Law of inheritance in Italy – Italian inheritance tax
What is “Imposta di successione”?
Italian inheritance tax, “Imposte di Successione” was abolished by law no. 383 of 18 October 2001. Subsequently, the government re-introduced inheritance tax through law no. 286, dated 24th November 2006. The law has been applicable to inheritance cases since 3rd October 2006. Read more
Italian Inheritance law
De Tullio Law Firm’s services
For over 50 years, De Tullio Law Firm has been providing, clients worldwide, with clear-sighted legal advice related to Italian inheritance matters.
Whatever your needs, we can help you.
– Italian inheritance rights assessment
– Drafting Italian Wills
– Claiming / recovering inherited Italian property Read more
Reserved Acceptance – Italian Inheritance
Brief Case Study
For a better comprehension of reserved acceptance, we have provided a brief case study concerning this topic.
Silvia and Eric Jones owned a beautiful property in Liguria. They were resident in Italy, loved life here and were well-integrated in to their local community. Sadly, recently, in close succession, Silvia and Eric died.
The Jones’ sons, Larry and Tom, have been in touch with De Tullio Law Firm about their parents’ Italian Wills. They have some concerns regarding what happens when heirs are unsure exactly what they are inheriting. Larry and Tom are very concerned that their parents’ estate may be encumbered with debt. Read more
Right of Representation in Italian Succession
Representation is the right of a descendant to replace an ascendant if the latter is unable or unwilling to accept an inheritance or legacy.
In order to take place, it must be based on two premises:
-The ascendant, who does not wish to or is unable to succeed, must legally be entitled to succeed;
-In case of testamentary succession, there must be no other provisions made by the testator which prevail over representation.
Italian will and estate lawyers can help you with the Italian inheritance process
The Italian inheritance process can be a complex process
If you have been named as a beneficiary of assets in Italy, and you have decided to accept your Italian inheritance, it is a good idea to use a specialist Italian Inheritance lawyer to help support you. The Italian inheritance process can be a complex process, so obtaining the right legal advice and having the right lawyer on your side will be massively beneficial in helping you get through it. Especially if you are not resident in Italy. This article looks at some of the reasons why you should engage legal services. Read more
Property inheritance laws in Italy
Italian Succession Law – An Overview
Italian succession law follows the Roman Law principle which gives some protection to close members of the family, partially limiting the right of the testator to dispose of assets.
Testamentary Succession consists in the assignment of hereditary assets in compliance with the wishes of the testator as set out in an Italian Will. In the absence of a Will, instead, inheritance is devolved following the principles of Legal Succession. Read more
Italian Inheritance principle
The law no. 218 of the 31st of May 1995 regulates the field of Italian inheritance law in the framework of international private law.
The succession rules are determined on the basis of the national law of where the decedent was deemed habitually resident at the time of death.
Italian Inheritance legislation adopts the principle of “unity of inheritance”. This principle differs substantially from the one adopted in common law countries. It is based on a division between non-property assets and property assets: Read more
The role of Italian Probate Solicitors
Italian probate solicitors assist with the execution of a Will and the legal procedures of Italian inheritance issues. Engaging the services of a competent and knowledgeable lawyer simplifies the administration of an estate.
Having an independent lawyer will assist with collecting all the documentation relating to property, assets and or land. It speeds up the identification and location of the beneficiaries entitled to the estate of the deceased. Read more
Italian genealogy research
Collaboration with Lo Schiavo Genealogica
We are pleased and proud to announce our collaboration with “Lo Schiavo Genealogica”, an international research firm that specialises in Italian genealogical research, Italian-American dual citizenship, and Italian-American probate cases.
Owner, Melanie D. Holtz, is a board-certified genealogist, writer, and lecturer with over 20 years’ experience in the genealogy field.
Melanie started out by researching her own Italian ancestors, who emigrated from the Italian province of Palermo at the end of the 19th century. Melanie brings her love of family and passion for all things Italian to her work. Read more