Real estate investment in Benevento for North American investors

Legal counsel for US and Canadian citizens investing in the property market of Benevento

Investing in Italian real estate from the United States or Canada


The Italian property market in Benevento and the surrounding province of Benevento offers compelling opportunities for North American investors, whether the objective is portfolio diversification, rental income, or personal use.
However, the legal and fiscal framework governing foreign real estate investment in Italy differs materially from the systems familiar to US and Canadian investors, requiring specialised legal counsel to avoid costly missteps.


The firm is available to assist North American investors at each stage of the acquisition process: from preliminary market due diligence and corporate structuring decisions — including whether to purchase personally or through an Italian or foreign entity — to contract negotiation, building compliance verification, and the execution of the notarial deed.
Where the investor does not intend to be physically present in Campania, the firm operates under power of attorney.


Corporate structuring for real estate investment in Benevento


The decision of whether to acquire Italian property through a personal purchase or a corporate vehicle — typically an Italian S.r.l.
— has significant implications for tax efficiency, liability protection, and exit strategy.
The firm analyses the client's specific investment profile and objectives to identify the most appropriate structure in light of the client's specific circumstances, considering both Italian tax law and the investor's US or Canadian tax obligations, including US foreign income reporting obligations (FBAR, FATCA) and potential US tax treatment of Italian property income and CRA reporting requirements for Canadian residents.


Managing Italian rental property from North America


Investors who intend to generate rental income from property in Benevento must navigate Italian landlord-tenant law, fiscal obligations including the cedolare secca flat-tax option, short-term rental regulations that vary by municipality, and property management arrangements.
The firm advises on the legal framework applicable to each rental model and advises on structuring the management relationship with a view to supporting compliance and operational efficiency for the absentee owner.


How to proceed — preliminary consultation


The first recommended step is to schedule a thirty-minute preliminary consultation, available in English, to discuss the investment objectives, assess the applicable legal and fiscal framework, and outline the recommended course of action.
The consultation is conducted via secure videoconference and is available across all North American time zones.


  • The L'Aurora Law Firm is available for anyone seeking tailored virtual legal assistance and personalized solutions in Benevento. We offer a wide selection of personalized legal services to effectively meet the needs of private individuals, companies and independent professionals.
  • We remain constantly updated on the latest developments in legislative matters and the most recent judicial trends, ensuring personalized, punctual and cutting-edge assistance. Each case is unique and presents its own specificities, which is why we strive to offer targeted and strategic consultations to resolve legal matters in the most efficient, rapid and professional manner possible, both in private and business contexts.
  • Our approach is founded on a thorough, meticulous and detailed evaluation of each situation, providing practical and concrete solutions, always aimed at defending the rights and legitimate interests of our clients. We firmly believe in absolute transparency and mutual trust, always maintaining open a constant, clear and direct communication channel with our clients during all phases of proceedings.
  • We provide qualified virtual consultation and legal assistance in Benevento and in the region of Campania in various areas of law, including civil, commercial, corporate, labor and criminal law. Whether it involves a contractual dispute, complex family matters or business litigation, we are here to provide you with the necessary professional support to face every legal matter with serenity, confidence and complete awareness.
  • We work with passion, determination and professional rigor to achieve concrete and measurable results, always with the primary objective of ensuring the complete legal protection and safeguarding of our clients' rights. Contact us for an initial introductory meeting and discover how we can protect your rights and resolve every legal issue with professionalism, expertise and promptness.
Form to request an appointment with Lawyer Liliana L

My name is Liliana L'Aurora and I am a Lawyer registered with the Bar Association of Latina. My professional activities focus on business distress law and over-indebtedness, according to the Business Distress Code. Crisis Manager in over-indebtedness procedures and insolvency proceedings. I am also registered with the Register of Crisis Managers and the OCC of the Bar Association of Latina.

I have developed solid expertise through collaboration with the De Felice Law Firm, with particular attention to bankruptcy proceedings and delegated real estate sales. I support both companies and private individuals in the following areas: commercial law, family law, civil liability.

Graduated in Law from La Sapienza University in Rome, I continue to update my knowledge through specialist courses, including those for Crisis Managers and on the Business Distress Code.

I offer remote legal assistance throughout the national territory, using digital tools to ensure maximum security in remote consultation.

FAQ
  • Does the law firm handle legal matters related to Benevento?
    • The firm provides specialised legal counsel on matters involving Benevento and the surrounding territory — irrespective of the client's place of residence.
    • From property disputes to local regulations, employment law to family matters: should a case be connected to Benevento or neighbouring municipalities such as Casalduni, Campolattaro, San Lupo, the firm is available to assist.
    • Consultations are conducted remotely via video call or telephone, without the need to attend the office in person.
    • Book a consultation →
  • Can legal assistance be obtained for a matter involving Benevento without residing there?
    • The firm handles legal matters connected to the territory of Benevento and surrounding municipalities, regardless of where the client is based.
    • Cases involving local real estate, commercial activities, contracts, inheritance and disputes tied to the following areas are fully covered: Casalduni, Campolattaro, San Lupo, Fragneto Monforte, Ponte, Pontelandolfo, Fragneto l'Abate, Paupisi, San Lorenzo Maggiore, Pesco Sannita.
    • The firm is available to provide qualified legal assistance tailored to each specific situation.
    • Choose date and time →
  • Does the firm assist with online fraud, cryptocurrency scams, trading fraud or family law matters connected to Benevento?
    • The firm assists victims of online fraud, cryptocurrency scams and unauthorised trading platforms connected to the Benevento area, conducting a preliminary legal assessment to determine whether the conditions exist to pursue fund recovery, and providing support in filing complaints with the Postal Police.
    • The firm also handles family law matters — separation, divorce, child custody and contested inheritance — connected to the territory of Benevento and surrounding municipalities such as Casalduni, Campolattaro, San Lupo.
    • Whether the client has been defrauded by a fraudulent broker, suffered losses through an abusive crypto platform, or requires legal support in a family dispute, a remote consultation can be arranged from any location.
    • Book a consultation for your case →
  • Does the firm provide legal assistance for over-indebtedness and debt crisis procedures connected to Benevento?
    • The firm offers specialised legal assistance for over-indebtedness procedures under Italian Law No. 3/2012 and the Business Crisis Code (D.Lgs. 14/2019), assisting both private individuals and sole traders connected to the Benevento area.
    • Available procedures include the debt restructuring plan, the consumer arrangement, and the controlled liquidation of assets — instruments designed to provide a lawful and structured resolution to situations of financial distress.
    • Clients residing in or holding assets within Casalduni, Campolattaro, San Lupo, Fragneto Monforte, Ponte, Pontelandolfo, Fragneto l'Abate, Paupisi, San Lorenzo Maggiore, Pesco Sannita and surrounding municipalities may access these procedures with the support of the firm.
    • Request a preliminary assessment →

INTERNATIONAL CLIENTS REQUIRING REAL ESTATE AND INHERITANCE LAW ASSISTANCE IN BENEVENTO


  • Real estate acquisition near Benevento for German and Swiss buyers
    • German and Swiss nationals represent a significant share of foreign property purchasers in Campania. Whether acquiring a primary residence, a holiday home, or an investment property in the Benevento area, the purchaser must contend with Italian conveyancing procedures, cadastral verifications, building compliance assessments, and a taxation framework distinct from that of Germany or Switzerland. The bilateral conventions for the avoidance of double taxation between Italy and each country have direct implications for property income and capital gains. The firm offers dedicated assistance in German legal terminology where required, with the aim of supporting the client's interests from preliminary inquiry through to registration.
    • Schedule a preliminary consultation
  • Cross-border property transactions between France and Benevento
    • French nationals acquiring or inheriting property in Benevento benefit from EU Succession Regulation No. 650/2012, which permits the choice of applicable law for succession matters. However, the Italian conveyancing system, cadastral regime, and building compliance framework remain exclusively governed by Italian law. The firm provides French-speaking clients with structured guidance through each phase of the real estate transaction or succession procedure in Benevento, ensuring alignment with both Italian regulatory requirements and the client's obligations under French fiscal law, including reporting to the Direction générale des finances publiques.
    • Schedule a preliminary consultation
  • Selling inherited Italian property from abroad — Benevento and Benevento
    • A non-resident heir wishing to sell inherited property in Benevento faces a series of procedural requirements that must be addressed before any transfer can occur. These include completion of the succession declaration, cadastral alignment, resolution of any building code irregularities, and procurement of the required energy performance certificate. The heir must obtain an Italian tax identification number and may grant a power of attorney to enable the firm to act on their behalf before the notary public. Capital gains taxation for non-resident sellers is governed by specific provisions, and applicable bilateral tax treaties must be considered to avoid double taxation in the country of residence.
    • Schedule a preliminary consultation
  • Italian property inheritance for US and Canadian heirs in Benevento
    • A United States or Canadian citizen who has inherited real property in Benevento or in the province of Benevento is required to complete the Italian succession procedure, regardless of residence abroad. The process entails filing a declaration of succession with the competent Revenue Agency, settling applicable inheritance taxes — which differ substantially from US estate tax provisions — and registering the transfer with the local land registry. Where building code violations affect the property, preliminary regularisation may be necessary before any disposition. Remote assistance may be provided for the principal procedural steps, which may allow the heir to fulfil obligations without travelling to Campania, depending on the specific circumstances of the case.
    • Schedule a preliminary consultation
  • Purchasing property in Benevento as a British citizen after Brexit
    • Since the United Kingdom's departure from the European Union, British nationals seeking to acquire real estate in Benevento must navigate a distinct regulatory framework. Reciprocity conditions under Italian law must be verified, tax identification must be obtained, and the conveyancing procedure differs markedly from the English system of solicitors and land registry. Furthermore, post-Brexit residence considerations apply where the purchaser intends to reside in the property for extended periods. The firm is available to assist UK clients at each stage of the acquisition process in the Benevento area, from preliminary due diligence and building compliance verification through to notarial deed execution.
    • Schedule a preliminary consultation

FREQUENTLY ASKED QUESTIONS FROM INTERNATIONAL CLIENTS IN BENEVENTO


  • Is a power of attorney sufficient to complete a property sale in Benevento without being present?
    • A non-resident owner may grant a special power of attorney (procura speciale notarile) to an appointed representative, enabling the sale of property in Benevento without the owner's physical presence at the notarial deed. The power of attorney must be executed before an Italian consulate abroad or before a foreign notary with subsequent apostille and sworn translation.
    • Schedule a preliminary consultation
  • Do I need to pay IMU property tax as a non-resident owner in Benevento?
    • Non-resident property owners in Benevento are generally subject to IMU (Imposta Municipale Unica) at the applicable municipal rate, which varies by municipality and property category. The primary residence exemption is not available to non-resident owners unless specific conditions are met. The firm advises on the applicable rates and filing obligations.
    • Schedule a preliminary consultation
  • What happens if inherited property in Benevento has building code violations?
    • Building irregularities must generally be resolved before the property can be sold or mortgaged. Options include applying for a sanatoria (retroactive building permit) where the violation is eligible for regularisation, or demolition and restoration to the approved state. The firm assesses the nature of the violation and advises on available remediation options, which vary depending on the type and extent of the irregularity.
    • Schedule a preliminary consultation
  • Can a foreign citizen purchase property in Benevento without Italian residency?
    • Yes, subject to the verification of reciprocity conditions under Italian law. Citizens of countries with which Italy maintains reciprocity agreements — including the United States, the United Kingdom, and all EU member states — may acquire real property in Benevento without holding Italian residency. The purchaser must obtain an Italian fiscal code prior to the transaction.
    • Schedule a preliminary consultation
Form to request an appointment with Lawyer Liliana L’Aurora

Book a legal consultation

What does the consultancy service include?

Book a Meeting, in person or virtually  remotely for clients from Benevento, using virtual tools

Appointments Information

The law firm of Liliana L’Aurora is located at Via Roma 116, Terracina (LT)