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Category: Judicial

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The work and life of American citizens in Italy

Work and life of American citizens in Italy American citizens looking to relocate to Italy for work, temporarily or permanently, must first obtain a work permit from their prospective…

Dual Citizenship
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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…

Inheritance
Glass and Last Will and Testament on desktop
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…

Inheritance
Rome residency certificate
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,…

Blog
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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…

Inheritance
Professionals with fountain pen, clipboard and books
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…

Inheritance
Book and handwritten document with pen and glasses on table
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…

Inheritance
Figurine of elderly couple next to the word TAX
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…

Inheritance
bank graphic
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…

Inheritance