A Guide to the Italian Succession Process
When a person passes away and leaves assets in Italy, their heirs must follow a legal and tax process known as Successione (Italian probate). Central to this process is the Dichiarazione di Successione, the official declaration of succession required by the Italian Tax Authority (Agenzia delle Entrate).
What Is the Dichiarazione di Successione?
The Dichiarazione di Successione is a mandatory tax declaration that must be submitted to inform the Italian authorities of the transfer of a deceased person's estate to their heirs. It also serves as the basis for calculating any inheritance tax (imposta di successione) owed.
Deadlines and Requirements
- Filing Deadline: The declaration must be filed within 12 months from the date of death.
- Land Registry Update: If the estate includes real estate in Italy, an additional application must be submitted to update the Catasto (land registry). This must be done within 30 days of filing the Dichiarazione di Successione.
Forced Heirship (Successione Necessaria)
In Italian law, forced heirship (successione necessaria) refers to the legal requirement that certain close relatives - such as the spouse, children and, in some cases, parents - are entitled to a fixed portion of the deceased's estate, regardless of the contents of any will. These protected heirs, known as legittimari, cannot be completely disinherited and the law ensures that they receive their reserved share (quota di legittima). If a will violates these rights, it can be legally challenged and amended to preserve the heirs' rights.
Testate vs. Intestate Succession in Italy
Italian succession law distinguishes between two scenarios:
1. Testate Succession (With a Will)
If the deceased left a valid Italian or foreign Will, it must be made public through a legal process called pubblicazione. After this step, and provided there are no legal disputes, the estate is distributed according to the wishes expressed in the Will.
2. Intestate Succession (Without a Will)
If no valid Will exists, the estate is distributed according to Successione Legittima (statutory inheritance laws). These rules determine who is entitled to inherit and in what proportion, often giving priority to close family members such as spouses, children, and parents.
How We Can Help with Italian Probate
Navigating the Italian probate system can be complex, especially for foreign heirs. Our services include:
- Providing a clear estimate of inheritance taxes owed in Italy
- Assisting with the preparation and submission of the Dichiarazione di Successione
- Offering legal advice and representation, particularly in cases where no valid Will exists or when disputes arise
Whether you're dealing with testate or intestate succession, our expert team can guide you through every step of the Italian probate process, ensuring compliance with all legal and fiscal obligations.
How We Can Help with Your Italian Inheritance
We specialize in helping families settle estates in Italy efficiently and professionally. We can guide you or your solicitor in completing the necessary legal formalities and provide assistance with all aspects of the Italian probate process.
If you are unable to travel to Italy, we can arrange for the execution and legalization of a Power of Attorney to allow a local representative to handle matters on your behalf.
Handling the estate of a loved one can be challenging, especially when it involves foreign legal systems and tax rules. At B&M Law LLP, our experienced Italian probate lawyers provide clear guidance and expert support to help you settle your family member's estate smoothly and efficiently.
Contact Us
To find out how we can help with your Italian property matters, call us at 0044 (0) 20 3865 5437 or contact us online. Our expert Italian probate lawyers are ready to assist you with every aspect of your property transaction in Italy.
