Italian Inheritance and Succession Law: A Complete Guide for Foreign Heirs

When a person dies leaving assets, property or financial interests in Italy, those entitled to inherit must navigate the Italian succession system — regardless of where they themselves are based. For foreign heirs dealing with an Italian estate from abroad, this process involves specific legal and administrative steps that differ significantly from those of other countries.

This guide provides a complete overview of how Italian inheritance and succession law works, the rights and obligations of heirs under Italian law, and the practical steps required to manage an Italian estate from abroad. For direct legal assistance with an inheritance matter in Italy, see our page on Italian inheritance and succession law for foreign heirs.

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How Succession Opens Under Italian Law

Under Italian law, succession — successione mortis causa — opens automatically at the moment of the deceased’s death. From that moment, the estate passes to those entitled to inherit, either under Italian law (legitimate succession) or under the terms of a valid will (testamentary succession).

The opening of succession triggers a series of legal obligations and deadlines for the heirs, including the obligation to submit a succession declaration to the Italian tax authorities within one year of the death. Missing these deadlines can result in significant penalties.

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Legitimate Succession: Who Inherits When There Is No Will

If the deceased did not leave a valid will, or if the will does not cover the entire estate, Italian law determines who inherits through the rules of legitimate succession (successione legittima), governed by Articles 565 et seq. of the Italian Civil Code.

Italian law establishes a precise order of priority among potential heirs:

• Spouse and children: the first category of heirs. Where both a spouse and children survive the deceased, the estate is divided between them according to specific statutory shares depending on the number of children
• Ascendants and siblings: where there are no children or descendants, parents, grandparents and siblings share the estate with the surviving spouse, according to the statutory rules
• Other relatives: in the absence of the above, collateral relatives up to the sixth degree of kinship may inherit
• The State: if no eligible heirs exist within the above categories, the estate passes to the Italian State

It is important to note that Italian succession law distinguishes between eredi (heirs, who succeed to the entire estate or a share of it) and legatari (legatees, who receive specific assets or rights designated in the will). Heirs are personally liable for the debts of the deceased up to the extent of their share of the estate — unless they accept with the benefit of inventory — while legatees are not personally liable for debts beyond the value of the specific assets they receive.

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Forced Heirship: Protected Shares Under Italian Law

One of the most significant features of Italian succession law for foreign heirs — particularly those from common law jurisdictions — is the concept of legittima: the forced heirship share. Italian law reserves a minimum portion of the estate for certain close relatives (the legittimari), regardless of the wishes expressed in any will.

The protected categories and their minimum shares are:

• Spouse alone: one half of the estate
• One child alone: one half of the estate
• Two or more children: two thirds of the estate, divided equally among them
• Spouse and one child: one third each
• Spouse and two or more children: one quarter to the spouse, one half divided among the children
• Ascendants (where no children): one third of the estate

A will that violates these protected shares is not automatically void, but can be challenged by the injured forced heirs through a legal action (azione di riduzione). Foreign heirs dealing with an Italian estate should be aware that Italian forced heirship rules may apply even where the deceased was not Italian, depending on the applicable law determined under EU Regulation No. 650/2012 (Brussels IV).

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Accepting or Renouncing an Italian Inheritance

A person called to inherit under Italian law — whether by legitimate or testamentary succession — has the right to accept or renounce the inheritance. This choice has significant legal and financial consequences and should be considered carefully.

Outright Acceptance

Outright acceptance (accettazione pura e semplice) results in the merger of the deceased’s estate with that of the heir. This means the heir becomes personally liable for the debts of the deceased without limit — including debts that may exceed the value of the inherited assets. Outright acceptance can be express (through a formal declaration before a notary or court) or tacit (through conduct that implies an intention to accept, such as selling or disposing of estate assets).

Acceptance with the Benefit of Inventory

Acceptance with the benefit of inventory (accettazione con beneficio d’inventario) keeps the estates of the deceased and the heir separate. The heir is liable for the debts of the deceased only up to the value of the inherited assets — personal assets of the heir cannot be used to satisfy the deceased’s debts beyond this limit. This form of acceptance must be made by a formal declaration before a notary or the clerk of the court of the district where the succession was opened, and must be accompanied by the preparation of a formal inventory of the estate assets. This is the recommended approach whenever there is uncertainty about the extent of the deceased’s debts.

Renunciation

A person called to inherit may formally renounce the inheritance by making a declaration before a notary or the court clerk. A valid renunciation must be unconditional and cannot be made in favour of specific persons or in exchange for payment. Once renounced, the person is treated as never having been called to inherit, and the share passes to the next person in the order of succession. Renunciation can be revoked within the ten-year prescription period, provided the inheritance has not already been accepted by another heir.

The right to accept or renounce an inheritance is subject to a prescription period of ten years from the opening of the succession. However, any interested party can apply to the court to set a shorter deadline within which the heir must decide.

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The Italian Succession Declaration

Regardless of whether the inheritance is accepted or renounced, heirs and legatees are generally required to submit a succession declaration (dichiarazione di successione) to the competent office of the Italian Revenue Agency (Agenzia delle Entrate) within one year of the deceased’s death. This is a tax obligation, separate from the legal process of accepting the inheritance.

The succession declaration must contain:

• Identifying information of the deceased, the heirs and the legatees
• A detailed description of all assets and rights forming part of the estate — including real estate, bank accounts, investments, company shares and personal property
• The liabilities and deductible charges of the estate, with supporting documentation
• The overall net value of the estate

Since October 2006, electronic submission is mandatory. The declaration can be submitted through an authorised intermediary — such as an Italian lawyer or accountant — or directly at the Revenue Agency office of the district where the deceased’s last Italian residence was located.

Exceptions: the succession declaration is not required where the estate does not include real estate and its total value does not exceed €100,000, and where it devolves entirely to the surviving spouse and direct-line relatives.

Foreign heirs without an Italian tax code: a foreign heir who is not registered in the Italian tax registry must obtain an Italian tax identification number (codice fiscale) before submitting the declaration. This can be obtained through the Italian consulate or directly from the Revenue Agency.

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Italian Inheritance Tax: Rates and Exemptions

Italian inheritance tax (imposta di successione) is calculated on the net value of the estate and applies at the following rates, depending on the relationship between the deceased and the heir:

• Spouse and direct relatives (children, grandchildren, parents): 4%, with a personal exemption of €1,000,000 per heir
• Brothers and sisters: 6%, with a personal exemption of €100,000 per heir
• Other relatives up to the fourth degree, and affines up to the third degree: 6%, no exemption
• All other persons: 8%, no exemption
• Severely disabled heirs: exemption up to €1,500,000 regardless of the relationship

Where real estate forms part of the estate, mortgage tax (imposta ipotecaria) and cadastral tax (imposta catastale) are also payable, generally at fixed amounts where the primary residence exemption applies, or at 2% and 1% respectively in other cases.

For a detailed analysis of inheritance tax calculation and payment procedures, see our article on Italian inheritance tax: calculation and payment.

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Which Law Applies to an International Inheritance Involving Italy

When a succession has an international dimension — for example, where the deceased was a foreign national who owned assets in Italy, or where the heirs are based outside Italy — determining which country’s law governs the succession is a critical preliminary question.

For successions opened after 17 August 2015, EU Regulation No. 650/2012 (Brussels IV) applies within the European Union. Under this Regulation, the law of the country of the deceased’s habitual residence at the time of death generally governs the succession as a whole. However, the deceased may have made a choice of law in favour of the law of their nationality in their will.

For heirs based outside the EU or where the deceased was not habitually resident in an EU member state, the applicable law is determined by Italian private international law rules under Law No. 218/1995.

The determination of the applicable law affects fundamental aspects of the succession — including who the heirs are, what their shares are, and whether forced heirship rules apply. This analysis should be carried out at the outset by an Italian inheritance lawyer with experience in cross-border succession matters.

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Frequently Asked Questions

Do I need to travel to Italy to manage an Italian inheritance?

Not necessarily. Many aspects of an Italian succession — including the succession declaration, tax payments and the transfer of assets — can be managed through an Italian lawyer acting under power of attorney. The power of attorney must be signed before a notary in your country of residence, apostilled and translated into Italian.

What happens if I miss the one-year deadline for the succession declaration?

The Revenue Agency will conduct an assessment and can demand payment of the inheritance tax with significant penalties and interest accruing from the deadline. The assessment notice can be issued within five years of the deadline for the omitted declaration. It is strongly advisable to submit the declaration within the deadline, even if some information is incomplete, to avoid the most serious penalties.

Can I accept the Italian inheritance from abroad?

Yes. Acceptance can be made through an Italian lawyer acting under power of attorney. If acceptance with the benefit of inventory is chosen, a formal declaration must be made before an Italian notary or court clerk — which can also be done through a lawyer acting under power of attorney.

What if some heirs want to accept and others want to renounce?

Each heir makes their own individual decision to accept or renounce. The renunciation of one heir does not affect the rights of the others. The share of a renouncing heir passes to the next person in the order of succession under Italian law.

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Request an Initial Legal Assessment

If you are based abroad and are dealing with an inheritance or succession matter involving assets or property in Italy, contact our Italian inheritance lawyer to request an initial legal assessment. We will review your situation, identify the applicable law and advise on the steps required to manage the succession under Italian law.