Category: Real Property

Learn about: Real Property

Nullity of Spousal Mutual Wills

Art. 458 of the Italian Civil Code The wills, drawn up on the same day in separate deeds, contained reciprocal provisions for the two testators. The Supreme Court is…

Inheritance

Developments in the Rome Court of Appeals Ease Path to Italian Citizenship

(September 1st, 2021) Please read below articles if you wish to see how the history of this issue evolved. This new approach has been staunchly opposed by lawyers dealing…

News

What are the risks involved when declaring a residence that is not your actual one?

In Italy, it is assumed that the actual residence of a person is the same one registered in their municipality. In our legal system, a residence is attributed to…

Blog

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

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

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

Inheritance Taxes Pursuant to Italian Tax Law

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

Heirs and deceased’s bank accounts in Italy

During the course of succession, heirs assume not only the assets of the deceased, but also liabilities. These liabilities may include relationships with banking or credit institutions, making the…

Inheritance

Italian Citizens Abroad and the National Health Service

Italian citizens living abroad must register themselves at the local Italian consulate in the Anagrafe degli Italiani Residenti all’Estero- AIRE (register of Italian citizens living abroad). This registration will…

Dual Citizenship