Legitimate Heirs. Rights of “Forced Heirs” in Italian Inheritance

Italian law provides for legitimate heirs

legitimate heirs in Italian inheritanceAlthough a testator may have expressed wishes in a Will, certain people have a legal right to receive at least a portion of an Italian inheritance. These are all so-called, “legitimate heirs”, or “forced heirs”.

The testator only has one portion of assets to dispose of freely, which varies between a quarter and a half of total assets. This is defined as the, “available quota”.

The remainder of an Italian inheritance is legally designated. This portion goes to a testator’s spouse (or registered partner), children and, in the absence of children, if they are still alive, the testator’s parents.

Legitimate Heirs: what are inheritance quota rights?

If there is only one child, s/he is due at least half of the decedent’s total assets. This becomes a third of assets if the decedent’s spouse or registered partner is still alive. A child would therefore be entitled to inherit a third of the assets.

In the case where there are two or more children, they divide two thirds of the inheritance between them. A surviving spouse or registered partner is entitled to a quarter of the assets, children’s quota decreases to half of the assets. If one or more children pre-decease the testator or renounce an inheritance, their descendants qualify to receive that entitlement.

Where the decedent and surviving spouse or registered partner have no children, the surviving partner is entitled to at least half of the assets.

Parents and other ascendants of the deceased only become legitimate heirs in the absence of descendants. Parents have the right to a third of the inheritance, reduced to a quarter if the decedent’s spouse or registered partner is still alive. The latter is legally entitled to half of the assets.

Regarding property pre-owned by the deceased or owned in common by the spouses or registered partners. The surviving spouse or registered partner has the right to (i) remain in the family house and, (ii) retain all movable assets in the property. In this case, if there are any other co-heirs, there is no requirement to pay property tax on their portion of inheritance. Tax liabilities remain with the spouse or registered partner, even if s/he renounces the inheritance. 

What about the inheritance rights of separated couples?

In cases of a legal separation, the spouse or registered partner loses inheritance rights if a court judgement finds s/he was to blame for the breakdown of the marriage or registered partnership.

Surviving spouses or registered partners who have no court judgement regarding their separation are not legally separated. They therefore have the same inheritance rights as a non-separated spouses and partners. This would also be the case where no assignment of responsibility for the breakdown of the marriage or registered partnership exists.

In other words, the loss of the right to an inheritance relates only to court-issued judgements of separation. The law, in accordance with article 151 of Italian Civil Code, deems a couple to still be in the marriage or registered partnership if their separation was a personal decision and did not go through the courts.

Legitimate heirs and reserved quotas in Italy

Legitimate heirs Reversed quotas and availability
Spouse (or registered partnership) (in the absence of children and parents) 1/2 to the spouse (or registered partner) = 1/2 available quota
One child (in the absence of a spouse or registered partnership) 1/2 to the child = 1/2 available quota
Two or more children (in the absence of a spouse or registered partnership)  2/3 to children (divided into equal parts) = 1/3 available quota
Spouse (or registered partnership) and only one child 1/3 to the spouse (or registered partnership) 1/3 to the child = 1/3 available quota
Spouse (or registered partnership) and two or more children 1/4 to the spouse (or registered partnership)  1/2 to children (divided in equal parts) = 1/4 available quota
Spouse (or registered partnership) and parents (in the absence of children)  1/2 to the spouse (or registered partnership)  1/4 to parents (divided into equal parts) = 1/4 available quota
Parents (in the absence of children and spouse or registered partnership)  1/3 (divided into equal parts) = 2/3 available quota
If there is a Will, the law reserves a quota of inheritance only for the spouse (or registered partner) and children (if the deceased had no children there is a reserved quota for parents who are still living), so if the Will is valid, other relatives cannot make claims.  

 

Finally …

Italian inheritance is a complex matter. In addition, if you own assets in more than one country, this can further compound the complexity. We recommend you seek independent legal advice regarding your personal situation. If we can be of assistance, please get in touch.

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

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

 

How Can An Italian inheritance Solicitor Help You?

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?

Italian inheritance solicitor

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.

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

Partition of the estate

Estate

Should the heirs, appointed by the Will or by law, be two or more, a condition of joint ownership of rights and duties concerning the inheritance is established among them. The assets and the real rights of the deceased compose the estate: the co-heirs take part in the estate in proportion to their inheritance quota, and, in the same proportion, they acquire all the credits and take over all the debts of the deceased.

Partition of the estate

The partition of the estate is aimed to cease the status of communion of assets on the estate among all those entitled (parties who take part in the communion). It is to be noted that every co-heir has the right to ask at all times for the partition of the common property, except as otherwise established by the testator. Furthermore, it is compulsory that all the co-heirs or their universal or special successors (legatees) must take part in the partition. The absence of some of the entitled will entail the invalidity of the partition transaction, which cannot be rectified with the following joining by the missing co-heirs.

According to the Italian national legislation, the partition of the estate can be executed by means of three methods:

  • Amicable (bargaining) partition
  • Judicial partition
  • Testamentary partition

Amicable partition

The amicable partition is a contract of which the purpose is to convert the co-heirs’ rights on ideal quotas (known as legitimate quotas) of the estate into rights on single assets forming part of the same, so that the value of the assets individually assigned (known as de facto quotas) equals the value of the joint ownership quotas.

Judicial partition

Should the co-heirs disagree on the opportunity or the way to execute the partition, each of them can request it to the judicial authority. The partition will be executed by means of the following stages:

  • Formation of the inherited estate, including the assets which have been gifted to the co-heirs by the deceased
  • Appraisal of the assets, according to their market value. The testator, however, can identify a person for the execution of the appraisal. If assets of the same category are divided, the estimate is not needed. In the other cases, the estimate of the single dividend assets is essential in order to create portions of value corresponding to the quota
  • Possible sale of indivisible assets: Before creating the portion, it may be necessary to sell the real estate units non-divisible to one-third, or to assign them to a co-owner in return for a corresponding amount of money to be shared among the co-heirs.
  • Formation of the portions due to every heir, which are as many as the co-owners in proportion to the respective quotas.
  • Hotchpot: consisting in the fact that those who obtain the inheritance have to confer to the inheritance estate all the assets which have been gifted to them when the deceased was alive, in order to share them with the other co–heirs, so as to prevent an unequal treatment among the co-heirs.
  • Assignment or attribution of the portions. The assignment occurs when the portions are equal, by drawing lots, while the attribution occurs when the portions are not equal.

 

Testamentary partition

Even without indicating the quotas, the testator can create the portions to assign to each co-heir, or he/she can simply lay down the rules in order to create them; in such case, an amicable or judicial partition will take place all the same, in which the rules laid down by the testator will be binding, unless the effective value of the assets does not correspond to the quotas established by him/her.

Please note, any statement made in this article is intended to be a general practical introductory explanation only and not formal legal advice. This firm accepts no liability or any responsibility for any statement made.

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How Can An English-­Speaking Italian Inheritance Lawyer Help with The Italian Inheritance Process?

How Can An English-­Speaking Italian Inheritance Lawyer Help with The Italian Inheritance 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 solicitor 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.

It can be an emotional time. The loss of a loved one makes families feel fragile and emotionally vulnerable. This is completely understandable. Dealing with inheritance issues on top of loss can feel very stressful. Having an attorney with legal expertise in Italian inheritance matters will help relieve some of that strain.

Protect your inheritance. A specialist Italian counsel will be acting on your behalf -­‐ and in your interests -­‐ throughout your case. This means that you can be assured of having a calm, rational, professional and trustworthy presence in Italy. You will also receive sound advice for all the issues that arise during the inheritance process.

Probate is a complicated area of law. Italian probate procedure is not always easy. It can be frustrating and time-­‐consuming. Your solicitor will be able to guide you through all the legal and tax issues that may arise.

A lawyer can help you gather evidence. You may need to be able to prove your legal entitlement. Your solicitor will be able to provide legal expertise and help you to gather the necessary documents and evidence.

A lawyer can support you in court. Most inheritance cases are uncontested and if there are claims, cases tend to be settled out of court because it ultimately helps to reduce the cost of the case. However, if your case does end up in court, having an attorney behind you can be enourmously advantageous. 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. The above are just a few of the reasons why you should engage a solicitor when accepting an Italian inheritance. Above all, engaging the services of an Italian lawyer who speaks your language will give you the peace of mind that your case is being properly handled and that proceedings run as smoothly and efficiently as they possibly can.

We have produced a comprehensive Guide To Italian Succession. It is packed with legal advice about the Italian Inheritance process, which we hope you will find useful. You can find the guide here.

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

Please note, any statement made in this article is intended to be a general practical introductory explanation only and not formal legal advice. This firm accepts no liability or any responsibility for any statement made.

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Requesting a national Visa for Elective Residence.

What is a national visa for elective residence? The visa for elective residence grants access to Italy to foreigners wishing to reside in the country and who reckon to be able to subsidise themselves finacially, without carrying out any working activity (Article 13 of Attachment A of the interministerial Decree MAE n°850 from 2011, defining the types of entrance visas and the requirements needed in order to obtain them).

Whad paperwork is necessary in order to obtain it? Foreigners wishing to obtain the residence visa, will have to provide proper and documented proof about the existance of a dwelling to be chosen as his/her own place of residence, as well as the availability of a relatively vast financial yearly income. Such income should add up to less than 31,000 euros a year (i.e. triple yearly amount as opposed to the amount estimated in chart A attached to the directive issued by the Ministry of Internal Affairs on March 1st 2000, reporting the means of sustenance needed for the access and the residence of foreigners in the State’s territory), and can come from the entitlement to substantial incomes (i.e. pensions, life annuities), from owning real estate, from stable businesses or from any sources other than subordinate employment.

Who is entitled to the visa other than the requesting party? The cohabiting spouse, underage and adult dependent children will receive the same visa, providing that the aforementioned income is deemed as adequate to the ends of their sustenance as well. Furthermore, the total amount of the monthly incomes will have to increase by 20%, in case the visa is requested for the spouse as well . Such increase will have to add up to at least 5% for each dependent child.

What criterion applies in case the dwelling property is purchased in Italy? Providing that a dwelling property is purchased in Italy, the Embassy and the Consulates will apply the criterion of the “minimal financial requirement” as according to the Italian regulation (about 31,000 euros a year). In other cases, in accordance with such regulation, the task of establishing the effectiveness of such requirements is entirely up to the Embassy.

How long is the visa valid for and what does the renewal procedure entail? The issued visa for Elective Residence will be valid for 1 year after which the visa can be renewed at the competent police headquarters providing that the original requirements are still valid. The entrance visa must be converted into a residency permit within 8 days from the arrival to Italy, as for all other typologies of long-lasting visas. Such residency permit cannot be renewed or postponed if the foreigner has interrupted his/her stay in Italy for a span which is longer than six months, except if such interruption was mandatory due to military duties or other significant and substantiated motivations.

Is any working activity legit with this type of visa? No, this type of visa does not allow carrying out any working activity in Italy.
Is there any other type of visa for longterm stayers? After 5 years, it is possible to request an EC permit of residency for longterm stayers which has permanent validity and allows its holder to benefit from the same treatment as the one granted to EU citizens.

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A few facts about Power of Attorney and its legal implications.

You may have often heard of “power of attorney,” yet you may still not know exactly what its purpose is or when its use is considered proper.
In order to shed some more light on the subject, some basic facts on Power of Attorney are explained as follows together with the legal ramifications to purchasing and/or inheriting real estate in Italy.

What is Power of Attorney? A Power of Attorney – “Procura” in Italian, is a legal document by means of which “principal” gives certain powers to act legally on his/her to someone else: the “agent”;.
What is its content? A “Procura” clarifies exactly what powers the principal gives to the appointed agent.
What are the currently existing types of “Procura”?

1. In case of a “Procura Speciale” (Special Power of Attorney), limited powers are given to your attorney/agent in the following cases:
o If, for instance, you are purchasing an estate in Italy, but cannot be on site on the day in which the sale deed must be signed, you can bestow the power to sign such deed on your attorney / agent.
o If, for example, you live in the USA, have inherited assets in Italy, but are unable to make it to Italy to file for probate, re-register assets in your name or organize the legal division of assets from a communal inheritance, you may give your attorney / agent the power to handle the Italian succession procedure on your behalf.

2. A General Power of Attorney (Procura Generale) entitles your agent to do almost anything you could do.

In what circumstances can a Procura be revoked? Both Special and General Power of Attorney are usually terminated in case the principal dies or becomes legally “incapable”. However, if necessary, a Power of Attorney can be anulled at any time by means of the same legal document used to confer it in first place.

What should I consider before appointing an agent/attorney? If you are considering granting a Power of Attorney, you should be extremely careful about whom you chose as an agent/attorney as you are delegating the very management of your own affairs to someone else. Hence, it is extremely important that you entrust a reliable and competent person with this delicate task, preferably a professional. Conferring Power of Attorney to someone who does not have enough experience or that you might have a conflict of interest with is highly advised against.

What are the legal requirements to the issuing of a Procura? A Procura is a formal document, and many legal requirements must be met before it can be issued.
Generally, it is examined by the competent authorities carefully before it is released. The agent will need to sign the Procura in his / her home country in the presence of a public officer.
The USA, UK and Australia have signed The Hague Convention of 5th October 1961 which abolished the Requirement of Legalisation for Foreign Public Documents. In any case, an Apostille Certificate or Stamp, also known as the Hague Apostille,is required as proof of authenticity. Ensure to check the pertinent procedures with the UK Foreign and Commonwealth Office, the US Department of State and the Australian Department of Foreign Affairs and Trade.

A Power of Attorney is a very delicate matter. You are granting your rights and the handling of your affairs to someone else. Make sure to seek for the help of a professional before drawing up a Procura.

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What is a Formal Will, a Holographic Will and a Sealed or Secret Will?

What is a Formal Will, a Holographic Will and a Sealed or Secret Will?

Searching for Wills in Italy

There are three main forms of will in Italy:

  • A Formal Will (Testamento Pubblico), drawn up by a Public Notary on the testator’s instructions. Witnessed and deposited with Public Notary until testator’s death.
  • A Holographic Will (Testamento Olografo), hand written, dated and signed by the testator. No witnesses required. May be deposited with a lawyer, Notary Public or kept by the testator until testator’s death.
  • A Sealed or Secret Will (Testamento Segreto), hand written by the testator, placed in a sealed envelope and deposited with a Public Notary until testator’s death.

All three types of Will must be written in Italian to comply with Italian civil code. To avoid potentially significant difficulties following death of a testator, we recommend engaging a lawyer to assist you with all Italian Will formalities and legal requirements when making an Italian Will.

If it is deemed that someone had a Formal or Holographic Will, which was deposited with a Public Notary, a request with a death certificate attached can be submitted to the District Chamber of Notaries (Consiglio Notarile distrettuale), who will be forward a search request to all Public Notaries within a district.

It is also advisable to submit a request to the Notary Archives Registry Office, in charge of keeping the deeds and wills deposited by the notaries who have ceased business. The General Will Registry Bureau (Registro Generale dei Testamenti), whose headquarters are at the Main Office of the Notary Archives (Ufficio Centrale degli Archivi Notarili) in Rome, can also be consulted.

The General Will Registry Bureau provides the possibility to find out if the deceased had a Will or not, whether in Italy or abroad. The request for the issuance of a decedent’s Will can also be submitted through the Bureau, to the relevant entity of a foreign country which has adhered to the International Basel Convention. Other than Italy, the countries which have signed the Basel Convention are: Belgium, Cyprus, Estonia, France, Lithuania, Luxembourg,

Netherlands, Portugal, Spain, Turkey and Ukraine.

According to Italian Will formalities, interested parties may request a subscription certificate, in the name of the deceased, from the General Will Registry Bureau, as well as the reference to the district notary archive where the Will was deposited, in case the notary has ceased business.

The following records are held in the General Will Registry:

1. Formal Wills;

2. Sealed /Secret Wills;

3. Special Wills;

4. Holographic Wills which have been formally deposited with a Public Notary;

5. Memorandum of publication of Holographic Wills, whether or not deposited with a Public Notary;

6. Withdrawal of Holographic and Sealed / Secret Wills, which were formally deposited at a Public Notary’s office;

7. Suspension of previous arrangements caused by death, providing some had been made by means of a new Will.

Please note, any statement made in this article is intended to be a general practical introductory explanation only and not formal legal advice. This firm accepts no liability or any responsibility for any statement made.

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Italian succession law

Italian succession law

How does it work?

Italian succession law is based on the Roman Law principle which gives some protection to close members of the family, partially limiting the right of the testator to dispose of his/her own assets.  Testamentary Succession is defined as the assignment of the 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.

Where there is no will, succession law gives rights to a number of legitimate heirs who have rights to the assets of the deceased. Such heirs are the spouse of the deceased and the relatives identified by the law starting from the closer ones until the 6th degree of connection.

Italian succession law reserves a significant quota of the inheritance to very close relatives: spouse, ascendants and descendants are all defined as “forced heirs”, meaning that the testator cannot exclude them with their Will. When drafting an Italian will, the testator is free to dispose of a part of his assets known as “disposable quota”. This allows the testator to assign only part of their assets to strangers or non-relatives.

Succession law is based on unity of inheritance which highlights the difference between property and non-property assets: the law of the last domicile or citizenship of the deceased party is applicable to non-property assets, while the law of the country where the property is located is applied to property assets. Therefore, properties in different countries will be regulated by the law of the country where each property is located.  The succession procedure is deemed to be closed when all assets, rights and pending payments have been transferred to the rightful heirs either by mutual agreement or as consequence of judicial proceedings. Agreement of inheritance is then produced in written form and signed by the relevant parties.

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Probate solicitors Italy

Italian probate solicitors

The role of probate solicitors in Italy

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.

An Italian solicitor specialised in the Italian probate procedure can also help in drafting certified translations of documents, appointing a local notary and also following all procedures to ensure that assets are transferred to the name of the entitled beneficiaries with the relevant Italian authorities.Probate solicitors Italy

A solicitor specialised in the Italian probate procedure can advise whether there are any claims or rights to assets and or properties according to Italian Inheritance law. A lawyer can conduct searches for properties, titles, deeds and records and can obtain an appraisal or a survey of a property with the support of qualified professionals, valuing the deceased’s estate for probate purposes and determining if the deceased was subject to debts and liabilities. Advice can be given regarding the procedures for accepting or renouncing an inheritance and the options available according to Italian law.

A lawyer will provide legal support if you need to obtain a copy of a public Will, challenge a Will drafted in conflict with Italian legislation in the Italian Courts, manage your probate, register an inherited property in the name of the heirs or choose to sell inherited properties and or assets.  Probate solicitors are also able to determine taxation connected with the inheritance and  calculate the inheritance tax due.  Where the estate includes a bank account, in connection with an inheritance case, a solicitor can help release the deceased’s accounts ensuring the funds are distributed to the correct beneficiaries.

Please note, any statement made in this article is intended to be a general practical introductory explanation only and not formal legal advice. This firm accepts no liability or any responsibility for any statement made.

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Inheritance tax in Italy

(inheritance tax in Italy to apply to all the inheritances opened after the 3rd October 2006)

The Law 24 November 2006 no. 286 has been reintroduced to our regulation of the inheritance tax that was abolished by the Law 18 October 2001 no. 383. The tax applies to the single inheritance as a title of heir or legatee and not to the whole inheritance. Now the aliquots and the exemptions of the inheritance tax are the following:

inheritance tax in Italy

N.B. : the income value of the real estate property is calculated on the cadastral annuity capitalized. The same aliquots as above-mentioned apply also for the deed of donation. The coefficients of reevaluation, in order to obtain the cadastral value, are the following:

-agricultural land: 112,50

-buildings: Cat. C/1 and E 42,84
Cat. A/10 and D 63,00
Cat. B 147,00
Other buildings 126,00

-habitable buildings first home and relative appurtenances 115,50

SUBJECTIVE EXEMPTIONS

Are subjectively excluded from the inheritance tax:

a) The transfers of ownership of the real estate property abroad of a person resident abroad;
b) The transfers in favour of the State, Regions, Provinces and Municipalities;
c) The transfers in favour of the public bodies, foundations, associations, without any necessity to show the use of the real estate property, having as exclusive purpose research, assistance, study, education, the education or other purposes of public utility; in favour of the ONLUS organizations, of the foundations in conformity with ex Law 461/1998 and of the institutes having religion or cults as the purpose;
d) The transfers are in favour of public bodies or of foundations or associations legally recognized, different from that indicated in sub c), if they have the above-mentioned purposes; in this case the institute must show within 5 years of acceptance of the inheritance or from the purchase of the legacy, to have used the real estate property or the rights received or the sum obtained by the their alienation in order to fulfill the purposes indicated by the testator. In the absence of this demonstration the tax must be paid with the legal interest from the date in which it should have been paid.

OBJECTIVE EXEMPTIONS

Are objectively excluded from the inheritance tax in Italy:

a) The titles of public debit, among them included the Ordinary Bonds of the Treasure, the Certificates of the Credit of the Treasure and the Multi-annual Bonds of the Treasure;
b) The other Titles of the State or equal, but also other real estate property or rights declared free of tax by the rule of law;
c) Family business or corporate sharing; the inheritance tax isn’t applied in the case of inheritance or legacy in favour of the descendants having companies in object or branches of them, corporate quotas and shares. In the case of corporations or cooperatives or mutual insurance having the office in Italy, the profit is due as far as the participations by which it acquires or integrates the control of the company, on condition that the beneficiaries continue the exercise of the enterprise’s activity and/or hold control of the same for a period not less than 5 years;
d) The indemnities of severance pay (art. 1751 c.c.) and other indemnities due for the own rights of the heir in force of obligatory social security insurances or stipulated by the deceased;
e) Cultural heritages submitted to the cultural bond predicted by the laws in question, previously to the opening of the succession and the consequent obligations of conservation and protection which were absolved;
f) Claims from the State, local governments and public bodies that manage obligatory forms of welfare service and social assistance, including those for the refund of tax and contributions, until they are approved as existing by order, or declaration from the Administration responsible for payment;
g) The credits judicially contested at the date of the opening of the succession, until their existence is proven will be not recognized within judicial acts or transactions;
h) The claims given from the State within the date of the presentation of the declaration of the succession;
i) The vehicles registered in the public auto register, that are subjected to a separate taxation.

Please note, any statement made in this article is intended to be a general practical introductory explanation only and not formal legal advice. This firm accepts no liability or any responsibility for any statement made.

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