Are you unsure of what qualifies as a “legitimate heir” in an Italian inheritance? With the order of October 19, 2022 n. 30761, the Italian Court of Cassation ruled on whether paying inheritance taxes automatically implies heirship, or if more must be done.
In the above-mentioned case, the applicants were considered legitimate heirs after the sole declaration of succession.
Inheritance controversy: status of legitimate heir
The Court of Cassation with the order n. 30761/2022 ruled that the status of legitimate heir does not solely depend on paying inheritance taxes.
The only way to become a legitimate heir is the formal acceptance of the estate. Acceptance can be express, such as by filing an application to transfer the real estate to the heir’s name, or implicit. Taking formal possession of the property of the deceased is an example of implicit acceptance.