Italian Inheritance Law and Wills: Expert Legal Guidance

De Tullio Law Firm offers expert advice to navigate the intricacies of Italian inheritance law and wills.

With over 60 years of experience, we provide clear guidance on wills, succession planning, and probate matters in Italy. We help minimize tax burdens and ensure full compliance with Italian law.

Wills and Succession Planning

Creating a valid will in Italy is essential. We assist with drafting and ensuring it meets Italian legal requirements.

Inheritance Tax and Asset Protection

We help minimize inheritance tax liability while protecting your assets, ensuring your estate is efficiently passed to your beneficiaries.

Probate Process in Italy

The probate process in Italy can be lengthy and complex. We guide you through it, ensuring you meet all the legal requirements.

Cross-Border Inheritance Issues

De Tullio Law Firm specializes in resolving cross-border inheritance issues, ensuring compliance with both Italian and international regulations.

Property and Inheritance

We provide legal support for the transfer of property through inheritance, making sure all procedures are legally sound.

Our team offers expert legal services, simplifying Italian inheritance law and ensuring a smooth process for your estate.

Direct Bari to New York Flights Begin in 2025

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Starting June 3, 2025, Neos Airlines will launch its highly anticipated direct flights from Bari to New York, offering a new gateway between Southern Italy and the United States. This exciting development strengthens Puglia’s connectivity. It also opens doors to expanded tourism, business and investment opportunities as well as cultural exchanges.

To discuss your situation, get in touch for a free consultation, or click here to get all our FREE guides for foreigners planning to renoveting, buy, sell or live in Italy.

Direct Bari to New York Flights: A New Era of Connectivity

Fly direct from New York to BariThe direct route between Bari’s Karol Wojtyla Airport and New York JFK will run weekly until October 15, 2025.

Operated on board the Boeing 787-9 Dreamliner, with 355 seats. The flights offer two service classes: Premium and Economy.

 

Direct flights from Bari to New York
Outbound Flight:

Departs Bari Wednesdays at 11:30 AM, arriving in New York at 1:50 PM local time.

Inbound Flight:

Leaves New York Tuesdays at 4:00 PM, landing in Bari at 8:00 AM Wednesday.

Puglia’s Strategic Leap Forward

Antonio Maria Vasile, President of Aeroporti di Puglia, emphasized the significance of this new connection, stating, “This flight is a monumental step for Puglia, marking the region’s increasing accessibility on the global stage. Moreover, it represents the beginning of an era of enhanced connectivity, where Puglia becomes a hub for international travel.” Furthermore, the Bari-New York flight is an integral part of a broader strategy aimed at positioning Puglia as a top-tier destination for international tourism and commerce. By fostering such connections, the region takes yet another crucial step toward solidifying its role on the global map.

Direct Bari to New York Flights: Why This Route Matters

The Bari-New York route is more than just a convenient flight – it’s a transformative connection fostering cultural exchange, economic growth, and community ties.

Boosting Tourism and Business

This direct connection positions Puglia as a premier destination for American tourists. Travelers can now easily explore the region’s historic towns, indulge in its culinary excellence, and relax amidst its breathtaking landscapes. For businesses, the route facilitates opportunities for trade and collaboration, strengthening economic ties between Italy and the U.S.

Puglia also presents a burgeoning real estate market for foreign investors. The ease of travel opens doors for Americans to explore opportunities in owning property – whether it’s a countryside villa, a charming townhome, or a modern coastal retreat.

Serving the Italian-American Community

With more than 18 million Italian-Americans in the United States, many with roots in Southern Italy, this flight serves as a direct bridge to rediscover heritage, reconnect with family and rekindle ties to ancestral traditions.

Strengthening Regional Development

Carlo Stradiotti, CEO of Neos, underscored the broader impact of the Bari-New York connection: “With this route, we’re not just connecting Bari to New York; we’re creating an opportunity for growth that spans leisure, business and cultural exchanges.”

Expanding Connections Between Italy and North America

The new Bari-New York route is part of a broader effort to enhance air travel links between Italy and North America. It joins Neos’ other established connections, including:

Milan Malpensa to New York: Operating three times weekly since 2021. Milan to Toronto: Introduced in April 2023. Palermo to New York: A seasonal service running from June to October.

These routes collectively strengthen Italy’s presence in the global aviation network, offering travelers greater convenience and more options to explore both regions.

Puglia’s Vision for the Future

Regional leaders are celebrating this milestone as a testament to Puglia’s strategic investments. Michele Emiliano, President of the Puglia Region, sees this as a transformative moment: “This is a dream taking flight – uniting Puglia with the world and showcasing our culture, traditions and potential.”

Beyond tourism, the flight represents a broader ambition to further develop Puglia as an economic, cultural and social hub in the Mediterranean.

What Direct Bari to New York Flights Mean for Travelers

With direct Bari-New York flights, Italian and American travelers now enjoy unique opportunities to explore vibrant destinations and cultures.

For Americans, Puglia offers enchanting olive groves, Baroque architecture, breathtaking coastlines and showcases a rich blend of history and beauty.

Meanwhile, Italians can experience New York’s dynamic energy, a vibrant hub celebrated for its art, commerce and culture.

These flights open endless possibilities for travel, connection, and inspiration.

How to Book

Tickets for the Bari-New York route are available on:

– neosair.it for Italian travelers.
– neosair.com for U.S.-based travelers.

To discuss your situation, get in touch for a free consultation, or click here to get all our FREE guides for foreigners planning to renoveting, buy, sell or live in Italy.

Finally …

With direct Bari-New York flights, Italian and American travelers now enjoy unique opportunities to explore vibrant destinations and cultures.

These flights open endless possibilities for travel, connection and inspiration. Additionally, it makes the prospect of owning a piece of Puglia’s charm more accessible than ever before. Whether you envision a home nestled among the region’s iconic olive groves or a picturesque seaside retreat along the stunning Adriatic or Ionian coasts, now is an ideal time to explore the possibilities of investing in Italian property.

At De Tullio Law Firm, we specialize in Italian property, family, and inheritance law. With over 55 years of experience, we are dedicated to ensuring that Italian property purchases are both safe and legally sound. Contact us today for a free preliminary consultation, and let us guide you in turning your dream of owning Italian property into a reality. Click here to get started.

You may also like our Guide to Buying Property in Italy.

Digital Wills in Italy: Innovation and legislation

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Digital wills in Italy represent a groundbreaking development in estate planning. They offer an innovative solution while also introducing a range of new legal challenges.

The rapid advancement of technology has brought transformative changes to various sectors, and inheritance law is no exception. New technologies continue to reshape how we manage and plan for the future.

In this article, we examine the development of digital wills, their legal implications, and how technological advancements are revolutionizing the estate planning process.

Furthermore, we focus on Italian legislation and underscore the importance of consulting a law firm that specializes in Italian and cross-border succession matters to navigate this evolving landscape effectively.

To discuss your situation, get in touch for a free consultation, or click here to get all our FREE guides for foreigners planning to renoveting, buy, sell or live in Italy.

The Evolution of Digital Wills

Digital wills represent an evolution from traditional paper wills into a more modern form.

For instance, individuals can create, store, and distribute wills via digital platforms, offering enhanced accessibility and security.

However, the legal validity of digital wills varies greatly across countries.

In many cases, legislation has not yet fully addressed all the implications of this innovation. Consequently, navigating the legal landscape of digital wills can be complex and challenging.

Italian Legislation on Wills

In Italy, the Civil Code regulates testamentary succession at book second, Title III, Articles 587 to 712.

However, the Civil Code does not explicitly allow for digital wills, which poses significant challenges for those wishing to use this medium. Key articles include:

– Article 602: This article describes the requirements for the validity of holographic wills. Specifically, the will must be handwritten, dated, and signed by the testator.

– Article 603: This article governs public wills. Notably, these wills must be drafted in the presence of a notary and two witnesses. In this case, the will must indicate place, date of drafting and time of signing, and be signed by the testator, witnesses and the notary public. 

– Article 679 to 687: This section establishes terms and conditions for the revocation of wills. Importantly, this aspect remains crucial even for digital wills.

Therefore, navigating the legal landscape of digital wills in Italy requires careful consideration of these traditional requirements.

Legal Implications of Digital Wills

The lack of specific legislation on digital wills in Italy means they might not be considered valid if they do not meet the formal requirements of paper wills. This creates significant legal uncertainties, potentially leading to disputes and difficulties in executing the testator’s wishes properly.

Transitioning to digital wills raises several key legal implications:

Firstly, authenticity and security are paramount. Ensuring that a will remains authentic and unaltered presents a primary challenge. Digital platforms must incorporate robust mechanisms for authentication and data protection.

Secondly, access and storage are critical factors for the effectiveness of digital wills. It is essential that these documents are easily accessible to executors and relevant authorities.

Lastly, laws must clearly define how digital wills can be revoked or modified. This clarity ensures that the testator’s latest wishes are always respected and implemented correctly.

Addressing these issues comprehensively is crucial as digital technologies continue to reshape estate planning practices in Italy and worldwide.

The Importance of Specialized Legal Counsel for Wills

Given the complexity and legal uncertainties associated with wills, consulting a law firm specializing in Italian succession matters is crucial. An expert lawyer can provide invaluable assistance in the following ways:

Interpretation

A lawyer can interpret existing laws, helping testators understand how current Italian laws apply and identifying potential legal risks.

Drafting

They can advise on the best methods to draft wills that comply with Italian laws, leveraging digital technologies when appropriate.

Dispute Management

A lawyer can provide legal support in managing disputes over the validity of a will, ensuring the protection of the testator’s wishes.

Therefore, engaging a knowledgeable legal advisor is essential for navigating the evolving landscape of digital wills in Italy effectively.

To discuss your situation, get in touch for a free consultation, or click here to get all our FREE guides for foreigners planning to renoveting, buy, sell or live in Italy.

Finally …

Italian inheritance law is complex, which can be particularly difficult for foreigners to navigate.

To successfully understand and adhere to Italian inheritance laws, expertise and precision are essential.

At De Tullio Law Firm, we specialize in providing legal advice and support across various fields of Italian law, particularly focusing on Italian and cross-border property, inheritance, and family matters. If you require assistance, please do not hesitate to contact us.

Additionally, you may find our comprehensive guide to Italian Inheritance Law insightful and helpful.

Trusts in Italy: A Short Guide

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Understanding Trusts in Italy: A Legal Mechanism for Asset Management

A trust is a legal institution designed to separate certain assets from an individual’s personal holdings. This separation allows these assets to be entrusted to a trustee for a specific purpose, often in the interest of a beneficiary or to achieve a particular goal. Originating in Anglo-Saxon legal systems, trusts in Italy have significant differences compared to other legal frameworks. However, they gained recognition in Italy on January 1, 1992, with the ratification of the “Convention on the Law Applicable to Trusts and their Recognition,” adopted in The Hague on July 1, 1985 (law of October 16, 1989, no. 364).

To discuss your situation, get in touch for a free consultation, or click here to get all our FREE guides for foreigners planning to renoveting, buy, sell or live in Italy.

Components of Trusts in Italy: Roles and Responsibilities

In a trust arrangement, three primary entities play crucial roles: the “settlor,” the “trustee,” and the “beneficiary.”

Settlor:

The settlor initiates the trust through a unilateral act, establishing its terms and conditions.

Trustee:

Often referred to as the “trustee,” this individual or entity receives the assets, assumes ownership, and manages them in the best interest of the beneficiaries.

Beneficiary:

The settlor designates the beneficiary who receives benefits from the trust’s assets as “income beneficiaries,” or ultimately inherits the assets as “capital beneficiaries” or “ultimate beneficiaries.”

The settlor or a third party names beneficiaries in the initial trust document or identifies them later. A settlor may specify a beneficiary by name or as belonging to a particular category. In some cases, settlors establish trusts without specific beneficiaries, known as “purpose trusts”. Settlors create these trusts to achieve specific charitable objectives.

Furthermore, a “protector” commonly oversees the trustee’s actions. The trust deed may require the protector to authorize certain trustee actions.

Safeguarding Assets: The Protective Role of Italian Trusts

In a trust arrangement, the segregation of assets shields them from potential creditor claims against the settlor, beneficiary, or trustee. By design, these assets become distinct from personal holdings, safeguarding them from individual financial liabilities. Only creditors specifically related to the trust can make claims against these assets.

Asset Protection and Trust Validity:

It’s crucial to understand that asset segregation is a consequence, not the primary purpose, of establishing a trust.

A valid trust must serve a recognized purpose deemed worthy of legal protection. Establishing a trust solely for asset protection reasons, without a legitimate purpose, does not meet the requirements for validity in the Italian legal system.

Trusts in Italy: Evolution of Legal Recognition

In recent years, Italy has witnessed various attempts to establish trusts solely for the purpose of shielding assets from creditors or gaining undue tax advantages. However, such trusts faced legal challenges, with numerous court rulings, including those from the Italian Supreme Court, declaring these trusts null and void or ineffective against creditors and tax authorities.

Consequently, a sense of skepticism toward trusts emerged within the Italian legal framework, viewing them as tools for evading debts or taxes.

The landscape shifted on January 1, 2017, with the enactment of Law no. 112 of June 22, 2016. This legislation expressly validated asset separation within trusts, marking a pivotal moment in the legal recognition of trusts in Italy.

Beyond its primary objective of enhancing assistance, care, and protection for individuals with severe disabilities, this law actively encourages trust establishment. Its explicit endorsement of trusts extends beyond its specific focus, dispelling any uncertainties regarding the legitimacy of this instrument within the Italian legal system.

Legal Considerations for Trusts in Italy

Despite the growing recognition of trusts in Italy, a specific regulatory framework within Italian legislation is still absent. Consequently, reliance on foreign laws becomes necessary for trust governance. The choice of applicable law holds significant implications for the functionality and validity of trusts in Italy.

Purposeful Establishment of Trusts

Understanding that trusts can only serve specific purposes, not shield assets from creditors, is vital. While asset separation naturally results from establishing a trust, it cannot solely motivate trust creation, nor can it defraud creditors or tax authorities.

Prospective trust settlors in Italy must carefully consider both the chosen law’s provisions and jurisprudence, along with the rules outlined in the Hague Convention of July 1, 1985. Additionally, they must ensure that the trust’s constitutive clauses align with Italian public order and tax regulations.

This scrutiny extends beyond trust regulation to assess the validity of the trust’s constitutive act itself, emphasizing the importance of thorough legal examination and compliance.

Deciphering Sham Trusts: Legal Implications and Standards

In the realm of trust regulation, the concept of a sham trust has evolved to tackle situations where the settlor maintains effective control over assets purportedly entrusted to a trustee, treating them as personal property. The law will consider such trusts null and void from the moment of their inception. Assets will revert to the ownership of the settlor

Mandates of the Hague Convention

The Hague Convention of July 1, 1985, explicitly mandates that for its application, assets within a trust must be under the trustee’s control, serving the interests of a beneficiary or a designated purpose (Article 2). In Italy, trust recognition hinges on the settlor effectively relinquishing control, with assets solely vested in the trustee.

While the settlor may retain certain rights or privileges, adherence to the Convention necessitates clear trustee control over the assets.

Furthermore, in many legal systems governing trusts, settlors may reserve significant powers in trust management. However, such clauses contradict the control requirement stipulated by the Hague Convention. It renders them incompatible with trusts established in Italy.

Once a trust’s constitutive act aligns with the applicable law and satisfies the Hague Convention’s rules, it must also comply with Italian public order regulations. For instance, trusts aiming to circumvent mandatory provisions of bankruptcy law or solely creating a separate estate from the settlor’s would be deemed null and void, the latter due to lack of consideration.


Scrutinizing Self-Declared Trusts: Legitimacy and Recognition

The viability of establishing a self-declared trust in Italy is subject to scrutiny. In this arrangement, the trustee and the settlor are one and the same.

Self-declared trusts are deemed legitimate in certain legal frameworks governing trusts. However, questions arise regarding their compliance with the recognition criteria outlined by the Hague Convention. In such trusts, the settlor retains complete control over the assets, albeit in the capacity of trustee. This departure from the Convention’s control requirement raises doubts about the recognition of self-declared trusts in Italy.

Case law further complicates matters by often deeming trusts illegitimate if the settlor retains control over the assets. This therefore casts doubts on the recognizability of self-declared trusts within the Italian legal system.

Tax Implications: Trusts and Revenue Agency Guidelines

It’s crucial to note that the Revenue Agency considers trusts where the settlor retains significant powers over asset administration or allocation (referred to as “interposed trusts”) as non-existent for tax purposes. Consequently, income derived from such trusts is taxed in the hands of the settlor.

Revenue Agency Guidelines:

The Revenue Agency has issued circulars providing guidance on the application of direct and indirect taxes to trusts (Circulars of August 6, 2007, No. 48, January 22, 2008, No. 3, and December 27, 2010, No. 61).

Transfer Tax:

The transfer of assets from the settlor to the trustee is subject to gift tax at a proportional rate (4%, 6%, or 8%), depending on the relationship between the settlor and the beneficiary. Additional mortgage and cadastral taxes (2% and 1%) apply to real estate transfers. However, exemptions for certain relatives and individuals with severe disabilities apply.

Exemptions for Individuals with Disabilities:

Trusts established for persons with severe disabilities benefit from exemptions from inheritance tax, gift tax, and mortgage and cadastral taxes on real estate transfers (Law No. 112 of June 22, 2016).

Income Tax Obligations:

Trusts are treated as taxpayers subject to corporate income tax, necessitating annual income tax return filings. Resident trusts require their own tax code and, if engaged in commercial activities, a VAT number.

The trustee fulfills all tax obligations of the trust. Income is attributed directly to beneficiaries in transparent trusts and taxed accordingly. Alternatively, income is taxed at the trust level in opaque trusts.

Safeguards and Limitations: Trusts and Creditor Rights

Trusts, being gratuitous acts, remain susceptible to ordinary and bankruptcy avoidance actions, prohibiting their use for defrauding creditors. Moreover, creditors harmed by a debtor’s actions that restrict disposal or transfer real or movable property registered in public records gratuitously can take legal action without requiring a prior declaratory judgment of the act’s ineffectiveness, provided they register the seizure within one year from the prejudicial act’s registration (Article 2929-bis of the Civil Code, introduced by Legislative Decree No. 83 of June 27, 2015).

To discuss your situation, get in touch for a free consultation, or click here to get all our FREE guides for foreigners planning to renoveting, buy, sell or live in Italy.

Finally….

De Tullio Law Firm has over 55 years of expertise managing trusts and estate planning matters throughout Italy. Our firm is a full member of STEP, the world’s leading association for trust and estate practitioners.

If you need any advice regarding trusts in Italy, we are here to help. Please get in touch with us.

The Times: Chaz and Lucy’s Italian move, with expert advice from Giandomenico De Tullio

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“We moved to a farmhouse in Puglia for la dolce vita” is how The Times headlines the story of Chaz Oldham and Lucy Akhurst. They, the couple in the photograph, are an English couple who have chosen to make their new home in the heart of Italy, a five-bedroom farmhouse in the hills with 20 acres of land, 15 minutes’ drive from the sea and 8 minutes from Alberobello, famous for its thousand Unesco-listed trulli. This is an area already well visited by foreign tourists, especially the French, Swiss and Germans.

Chaz and Lucy’s Italian move, with expert advice from Giandomenico De Tullio

Full text of The Times’ article here: https://www.thetimes.com/article/53afb046-b3ac-4422-b7b0-02231a555480.

 

The Times article tells you their story, the proximity to the world of cinema, the moves, the inspirations, the farm in Devon, the dream of France but falling in love with Italy, and the purchase of the house with a huge roof terrace with a 360-degree view, which convinced him to buy. What truly stands out, however, is the financial potential of such a decision.

 

A brief aside on the prices of apartments in the area where Chaz and Lucy bought: at the time of their purchase (2020) the average price per square metre was €1,836, while today it is €2,374 (source: The Times), which highlights the value of investing in property in this region. Real estate in Italy, particularly in sought-after areas like Puglia, is not only a lifestyle choice but a sound financial strategy. With property values steadily increasing, the potential return on investment is significant.

 

Then there was the application to the Municipality of Monopoli for a building and renovation permit (obtained in just over a year), the hiring of Puglia Pools to build the swimming pool, the renovation of a wing of the house which – in 2025 – is estimated to yield between €1,800 and €2,400 per week. This demonstrates how renovating and renting out properties in Italy can generate consistent income, making it a lucrative option for those looking to invest in the real estate market. Moreover, the cost of living in Italy, where they now live, is a fraction of the UK, while the produce is fresh and km0.

The rise in property prices, coupled with the attractive rental market, shows why investing in Italian real estate, especially in regions like Puglia, is an excellent opportunity. You can find more insights at the end of The Times article, where we also provide tips for British citizens looking to purchase property and apply for residency in Italy. You can read them there or take advantage of our free preliminary consultation in the language of your choice. Click on this link to choose the time that suits you best or email us at info@detulliolawfirm.com.

 

 

To discuss your situation, get in touch for a free consultation, or click here to get all our FREE guides for foreigners planning to renoveting, buy, sell or live in Italy.

Cultural Heritage in Italy: The Legal Landscape

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Dreaming of purchasing a property in Italy? The country’s magnificent buildings, historic cities, towns, and villages make the Italian real estate market particularly enticing. However, within the heart of these charming landscapes lie historical architectural treasures, subject to legal protections. In this article, we explore the role of legislation aimed at preserving Italy’s cultural heritage.

Cultural Heritage in Italy

To discuss your situation, get in touch for a free consultation, or click here to get all our FREE guides for foreigners planning to renoveting, buy, sell or live in Italy.

Understanding Italy’s Cultural Heritage Legislation

Cultural assets, encompassing movable or immovable properties, benefit from State protection due to their artistic, historical, or architectural significance. Since May 1st, 2004, Italian legislation governing this matter is the code of cultural heritage and landscape (Legislative Decree January 22, 2004, n. 42).

Italian Cultural Heritage: Limitations on Immovable Properties

The code imposes restrictions on the transfer of ownership or possession, particularly concerning immovable properties. These regulations vary depending on the owner of these assets.

Notification Requirements for Italian Cultural Heritage Properties

For immovable properties owned by individuals or companies to attain cultural asset status, they must be notified by the public administration. Such notifications, documented in property registers, can be challenging to verify, primarily post the enactment of Law No. 1089 on June 1st, 1939. It is therefore crucial to ascertain the property’s ownership history to verify the existence of notifications.



Cultural Heritage in Italy

Reporting Obligations for Transfers

Any transfer of ownership or possession of cultural assets mandates filing a report with the superintendent of the asset’s location. This report, due within 30 days of property purchase or inheritance acceptance, requires comprehensive details of the involved parties, asset particulars, and transfer conditions.

Penalties for Non-compliance with Italian Cultural Heritage Law

Failure to submit the report within the stipulated period constitutes a criminal offense, leading to severe penalties. These penalties include substantial fines ranging from €1,500 to over € 75,000 and potential incarceration for up to one year.

Italian Cultural Heritage Properties

Right of First Refusal

In consideration-based transfers like sale or exchange, the State or relevant local authorities hold the right of first refusal. This right must be exercised within 60 days from report receipt, conditionally suspending the transaction until then. However, there’s no right of first refusal in inheritance, donation, division, share transfer, merger, split, or mortgage creation scenarios.

Finalization of Ownership

If the right of first refusal remains unexercised after 60 days, ownership transfers to the buyer. However, if the report is filed after the 30-day legal period, the right of first refusal must be exercised within 180 days. Until this period expires, the asset remains with the vendor.

To discuss your situation, get in touch for a free consultation, or click here to get all our FREE guides for foreigners planning to renoveting, buy, sell or live in Italy.

Finally …

At De Tullio Law Firm, our expertise lies in property and inheritance matters in Italy.

If you have any inquiries regarding the transfer of cultural assets, feel free to reach out to us. We are pleased to provide you with a complimentary preliminary consultation.

Schedule your consultation. 

 

Italian Inheritance Services

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Your specialists for Italian inheritance services 

For over 55 years, De Tullio Law Firm​ has been providing clients worldwide with clear-sighted Italian inheritance law services.

Roman law

Because Italian succession law is based on the principles of Roman Law, it provides some protection to close members of the family. This therefore partially limits the right of the testator to dispose of his/her own assets.

Testamentary Succession is defined as the assignment of hereditary assets in compliance with the wishes of the testator as set out in an Italian Will. Whereas, in the absence of a Will, inheritance is devolved following the principles of Legal Succession. In other words, where there is no will, succession law gives rights to a number of legitimate heirs. This means that certain heirs have the legal right to inherit a portion of the deceased’s estate.

Get Your FREE Guide to Planning Your Inheritance in Italy

Our PDF guide explains the ins and outs of preparing your inheritance under Italian law

Download now

Known as legitimate, reserved or forced heirs, these beneficiaries are the spouse or registered partner of the deceased. Thereafter, beneficiaries include relatives identified by law as those closest to the deceased. For instance, children, parents and relatives up to the 6th degree of connection.

Italian succession law reserves a significant quota of inheritance for these beneficiaries. Because they are defined as forced heirs, it means that a testator cannot exclude them from inheriting, even with a Will.

However, when drafting an Italian will, the testator is free to dispose of a part of his assets known as the, “disposable quota”. This allows the testator to assign part of their assets to non‐relatives or organisations such as charities.

Our Italian inheritance law services

– Italian inheritance rights assessment

– Drafting Italian Wills

– Claiming / recovering inherited Italian property

– Italian property, titles, records searches

– Legal support for the sale of inherited Italian properties

– Obtaining appraisal and or a survey of inherited Italian property

– Determining Italian inheritance tax

– Obtaining copies of public Wills

– Challenging Wills drafted in conflict with the Italian legislation

– Managing Italian probate

– Registering inherited property in the name of heirs

– Obtaining release of inherited funds deposited in Italian banks

Finally …

If the deceased was resident in Italy at the time of death, Italian Inheritance Tax applies to the deceased’s worldwide assets. However, if the deceased lived outside Italy, Italian estate tax is only payable on assets located in Italy.

If you own assets in Italy, we recommend that you draft an Italian Will. And, if you need help with Italian estate planning, we can support you.

At De Tullio Law Firm, we have over 55 years of expertise with managing cross border succession and estate planning matters throughout Italy. We offer a full range of Italian inheritance law services. In addition, our firm is also a full member of STEP, the world’s leading association for trust and estate practitioners.

For additional information about Italian succession and inheritance, you may find our Italian Succession Guide useful.

If we can be of assistance, please get in touch at: info@detulliolawfirm.com

 

You may also be interested in our inheritance videos.

 

Reserved Acceptance – Italian Inheritance

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Debts on an Italian inheritance

Accepting an Italian inheritance also implies taking on responsibility for any debts the decedent leaves. Heirs risk having to paying any debts they inherit from their own pockets. For this reason, Italian law confers a choice of whether to renounce or accept an inheritance. There is however, also a third way to mitigate risks: reserved acceptance. To illustrate the concept of reserved acceptance, below we provide a brief case study on this matter.

Silvia and Eric Jones owned a property in Liguria and were resident in Italy for many years. Sadly, in close succession, Silvia and Eric died.

The Jones’ sons, Larry and Tom, got in touch with De Tullio Law Firm about their parents’ Italian Wills. They had concerns regarding what happens when heirs are unsure exactly what they are inheriting. Larry and Tom believed that their parents had a lot of debts. They worry they will have to pay these debts if they accept the inheritance.

Get Your FREE Guide to Planning Your Inheritance in Italy

Our PDF guide explains the ins and outs of preparing your inheritance under Italian law

Download now

Because heirs have the possibility to accept an inheritance using reserved acceptance – “beneficio d’inventario”, it means that Larry and Tom will only be liable to pay their parents’ debts on any sum they inherit.

What is reserved acceptance?

If you are an heir, but you are unsure whether the inheritance contains more liabilities than assets, you can use, “beneficio d’inventario” (reserved acceptance). This avoids any merger between your estate and the decedent’s. Thus you will not be liable to pay off the decedent’s debts with your own money.

If, for example, you inherit €10,000, compared to a debt of €20,000, you will only be liable to pay the debt on the sum you have inherited, namely the €10,000.

Reserved acceptance is however not a good idea if an heir is certain that liabilities outweigh inherited assets (unless the heir wishes to pay debts in order to honour the decedent’s memory). Where certainty of debt exists, renouncing the inheritance is a more appropriate solution.

It is worth mentioning that certain people have to accept an inheritance through “beneficio d’inventario”. These people include minors under the age of eighteen, people in care and legal entities, including the State, associations and foundations.

How does reserved acceptance work?

You need a notarial deed for reserved acceptance. Alternatively, you can make a declaration to a clerk of the court in the district where the decdent had their last domicile.

Finally …

At De Tullio Law Firm, we have over 55 years of expertise managing cross border succession and estate planning matters throughout Italy. Our firm is also a full member of STEP, the world’s leading association for trust and estate practitioners.

If you are unsure about any aspect of an Italian inheritance, please contact us. We will be happy to provide you with more detailed information.

How Can An Italian inheritance Solicitor Help You?

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Italian inheritance is complex. Get the right advice

If you are the 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 solicitor to support you through the probate process. The Italian inheritance process can be complex so, obtaining the right legal advice and having the right lawyer on your side will be massively beneficial in terms of time and expense. Even more so, if you are not resident in Italy.

Why engage the services of an Italian inheritance lawyer?

A specialist Italian Inheritance lawyer will act on your behalf – and in your interests to protect your inheritance. This means that you can be certain of having a calm, rational, professional and trustworthy presence in Italy. You will also receive sound advice for all the issues that arise in your case throughout the inheritance process.

Get Your FREE Guide to Planning Your Inheritance in Italy

Our PDF guide explains the ins and outs of preparing your inheritance under Italian law

Download now

The Italian probate procedure is not always straightforward. It can be frustrating and time-consuming. A specialist Italian Inheritance lawyer will be able to guide you through all the legal and tax issues.

You may need to prove legal entitlement to your Italian inheritance. Your solicitor will be able to help you gather all the necessary paperwork to evidence your rights.

Although most inheritance cases go uncontested, some cases do end up in court. Where claims arise, it is wise to settle out of court. This helps to reduce the cost. However, if your case does end up in court, having an attorney on your side can be enormously advantageous. In fact, having your own attorney will help ensure that all of your documents are in order, strengthen your legal position and add knowledge to your case.

Finally …

Because the loss of a loved one makes families feel fragile and emotionally vulnerable, dealing with inheritance issues on top of loss can feel very stressful. Having a solicitor with legal expertise in Italian inheritance matters will help relieve some of that strain.

We have produced a comprehensive Guide to Italian Inheritance. It contains legal advice about the Italian Inheritance process, which we hope you will find useful.

If you would like to consult an Italian inheritance lawyer about your case, please contact us.

You may also be interested in How to write a Will

Italian Law of Succession

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Italian Law of Succession – An Overview

Italian Law of Succession in Italy follows the Roman Law principle. This means it provides some protection to close members of the family. This therefore, partially limits the right of the testator to dispose of assets.

Testamentary Succession consists of 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, inheritance devolves following the principles of Legal Succession.

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Our PDF guide explains the ins and outs of preparing your inheritance under Italian law

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The rights of heirs in Italian Law of Succession

Where there is no will, succession law gives rights to a number of legitimate heirs to the assets of the deceased. These heirs are the spouse of the deceased and relatives that the law identifies as starting from closest kin to those up to a 6th degree of connection.

Inheritance law in Italy reserves a significant quota of an inheritance to very close relatives. The deceased’s spouse, registered partner, ascendants and descendants are all known as, “forced heirs”. This means that the testator cannot exclude them even through the means of a will. When drafting an Italian will, the testator is only able to dispose of a part of his assets. The testator can assign this, “disposable quota” to non-relatives.

The basis of Italian Law of Succession is unity of inheritance. This distinguishes between movable and immovable assets

To clarify, the law of the country of last domicile deals with any movable assets. Movable assets could, for instance be furniture, cars, jewellery, works of art, bank and post office current accounts, money, investments such as shares, bonds, trust and managed funds.

On the other hand, the law of the country where an immovable asset is located applies. Examples of immovable assets include houses, shops, buildings, agricultural or building land.

Therefore, the law of the country where a property is located will apply, unless in accordance with EU Regulations, a choice of country law is stipulated in a will.

The Italian succession procedure formally ends when all assets, rights and pending payments have been transferred to the rightful heirs either by mutual agreement or as consequence of judicial proceedings.

Finally …

For more in depth information about Italian succession, you might find our Succession Guide useful. If you would like to discuss a case, you can reach us here for a free consultation.

Cross border inheritance in Italy

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Italian inheritance law

Many of our clients own property at home and here in Italy. We frequently receive questions about how cross border inheritance in Italy works.

Law no. 218 of 31st May, 1995 regulates the field of Italian inheritance law in the framework of international private law.

Habitual residence of the deceased at the time of death determines the national law which governs succession.

Italian Inheritance legislation adopts the principle of “unity of inheritance”. This principle differs substantially compared to legislation in common law countries. Italian law makes a distinction between a division of movable and immovable assets. Movable assets are subject to the law of the last domicile or last residence of the decedent. Immovable assets are subject to “lex rei sitae” (law of the country where property is located).

Get Your FREE Guide to Planning Your Inheritance in Italy

Our PDF guide explains the ins and outs of preparing your inheritance under Italian law

Download now

One of the most important consequences of asset divisions is that, if a decedent’s estate includes properties located in different countries, the succession of each individual property could be regulated by the law of the country where the property is located.

Cross border inheritance law: deferment to the law of another country

Italian rules governing conflicts of law consider the possibility that the national law of a deceased foreigner might defer to the law of another country.

Here is a practical example. A deceased English national resident in England owned property in Italy. The law of England and Wales therefore governs succession. However, in accordance with the conflict of law of England and Wales, the law applicable to properties abroad is, “lex rei sitae (law of the country where the property is located). This means, Italian succession law governs the assets in Italy.

In 2015, the EU introduced regulations whereby a testator can elect which country law should regulate all assets. This could be the law of the country in which the testator is habitually resident or the country of the testator’s nationality. This choice of law has to be formally expressed in a will. In addition, it must not prejudice the rights that the Italian law provides for forced heirs, “legittimari”. These are members of family, resident in Italy when the testator dies. Although it may be against the testator’s wishes, forced heirs must receive a legally determined share of the estate.

An Italian will is the best option to manage cross border inheritance in Italy

If you own assets at home as well as in Italy, it is highly advisable to draft an Italian will for your Italian assets. In order to limit the consequences of “legal succession”, you should seek legal advice in this matter.  If a decedent died intestate, that is without a Will, Italian Inheritance law determines which relatives of the deceased have a right to inherit an estate. This will primarily be the spouse, the legitimate and natural children, and any ascendants. Where no heirs are traceable, Italian assets go to the Italian State.

Finally …

If you would like more details about Italian succession law and procedures, we have produced a comprehensive Italian Inheritance Guide, which we hope you will find helpful. If you would like to discuss a specific case, we are here to help.