Probate
Navigate Inheritance, Resolve Disputes, Protect Your Legacy
Managing an Italian estate from abroad, often during a time of loss, can feel overwhelming. My Lawyer in Italy simplifies the complex Italian probate and succession process for international heirs, providing clear guidance, sound legal strategy, and respectful service every step of the way.
Guiding you through every step of the Italian inheritance process
If you are settling a loved one’s estate or planning your own legacy, our legal team supports you at every stage of the Italian probate process. We specialize in guiding English-speaking clients through Italy’s complex inheritance laws.
From confirming heir rights to resolving cross-border succession issues, we provide clear legal guidance – and the personal support you deserve.
Need help understanding your inheritance rights? Contact our legal team.
Our legal services
Inheritance investigation
Not sure if you’re entitled to an inheritance in Italy,or left out of a will? Working with experienced genealogists and notaries, we trace family lineage, verify prior inheritance filings, and clarify your eligibility as an heir, no matter where you live.
We can trace your Italian roots and confirm your eligibility.
Italian probate (succession)
Probate in Italy can be complex, especially for foreign heirs—and it’s one of our core areas of expertise. We support heirs to an Italian estate, executors of Italian or foreign wills, and beneficiaries under EU or international succession laws.
Our end-to-end probate services include:
- Recognizing and enforcing foreign wills in Italy
- Managing inheritance tax compliance
- Handling asset transfers
- Liaising with banks, tax authorities, courts, and notaries
- Enforcing rightful claims to the estate
We handle the legal maze for you.
Probate Disputes
Probate disputes are emotionally and legally challenging, especially when you’re navigating them from abroad. and it’s one of our core areas of expertise. We support heirs to an Italian estate, executors of Italian or foreign wills, and beneficiaries under EU or international succession laws. Our experienced attorneys represent clients in cases involving contested wills, unfair distributions, or legal challenges raised by others.
We help clients with:
- Contesting a will
- Challenging the validity of a will, including suspected fraud
- Forced heirship disputes
- Claims of fraud or undue influence
- Enforcing foreign wills in Italy
- Resolving conflicts between heirs, beneficiaries, and executors
Our lawyers provide you a clear legal strategy with discretion, professionalism, and heart.
Facing a challenge to your inheritance?
Notarial Services (Donations, Renunciations, POAs)
Italian inheritance procedures require precise documentation.
From accepting or renouncing an inheritance to drafting powers of attorney or donating property, we ensure each step is legally compliant and clearly reflects your wishes.
We work in close collaboration with trusted notaries across Italy to prepare and finalize official filings with accuracy and efficiency. Every signature counts—and we help make each one count for you.
Need help with notarial filings in Italy?
Estate planning for Italian assets
We offer personalized estate planning services to help you manage and protect your assets in Italy. Whether you’re organizing your own affairs or handling a loved one’s estate, we provide clear, compassionate guidance every step of the way.
Our services include:
- Drafting and reviewing wills and trusts
- Preparing powers of attorney
- Guiding asset distribution in compliance with Italian law
Whether your assets are already in Italy or you’re just beginning to plan for the future, we ensure your legacy is secure and your intentions are respected.
Inheritance with a will
In Italy, even when a valid will exists, succession law imposes strict limits on how an estate can be distributed. Immediate family members—such as spouses, children, and in some cases parents—are considered forced heirs (eredi legittimari). This means they are legally entitled to a minimum share of the estate, known as the reserved quota (quota di riserva), regardless of the testator’s wishes.
Only the remaining portion of the estate—called the available quota (quota disponibile)—can be freely distributed by will. If a testament attempts to reduce or exclude a forced heir’s rightful share, that part of the will can be contested and declared invalid.
These rules are set out in Articles 587–712 of the Italian Civil Code, which govern succession by will and define both the boundaries and freedoms of testamentary planning.
We help ensure your will reflects your true wishes—while staying fully compliant with Italian law—so your estate passes smoothly and without future disputes.
Inheritance without a will
When someone dies without a will, Italian inheritance law applies a strict order of succession. The estate is first divided among the spouse and children. If there are no children or spouse, the inheritance passes to the closest living relatives, following a hierarchy defined by the Italian Civil Code—up to the sixth degree of kinship. This includes parents, siblings, grandchildren, nieces and nephews, uncles and aunts, and cousins.
If no eligible relatives exist within this degree, the estate is transferred to the Italian State.
Our legal team can help you navigate this process with clarity and care—whether you’re claiming an inheritance or managing one on behalf of others.
Intestate succession – Civil code quotas
Articles 565 to 586 of the Italian Civil Code regulate intestate succession. In these cases, heirs inherit according to fixed legal quotas and share in the estate through a communion of assets. This includes both movable and immovable property, as well as hereditary rights and obligations—such as debts.
Spouse
alone | all the inheritance |
|---|---|
inheriting alongside an only child | 1/2 of the inheritance |
inheriting alongside multiple children | 1/3 of the inheritance |
in the absence of children, inheriting alongside siblings or forebears of the deceased, or else others in the will | 2/3 of the inheritance |
Child
alone | all the inheritance |
|---|---|
inheriting alongside a spouse | 1/2 of the inheritance |
Children
alone | all the inheritance is split equally |
|---|---|
inheriting alongside a spouse | 2/3 of the inheritance split equally |
Parents (only when there is no child of the deceased)
alone | all the inheritance – if there is only one surviving parent, all the inheritance will go to that parent |
|---|---|
inheriting alongside a spouse | 1/3 of the inheritance |
inheriting alongside siblings | the inheritance will be split equally among the parties, but the parents are assured a minimum (1/2 of the inheritance) |
Forebears (only when there is no child or parent of the deceased)
inheriting alongside a spouse | all the inheritance — half goes to forebears of the paternal line and half to the maternal line; forebears include those of a closer degree (i.e. grandparents) and excludes more distant ones (i.e. great-grandparents) |
|---|---|
inheriting alongside siblings | 1/3 of the inheritance– it is up to the forebears to determine the share that is due to the surviving parent |
inheriting contemporaneously | the forebears and siblings divide |
alongside a spouse and siblings | up to 1/3 of the inheritance, although forebears are assured a minimum (1/4 of this share) |
Siblings (this occurs only in the absence of children of the deceased)
alone | alone all the inheritance split equally; half siblings (e.g. siblings that share one parent, but not the other) receive half of what is received by full siblings (e.g. siblings that share both parents) |
|---|---|
inheriting with parents | the inheritance is divided up equally, but parents are assured at least half of the inheritance; if both parents so desire, their share can be given to forebears (provided there are surviving ones) |
inheriting with a spouse | 1/3 of the inheritance |
inheriting with a spouse and forebears | siblings and forebears divide up 1/3 of the inheritance, although forebears are assured 1/4 of this share |
Declaration of succession - Filing on time or after a delay
Heirs must file a Declaration of Succession with the Italian Revenue Agency (Agenzia delle Entrate) within one year of the decedent’s death. This document is required to officially transfer the estate’s assets and determine any taxes owed.
Delays in filing can result in penalties – but not all is lost. Our legal team can assist even if more than a year has passed, helping you resolve the situation and move forward with confidence.
Italian inheritance laws: The ten-year rule and when there’s an exception
Even when an inheritance seems straightforward, complications can arise if an heir was unaware of the decedent’s passing. Under Italian law, heirs typically have up to ten years to accept their share—unless another party asks the court to impose a deadline.
This is known as the Ten-Year Rule, and it can be critical in protecting your legal rights.
In some uncontested cases, a Declaration of Succession may still be filed even after ten years have passed. Our legal team can advise you on your options based on your specific circumstances.
How can MLI help you?
Reserved heirs
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Relationship to the deceased | Guaranteed share (1): Spouse | Guaranteed share: Children | Guaranteed share(6): Parents | Giftable portion(2): Anyone else |
|---|---|---|---|---|
Spouse (no children, no parents) without a Will (3) | 100% | 0 | 0 | 0 |
Spouse (no children, no parents) with a Will (4) | 1/2 | 0 | 0 | 1/2 |
Spouse and one child | 1/3 | 1/3 | 0 | 1/3 |
Spouse and two or more children (5) | 1/4 | 1/2 | 0 | 1/4 |
One child (no spouse) | 0 | 1/2 | 0 | 1/2 |
Two or more children (no spouse) | 0 | 2/3 | 0 | 1/3 |
Spouse and parent(s) | 1/2 | 0 | 1/4 | 1/4 |
Parent(s) only (no spouse, no children) | 0 | 0 | 1/3 | 2/3 |
(1) Guaranteed share: The portion of the estate that must, by law, go to the surviving heir(s). It cannot be overridden by a will.
(2) Giftable portion: The part of the estate the deceased may assign to anyone via a will (a friend, charity, etc.).
(3) Spouse only survivor without will: If deceased left no will, spouse inherits 100% thru intestate succession.
(4) Spouse only survivor with a will: Spouse is entitled to 50%, the other 50% can be gifted away.
(5) Spouse and children: When both exist, they share the majority of the estate equally. The number of children affects the distribution.
(6) Parents as heirs: Parents only inherit if there are no surviving spouse or children.
Types of wills & Italian succession law
In Italy, all wills must be recorded with a Public Notary and submitted to the Registry of Wills at the local courthouse after the death of the testator. Wills do not need to be registered while the person is still alive.
However, Italian law only guarantees notification of the will—not judicial oversight. This means the will’s existence is publicly acknowledged and communicated to the heirs, but its fairness or enforcement is not automatically reviewed by a judge.
If you believe that your rights are at risk, legal action may be required to challenge the will and protect your rights as an heir.
Handwritten will (holographic)
A document that is written, dated, and signed entirely by the testator. Usually kept in a private location
Secret will
A document written by the testator, then delivered to a notary in the presence of two witnesses. The notary stores the will securely
Public will
A document drafted by a notary, read aloud in the presence of two witnesses, and signed by all parties. It offers the highest level of formality and verification
Inheritance taxes in Italy
When you inherit property or assets in Italy, there are three main taxes or duties to be aware of. These depend on the value and type of the estate and your relationship to the deceased. Even if no inheritance tax is due, fixed taxes and administrative fees still apply to update official records or release inherited assets.
Three main inheritance taxes:
Inheritance Tax (Imposta di Successione)
This is a tax on the total value of the estate, including all types of assets—real estate, bank accounts, financial investments, valuables, and intellectual property.
Whether inheritance tax is due depends on how much you inherit and your relationship to the deceased:
- Spouses and children: No tax up to €1 million per heir; 4% applied above that
- Siblings: No tax up to €100,000 per heir; 6% applied above that
- Other relatives and non-relatives: 6% to 8%, with no exemption threshold
Note: The inheritance tax threshold is calculated based on the total gross value of the estate—including real and movable assets.
Even if no inheritance tax is owed, an inheritance declaration must still be filed.
Cadastral Tax (Imposta Catastale) – 1%
Land Registry Tax (Imposta di Trascrizione) – 2%
These two proportional taxes apply only to real estate. They are calculated solely on the value of the inherited property, not on other assets like bank accounts or valuables.
The Cadastral Tax updates the Catasto, Italy’s fiscal registry of property maps, boundaries, and assessed values. It determines who is responsible for paying property taxes and reporting the property in their Italian tax return.
The Land Registry Tax updates the Registro Immobili, the official record of legal ownership. It stores all title deeds and is used by notaries to verify ownership and prepare new deeds.
Both registries are now managed by the Italian Revenue Agency (Agenzia delle Entrate) but serve distinct purposes:
The Catasto manages fiscal and technical data
The Land Registry confirms legal ownership
Notaries, attorneys, legal assistants, and technical professionals often work directly with the Conservatore—the official in charge of the Land Registry—especially when resolving discrepancies or filing non-standard deeds.
What If the Inheritance Doesn’t Include Real Estate?
Even when the estate only includes movable assets (like bank accounts, funds, or personal property), Italian law still requires the inheritance declaration to be filed—even if the gross value is under €100,000 and the heirs are spouses or direct-line relatives.
In these cases, while no inheritance tax is due, fixed administrative duties still apply:
- Stamp Duty (Imposta di Bollo):
- €32 for the declaration filing
- €16 for every four pages of required attachments or certified copies
Special Registry Fees (Tributi Speciali):
- Fixed service charges for processing the declaration or related formalities. These may vary slightly depending on the office and number of documents submitted.
These fees are necessary to release inherited funds or close out accounts—even for small estates with no real estate involved.
Need help with Inheritance taxes or deed transfers?
Whether you’re inheriting property or managing an estate with only bank accounts and personal assets, MLI can guide you through the process from start to finish.
We’ll handle filings, formalities, and communication with local offices—so you can move forward with confidence, even from abroad.
Breakdown of Italian estate tax and rates by their types
Inheritance tax for spouses and children
3% of the total estate value.
EXAMPLE: inheritance tax for an estate worth 500,000 is 15,000 euros.
Inheritance tax for spouses and children:
4% on amounts exceeding €1 million per beneficiary
Spouses and children (or direct-line descendants) pay 4% inheritance tax, but only on the portion of their inheritance that exceeds €1 million each.
Over 1 million euros:
3% of the total estate value and 4% of the value exceeding 1 million. EXAMPLE: inheritance tax for an estate worth 1,500,000 is 45,000 + 20,000 = 65,000 euros.
Inheritance tax for siblings
3% of the total estate value and 6% of the value exceeding 100,000 euros.
EXAMPLE: inheritance tax for an estate worth 1,500,000 is 45,000 + 84,000 = 129,000 euros.
6% on amounts exceeding €100,000 per beneficiary
Brothers and sisters pay a 6% inheritance tax, applied only to the portion of their share that exceeds €100,000 each.
Inheritance tax for other relatives
9% of the total estate value.
EXAMPLE: inheritance tax for an estate worth 1,500,000 is 135,000 euros.
Inheritance tax for other relatives: 6% from the first euro—no exemption
Relatives up to the fourth degree and in-laws (up to the third degree) pay 6% inheritance tax with no exemption threshold. This includes nieces and nephews (children of siblings), great-nieces/nephews, uncles, aunts, first cousins, sons- and daughters-in-law, parents-in-law, and siblings-in-law.
Inheritance tax for heirs who are not relatives
8% of the total estate value.
EXAMPLE: inheritance tax for an estate worth 1,500,000 is 165,000 euros.
Inheritance tax for non-relatives and distant relatives: 8% from the first euro—no exemption
Anyone not considered a close relative—including distant relatives beyond the fourth degree and unrelated beneficiaries—pays 8% inheritance tax with no exemption threshold.
Important notes on inheritance taxes and property transfers
These are general examples. Special conditions may apply that significantly reduce the amount of inheritance tax due. Under Italian law, exemption thresholds (franchigie) are granted only to spouses, children, direct-line relatives, siblings, and individuals with certified severe disabilities.
Another tax to consider is the imposta catastale, applied when property located in Italy is transferred to an heir. This tax is calculated at 3% of the property’s valore catastale—the official recorded value, which is typically 30–40% lower than market value.
If the inherited property qualifies as the heir’s primary residence, the tax is reduced to a fixed €200. However, for most foreign clients, this reduction does not apply, as the property is not used as their primary home.
FAQs
What taxes do heirs have to pay when inheriting property in Italy?
Inheritance taxes are based on your relationship to the deceased:
- Spouses and children benefit from a €1 million exemption each
- Tax rates typically range between 4% and 9% of the estate’s value
- Italian tax residents are taxed on worldwide assets
- Non-residents are taxed only on Italian assets
We’ll help you calculate what’s owed—and if any tax is due at all.
Can you help me draft a will for my Italian assets only?
Yes. More and more of our clients are choosing to draft a separate will for Italian assets.
We’ll help you:
- Draft a will that complies with Italian succession law and EU regulation
- Decide whether to include only your Italian assets or your worldwide estate
- Coordinate with your existing foreign will, if needed
Can a foreign will be enforced in Italy?
It depends. Not all foreign wills are automatically recognized. We’ll review your will and provide a professional legal opinion on whether it can be enforced in Italy, and what steps—if any—are needed.
How do I know if I’m entitled to an inheritance in Italy?
Determining inheritance rights requires careful investigation.
We review:
- Family history and succession records
- Notarial and court documents
- Applicable local and international succession laws
Our team works with genealogists and legal experts to uncover your rightful status.
My father passed away 10 years ago and owned property in Italy. I’m the only heir. Can I still claim it?
How can I prove a handwritten will is invalid due to medical incapacity?
Challenging a will based on medical incapacity is complex but possible.
We assist you in gathering:
- Medical records and medication lists
- Testimonies from doctors, caregivers, or witnesses
- Nursing home or hospital documentation
We’ll collaborate with medical professionals in evaluating the incapacity specifically to the date the will was signed, and requesting a medical report, which is required by Italian courts.
What is forced heirship in Italy and who does it apply to?
Forced heirship (legittima) reserves a portion of the estate for close relatives, including:
- Spouse
- Children
- Parents (only if there are not children)
If you’ve been excluded or believe your share wasn’t honored, we can help you claim your legal entitlement.
I want to renounce my share of Italian inheritance. How do I do that?
Under Italian law, you must either accept or renounce the entire inheritance. It’s not possible to accept only part.
We’ll guide you through the formal renunciation process before an Italian notary or court official.
I don’t want to renounce inheritance but I’m concerned about debts. What are my options?
You can accept the inheritance with the benefit of inventory (accettazione con beneficio di inventario). This protects you from personal liability for the deceased’s debts.
We’ll help you:
- Submit the declaration to the court or a notary
- Compile a full inventory of assets and liabilities
- Ensure your acceptance is legally documented and valid
Can I use inherited funds to pay the inheritance tax?
Not right away.
Inheritance tax must be paid before assets are legally transferred into the names of the heirs. Banks will also freeze accounts until succession is finalized.
We’ll help you:
- File the Dichiarazione di Successione (succession declaration)
- Pay the required taxes
- Unlock access to estate assets once the process is complete
Do I still have to file an inheritance declaration if there’s no property involved?
Yes. Even if the inheritance only includes movable assets (such as bank accounts, cash, or financial instruments), you are still required to file an inheritance declaration—especially if you’re a spouse or direct-line heir receiving an estate valued under €100,000.
While no inheritance tax is due in these cases, fixed administrative fees still apply, including:
- Stamp Duty (Imposta di Bollo) – €32 for the filing, plus €16 per four pages of supporting documents
- Special Registry Fees (Tributi Speciali) – Flat-rate costs for processing the declaration and related services, which may vary slightly by office
These must be paid before financial institutions can release the inherited assets.
Client spotlight
Your path to inheritance and probate solutions in Italy starts here
If you’re ready to take the next step, your dedicated advisor is here to provide expert guidance, clarity, and personal support throughout your journey.
Attorney Fiammetta Lesen
Managing Partner
