What’s Involved in the Publication of a Will?
A last will and testament can appear in three forms: Public (dictated to a notary and signed in front of two witnesses), Secret (delivered to a notary in a sealed envelope), or After the death of the testator, the will must be published. If the will is public or secret, it is promptly published by […]
Italian Banks and the Payment of Inheritance Tax
This was the recent decision rendered by The Supreme Court of Italy, leading to the ordinance of April 13, 2021. In this particular case, a credit institution was sued by the heir of a current account holder. He asked for the bank to pay compensation for the failure to pay interest on a sum of […]
What are the risks involved when declaring a different residence to your actual one?
A residence by virtue of Art. 43 Para. 2 of the Italian Civil Code is the place where a person usually lives, has family, carries out a social life, and lives when not otherwise working away from home or occupying a second home. In short, a residence is a “home base” that is continuously returned […]
Cross-Border Succession and the Supreme Court of Cassation
A recent case heard by Italy’s Supreme Court of Cassation provides a window into the complicated nature of cross-border successions. The case involves a deceased citizen of the UK who lived in Italy and was married to an Italian citizen. His will, however, had been made in the UK two years before moving to Italy, […]
A Mock Case of Cross-Border Inheritance
The complexity of legal issues that arise when deciding which judge has jurisdiction and which law is applicable in a cross-border succession case might be better understood by looking at a detailed, albeit made- up, example of one. For our mock case, let us imagine a California-based married couple in which the husband is an […]
The Settlors’ Choice of Law in Italian-American Cross-Border Successions
In the area of estate planning, common law jurisdictions typically afford much more discretion to the individual to design a scheme of distribution. Conversely, civil law systems (such as Italy’s) have statutes that tend to be long, detailed, and allow for less discretion on the part of the settlor and the court. In Italy, statutes […]
Inheritance Tax Law and Requirements For Residents of Italy
Who Pays Inheritance Taxes in Italy? The primary consideration of Italian tax law is registered residence (1). If the deceased was a resident of Italy, citizen or not, the heirs will have to pay succession taxes to the Italian state. Citizenship does not matter. Even if the deceased was a foreign citizen, but had residency […]
Heirs and the deceased’s bank accounts in Italy
Heirs and deceased’s bank accounts in Italy The heir nevertheless has a right to access information pertaining to the deceased’s banking or credit history. Article 119 of the Italian T.U.B. (Consolidated Banking Act– Legislative Decree No. 385 of 1 September 1993) states that “the client, he who succeeds (the testator) in any way and who […]
American Lawyers vs. Avvocati Italiani: What’s the Difference?
American Attorneys, Avvocati Italiani and differences between them There are perhaps more similarities than differences when comparing American and Italian lawyers, but there are key points of departure nevertheless. Before jumping into what those are, let us pause to consider the terminology used when referring to legal practitioners in the two countries. In the United […]
What is a 1948 Case?
The 1948 Rule, also known as the female line rule, enables children born to an Italian mother prior to 1948 to claim Italian dual citizenship before the Courts in Italy. Before the rule came into effect, those claiming Italian citizenship jure sanguinis could only do so through the male line of ancestry. The law governing citizenship, enacted […]
Last Name Issues during the Italian Dual Citizenship Process
How to keep your last name (surname) if you become an Italian citizen Changing a last name in Italy has long been a difficult process, with the default position being that one’s last name at birth is fixed and unchangeable. Furthermore, according to Italian law children are to be given the last name of the […]
Italian Dual Citizenship Application and Italy Experience
News update: On June 22, 2022, new legislation regarding Citizenship by Descent became effective (art. 36 law 206/2021). As of that date proceedings for the establishment of Italian citizenship must be submitted to the District Court in the ancestor’s native town. One way to avoid the long wait time experienced by those applying for Italian dual […]
The 1948 Rule: Claiming Your Citizenship
1948 Rule – The Judicial Precedents Equality of gender and right to transmit citizenship The 1948 Rule, also known as the female line rule, enables children born to an Italian mother prior to 1948 to claim Italian dual citizenship before the Courts in Italy. Before the rule came into effect those claiming Italian citizenship jure […]
Italy’s Supreme Court vs. US Supreme Court
Italy’s Court of Cassation and the Supreme Court of the United States: How do the highest courts of these countries match up? On the most fundamental level, the differences that exist between the highest courts of Italy and the United States reflect their respective legal systems. Italy is based on a civil law system and […]
Inheritance Issues: Common Mistakes of Alien Heirs
Inheritance Issues that Arise in Italy Most foreigners are unaware of many Italian inheritance statutes and judicial limitations which don’t correspond to the Common Law system, and there often don’t discover as issues until it is too late. These issues can lead to a loss of assets or even, in the most extreme cases, the […]
Inheritance investigation in Italy
Inheritance investigation is of the utmost importance when you believe you have unclaimed inheritance assets, or believe that someone has maliciously interfered, through inheritance fraud, with your part of the estate. Any proper handling of a succession case begins with an investigation of assets. An investigation allows you to quickly discover missing or misappropriated assets […]
How to Write a Will in Italy
Basic rules for Writing a Will for Property Located in Italy When a testator makes a choice of law that applies Italian law to the willing of property located in Italy, they cannot violate rules for mandatory distribution to family members: if the rules are violated, the heirs can either accept the will and respect […]
Disinheritance & Trust in Italy
Under Italian law, there are very few instances in which children can be excluded from their inheritance. Rightful heirs can only be disinherited for serious acts against a parent, such as homicide or attempted homicide, falsifying a criminal accusation against them, falsifying their will, or using violence or the threat of violence to force them […]
Intestate succession
How Intestate Succession Works In Italy Legitimate succession, or intestate inheritance, in Italy means Italian succession by virtue of the law. It is basically the succession of relatives. The law allows individuals to dispose of their assets, after death, by means of a will. If they have not disposed, in whole or in part, of […]
Italian Inheritance Tax Calculation
Calculating Your Italian Inheritance Tax In Italy taxes on inheritance fall into two main categories: estate tax (imposta di successione) and property transfer tax (imposta catastale). The imposta di successione applies to the total net value of the estate and covers both property and non-property assets. The rate of the estate tax varies depending on […]
Prenot@Mi: Unavailable dates for an appointment.
What to do when your local consulate has no appointment dates available. But what if there is no booking receipt, like when the “Prenot@Mi” does not show any available dates? The case that was recently brought before the Court of Rome dealt with an individual of Italian descent who was not able to book an […]
Forced Heirship
How forced heirship works in Italy and who is affected In Italy the forced heirship law states that the closest family members (spouses, children, in some cases parents) are entitled to part of the overall assets; the law establishes how these assets are to be distributed. This means that the testator can’t freely dispose of all […]
Laws and Precedents on Italian dual Citizenship
News update: On June 22, 2022, new legislation regarding Citizenship by Descent became effective (art. 36 law 206/2021). As of that date proceedings for the establishment of Italian citizenship must be submitted to the District Court in the ancestor’s native town. Obtaining Your Italian Citizenship Italian citizenship laws and regulations are complex and make obtaining dual […]
Citizenship Cases and Courts in Italy
Claiming Your Citizenship Before The Italian Courts While you can apply for dual citizenship at any Italian consulate in the world, or at the city hall of an Italian city where you are a resident, there are also several options for applying directly to the Italian Courts. In some instances you can only obtain Italian […]
How Precedents Work in Italian Law
Common Law vs. Civil Law When considering the substantial differences that exist between the “case law” of a common law court decision or the “precedent” of an Italian court, it is important to examine how the different courts function. A common law court relies on existing precedents for decisions, but may alter or diverge from […]
Your Lawyer for Italian Real Estate
Legal services for Italian real estate and property investments MY LAWYER IN ITALY®can help you with associated legal services such as Italian real estate investment and law. You may want to purchase real estate or invest in rental property in Italy as an Italian citizen or resident. Foreign investors can also buy property in Italy, […]
Italian Inheritance Laws and Succession
Foreign citizens can be subject to Italian inheritance laws when part of their inheritance is in Italy, they are resident in Italy or have dual citizenship. For the most part, Italian succession law applies when assets located in Italy are being disputed, and is a direct consequence of foreigners being affected by the provisions of […]
Acceptance of Inheritance in Italy and the Ten-Year Rule
A notable case involving the acceptance of an inheritance in the Italian legal system unfolded in 1998 when the will of a man who had died in 1983 was discovered 15 years later (Court of Cassation, II Civil Section, sentence of January 18, 2013 n. 264). The will named a sole heir who had been […]
Italian Public Notary and US Notary Functions
What does an Italian Public Notary do? An Italian public notary, or “notaio”, is a public officer who operates in every area of law and is empowered by the Italian State to draft or authenticate documents, agreements or contracts. Unlike a lawyer representing the interests of a client, a notary places neutrality and fidelity to […]
Property Claims, Restitution and Inheritance
A recent case involving an inheritance property claim in Italy transpired when two brothers sued for ownership of a wine cellar being occupied without a property title. Their argument was that the property was part of their inheritance and that they were being unlawfully denied an asset. The defendant in the case was a woman […]