Persons living in Italy
, or those who have Italian relatives
, are allowed to inherit
various assets of their relatives. The inheritance legislation
prescribes the way in which a testator
(the persons writing the will
) can draw-up the document, the characteristics of a valid will
, the way in which the material assets of the person will be redistributed after his or her death and many other aspects. Those who want to write a will
or individuals who are entitled to an Italian inheritance
can address to our team of attorneys
, who handle civil matters.
Inheritance Law in Italy – main characteristics
The inheritance legislation in Italy
prescribes two types of heirs
: persons who are entitled to receive a share of the inheritance
, regardless if they were mentioned in the will or not, and persons who can become heirs
if the testator
wishes so; our team of Italian lawyers
can offer more details on the minimum requirements provided by the local legislation for the heirs
The first type of heirs mentioned above is included in the category of “forced heirship”, known as “legittima” in Italy.
The following categories of persons are entitled to receive a share of the inheritance
, represented by a statutory fixed share, as prescribed by the law:
• the spouse of the testator;
• the children of the testator;
• the ascendants (applicable when the testator did not have any children).
Succession law in Italy – legal aspects
Persons who are entitled to an inheritance in Italy should become familiar with the provisions of the Succession Law, which prescribes that the succession (which refers to the transfer of ownership on the goods of the deceased person) process can begin only after the death of the testator.
At the same time, it is important to know that Italy applies the unity of succession principle, which refers to the fact that the inheritance procedures will be performed in accordance with the provisions of the law governing in the country where the testator is a national citizen.
Another important aspect is that the direct descendants of the testator
have to pay an inheritance tax of 4%
of the value they inherited, while other close siblings have to pay a tax of 6%.