Inheriting in Italy
As a result of either immigration or migration, a person residing outside Italy may inherit assets located in the Italian territory.
We pride to hold an in-depth experience in Italian inheritance law, including cases of:
- Invalid wills
- Evicting a person from inherited property
- Shared liquidation
- Preferential assignment
- Contribution to inheritance and
- Inheritance fraud.
If you have inherited assets in Italy and require assistance with accepting the said assets or if you are facing inheritance-related problems such as multiple wills and mistakes in a will, feel free to contact us. We handle all types of inheritance knowledgably, efficiently and with caring.
Buzz topic: Inheriting real-estate property in Italy
There are several steps involved in the procedure of accepting inherited real-estate property in Italy.
- The first step consists in submitting all necessary documentation to the competent Italian authorities. All immovable properties located in Italy are registered to a specific database called “Catasto”. Only after obtaining a copy of the Catasto document describing the property can we have a clear idea about its legal status. For example, there can be more than one owner, a pending mortgage or unpaid taxes.
- We must collect all documents necessary to fill in the Italian Inheritance Declaration (Dichiarazione di Eredità) form. These documents are:
- Atto Notorio: This is a declaration that must be signed in front of a Public Notary by the heirs (in their Country of residency), translated in Italian and legalized/apostilled. In this document, the heirs declare their degree of kinship/relationship to the deceased.
- Certificato di Morte (Death Certificate): Translated in Italian and legalized/apostilled.
- Copy of the heirs’ passports.
- Copy of the deceased person’s passport
- Italian Fiscal Codes (Codice Fiscale) of the heirs: A simple PoA (Power of Attorney) allowing us to obtain the Codice Fiscale on your behalf is sufficient.
- Italian Fiscal Code of the deceased person (if any).
- The extract of the Catasto Register (see above). This document is necessary to calculate the taxes that must be paid to the Italian State.
- The receipt of the document known as Modello F23: This receipt, which provides evidence that the inheritance taxes have been paid, must be included in the Inheritance Declaration file.
The Inheritance Declaration form, along with the necessary documents described above, must be filed with the competent Italian Tax Office (Agenzia delle Entrate) within a year after the death of the deceased. This office is located in the place of residence of the deceased. If the deceased was not resident in Italy, the tax authority of Rome is the authority competent to process the Inheritance Declaration form and accompanying documentation.
- The last step consists in changing the name of the landlord in the Italian Cadastral Registry. To this end, it is necessary to file a document with the competent Land Registry authorities. This document certifies submission of the Inheritance Declaration Form.
Our working languages in the area of Inheritance Law are: Italian, English, German, Russian, Spanish and Greek.
The contents of this page should not be taken as an authoritative statement of Italian law and practice. Neither the author nor the publisher are responsible for the results of actions taken on the basis of information contained in this summary, nor for any errors or omissions. This text is not intended to render legal, accounting or tax advice. Readers are encouraged to seek professional advice concerning specific matters before making any decision.