italienne se enregistre officiellement pour op\u00e9rer dans un \u00c9tat am\u00e9ricain. Dans ce cas, il convient de v\u00e9rifier la d\u00e9finition de reporting company et les \u00e9ventuelles exon\u00e9rations pr\u00e9vues par la r\u00e9glementation.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Qui a d\u00e9j\u00e0 pr\u00e9sent\u00e9 le BOI Report pour une LLC am\u00e9ricaine doit-il le mettre \u00e0 jour ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Non, si vous \u00eates une soci\u00e9t\u00e9 constitu\u00e9e aux \u00c9tats-Unis et donc exempt\u00e9e de l\u2019obligation de soumettre un nouveau rapport BOI conform\u00e9ment \u00e0 la r\u00e9glementation FinCEN. Toutefois, il est conseill\u00e9 de conserver la documentation de la soci\u00e9t\u00e9 et de v\u00e9rifier les \u00e9ventuelles obligations ind\u00e9pendantes pr\u00e9vues par les banques ou les autorit\u00e9s gouvernementales.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Le Reporting BOI a-t-il \u00e9t\u00e9 compl\u00e8tement supprim\u00e9 aux \u00c9tats-Unis ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Non. La r\u00e8gle de 2026 a supprim\u00e9 l\u2019obligation f\u00e9d\u00e9rale pour les soci\u00e9t\u00e9s am\u00e9ricaines, mais elle en maintient une pour certaines soci\u00e9t\u00e9s constitu\u00e9es \u00e0 l\u2019\u00e9tranger et enregistr\u00e9es pour op\u00e9rer aux \u00c9tats-Unis. Pour ces derni\u00e8res, des informations sur les titulaires effectifs non am\u00e9ricains peuvent \u00eatre demand\u00e9es. La classification correcte d\u00e9pend de la structure juridique et des modalit\u00e9s de la constitution.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">10. Comment Link2America peut vous aider<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Link2America aide les entreprises italiennes \u00e0 cr\u00e9er et g\u00e9rer des soci\u00e9t\u00e9s am\u00e9ricaines, \u00e0 collaborer avec des professionnels juridiques et fiscaux et \u00e0 v\u00e9rifier les formalit\u00e9s n\u00e9cessaires pour op\u00e9rer aux \u00c9tats-Unis.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour les entreprises qui poss\u00e8dent d\u00e9j\u00e0 une structure am\u00e9ricaine, ou qui envisagent de cr\u00e9er une LLC ou de s\u2019enregistrer directement aupr\u00e8s de la soci\u00e9t\u00e9 italienne, une v\u00e9rification pr\u00e9alable permet d\u2019\u00e9tablir correctement les obligations l\u00e9gales et r\u00e9glementaires.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/link2america.us\/fr\/contatti\/\">Contactez-nous pour en savoir plus\u2026<\/a><\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\"><em>D\u00e9sclaimer : contenu informatif mis \u00e0 jour le 11 novembre 2026. Il ne constitue pas une consultation juridique, fiscale ou sociale personnalis\u00e9e. L\u2019applicabilit\u00e9 de la Corporate Transparency Act doit \u00eatre v\u00e9rifi\u00e9e en tenant compte de la situation sp\u00e9cifique de l\u2019entreprise et des dispositions gouvernementales \u00e9ventuelles.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>La nuova regola definitiva di FinCEN elimina l&#8217;obbligo di comunicazione dei titolari effettivi per le societ\u00e0 costituite negli Stati Uniti. Ma alcune societ\u00e0 estere registrate per operare sul mercato americano devono ancora rispettare il Corporate Transparency Act. News \u2014 Aggiornato all&#8217;11 novembre 2026 BOI Reporting: cosa \u00e8 cambiato nel 2026 Il 14 agosto 2026 \u00e8 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2940,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[37,3],"tags":[],"class_list":["post-2939","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-guide","category-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>FinCEN BOI 2026: obblighi per societ\u00e0 italiane negli USA<\/title>\n<meta name=\"description\" content=\"FinCEN BOI 2026: LLC americane esenti, obblighi per societ\u00e0 italiane registrate negli USA, scadenze e novit\u00e0 del Corporate Transparency Act.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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