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 […]
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, […]
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 […]
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 […]