{"id":5111,"date":"2026-03-03T17:31:37","date_gmt":"2026-03-03T17:31:37","guid":{"rendered":"https:\/\/www.italyvisainvestments.com\/?p=5111"},"modified":"2026-03-14T11:42:48","modified_gmt":"2026-03-14T11:42:48","slug":"american-couple-retirement-project-in-abruzzo-with-visa-and-flat-tax","status":"publish","type":"post","link":"https:\/\/www.italyvisainvestments.com\/en\/typical-scenarios-case-studies\/american-couple-retirement-project-in-abruzzo-with-visa-and-flat-tax\/","title":{"rendered":"American couple: retirement project in Abruzzo with visa and flat tax"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><em>Hypothetical case study developed on the basis of our experience with international investors, intended to illustrate the type of transactions the Firm is able to structure and manage for clients with a similar profile; the scenario does not refer to a specific case that has actually been handled.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Two retired US professionals, resident in Connecticut, decide to relocate to the village of Citt\u00e0 Sant\u2019Angelo, in Abruzzo, for their retirement phase. A project that combines two fundamental complexities: on the one hand the immigration process, because the United States has no freedom of movement agreements with Italy and the elective residence visa requires rigorous documentation; on the other cross border tax planning, with the 7 percent substitute tax regime, which allows the application of a 7 percent substitute tax on foreign income, to be coordinated with US taxation. To this is added the healthcare transition from Medicare, which does not provide coverage outside the United States, to the Italian National Health Service. A relocation which, without unified coordination, risks becoming fragmented among different advisers, delays and unexpected costs.<br><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hypothetical case study developed on the basis of our experience with international investors, intended to illustrate the type of transactions the Firm is able to structure and manage for clients with a similar profile; the scenario does not refer to a specific case that has actually been handled. Two retired US professionals, resident in Connecticut, [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27],"tags":[],"class_list":["post-5111","post","type-post","status-publish","format-standard","hentry","category-typical-scenarios-case-studies"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.italyvisainvestments.com\/en\/wp-json\/wp\/v2\/posts\/5111","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.italyvisainvestments.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.italyvisainvestments.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.italyvisainvestments.com\/en\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/www.italyvisainvestments.com\/en\/wp-json\/wp\/v2\/comments?post=5111"}],"version-history":[{"count":3,"href":"https:\/\/www.italyvisainvestments.com\/en\/wp-json\/wp\/v2\/posts\/5111\/revisions"}],"predecessor-version":[{"id":5295,"href":"https:\/\/www.italyvisainvestments.com\/en\/wp-json\/wp\/v2\/posts\/5111\/revisions\/5295"}],"wp:attachment":[{"href":"https:\/\/www.italyvisainvestments.com\/en\/wp-json\/wp\/v2\/media?parent=5111"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.italyvisainvestments.com\/en\/wp-json\/wp\/v2\/categories?post=5111"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.italyvisainvestments.com\/en\/wp-json\/wp\/v2\/tags?post=5111"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}