Inheritance Law in Italy
Inheritance Law in Italy
Updated on Wednesday 25th May 2016 Rate this article
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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%.
Persons who are interested in further information on the inheritance Law in Italy can contact our Italian law firm.