Landmark Decision Brings More Certainty to Italian Agricultural Inheritance Cases
The Italian Supreme Court, in Order No. 10549/2026 published on 21 April 2026, recently addressed an important issue concerning Italian agrarian and inheritance law, reaffirming significant principles relating to final judicial decisions, succession rights in agrarian reform land, and claims for damages arising from unlawful occupation of property. The Background: Article 7 of Law No. […]
Why Can’t I Sell My Inherited Property in Italy if I’m the Only Surviving Family Member?
“There’s no one else… So why can’t I move forward from abroad?” When our client first reached out from the U.S., the situation seemed straightforward. There was a property in Italy, a family loss, and a clear intention to move forward with a sale. From their perspective, there were no competing interests, no shared management, […]
Should I Accept an Inheritance in Italy… Or Can I Inherit Debt Too?
“I thought I was inheriting assets. No one told me I could inherit liabilities.” She hadn’t heard directly from family. The news came through acquaintances in Italy: her father had passed away. They had never been close. She had lived abroad her entire life, and her connection to him was distant, both personally and geographically. […]
Why Can’t I Sell an Inherited House in Italy If It Was Built Legally?
“Everything was done properly… So why is the sale blocked?” If you are managing a property in Italy from abroad, this situation can feel especially confusing. A relative owned the house for years. It was built properly, with the right approvals in place, and for decades it was simply part of everyday life, unquestioned and […]
Buying an Inherited Property in Italy? Stay Protected
Purchasing a home is a significant step — and it becomes even more delicate when the property originates from an inheritance. The seller can often present themselves as the sole heir of the deceased owner, with a valid succession declaration (“dichiarazione di successione”) in hand. But what happens if, months or even years later, it […]
More Clarity on Cross-Border Successions from the Italian Supreme Court
On January 23, 2025, the Italian Supreme Court (Corte di Cassazione, Second Civil Section) issued decision no. 1632, a ruling that clarifies key aspects of cross-border successions, or inheritance, disputes. The case involved a contested will, questions of mental capacity, the sale of inherited property, and – most importantly – the complex intersection of Italian […]
The Latest Insights from Italy’s Supreme Court on Declarations of Succession and Tacit Acceptance of Inheritance
The Italian Supreme Court, Second Civil Section has once again addressed a delicate point of inheritance law: whether the mere filing of a declaration of succession amounts to tacit acceptance of inheritance. With its ruling no. 5474 of 23 January 2025, the Court clarified the boundaries of this principle, providing useful guidance for heirs, practitioners, […]
Taxation in the Division of an Italian Estate: Jointly-Held Assets
Unlike probate processes in some countries, Italian inheritance doesn’t automatically transfer ownership of assets directly to individual heirs upon the decedent’s passing. Instead, the process typically involves a declaration of acceptance of the inheritance by the heirs. However, once the legal formalities are concluded, the heirs become co-owners of each and every property within the […]
Joint Inheritance: A Recent Ruling by the Italian Supreme Court
Recently, the Italian Supreme Court (Corte di Cassazione) ruled on a complex case of joint inheritance, providing important clarification on the legitimacy of legal action by individual heirs. The case began with the death of one of two business partners. The surviving partner, without involving the deceased partner’s heirs, registered all the company assets in […]
Invalidity of Agreements Waiving Future Inheritance Rights: A Recent Supreme Court Decision
The Italian Supreme Court recently reiterated that agreements in which parties waive their future inheritance rights are invalid under Italian law. In the case examined by the Court, the agreement was particularly insidious because it initially did not appear to violate the law. However, the Court identified and sanctioned it. Here are the facts. Upon […]
Testamentary trust: an irrevocable tool to protect your properties and assets in Italy
A testamentary trust is a legal tool created in a person’s Last Will and Testament to specify how one’s assets will be distributed to specific beneficiaries. Contrary to a living trust, it comes into effect after one’s death. A testamentary trust involves three main parties: Benefits of a testamentary trust A testamentary trust is an […]
Testamentary trust: assets in Italy transfer to the trustee without paying inheritance taxes
A Testamentary Trust is created in accordance with the instructions in a person’s Last Will and Testament. Differently from a living trust, the testamentary trust starts having effect after the settlor’s death, and so is the trustee appointed. A testamentary trust can be a good way to leave assets to a specific loved one (usually […]
Paternity test ruled admissible, despite alleged father being deceased
ln 2014 Italy’s Supreme Court ruled on a paternity case that had begun nearly twenty years earlier, concerning a paternity test ruled admissible despite the alleged father being deceased. The case in question involves a relationship between a wealthy man and his secretary and director of domestic staff, which resulted in a daughter being born […]
How suppressing a will can lead to being excluded from succession
In July 2019 Italy’s Supreme Court of Cassation affirmed that the suppression or voluntary destruction of a will can result in the perpetrator being excluded from succession (Cassazione n. 17870). a) the suppression of a document that can be qualified as a will, or In cases where an heir is accused of suppressing a will, […]
Joint bank account succession: How it works and how much you pay
The first steps to take in a succession for joint bank accounts are the same as in any other succession, i.e. declaration of succession to the Italian tax authority. The declaration is made by the heirs, or an appointed delegate through a power of attorney, to the authorized (and local) revenue agency (in Italy, Agenzia […]
Inheritance in Italy: What is Mandatory Declaration of Succession?
What is a declaration of succession? In cases where there are multiple heirs to the estate, only one submission declaring succession is required. If real estate is involved, recording the transfer of deeds in a land registry is also necessary, and involves a series of taxes. The declaration of succession is a legal obligation, and […]
No tax obligations on those renouncing inheritance
Italian Supreme Court Rules No Inheritance Tax on those Renouncing Inheritance The Court of Cassation (Italian Supreme Court) affirmed, with the recent ordinance no. 21006 of 22 July 2021, that tax obligations do not apply to those renouncing inheritance, even for heirs in succession by law or those who made a declaration of succession. According […]
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 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 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 […]