According to Italian Law, heirs are those subject who decided to accept the succession. Therefore, individuals may officially become heirs only through the acceptance of succession. Specifically, there are two ways to accept the succession: you may accept the succession expressly through notary act. Contrarily, you can accept the succession tacitly, for example by taking an action that presupposes your intention to accept. 

Italian Law states some cases where the tacit acceptance takes place. For instance, the subject who sell or donate a certain asset or who fails to report succession inventory within 3 months for the succession. In addition, it is also considered tacit acceptance the payment of debts of the succession s through succession estates or accepting a certain payment with the purpose of satisfying deceased’s debts. Contrarily, tacit acceptance does not involve any possible assumption because of the nature of the preserving acts the heir should undertake

Both tacit and express paths to accept the succession are both unilateral acts and it must cover the whole estate including any assets, good, rights, and debts.

In addition, succession acceptance may be standard or with benefit of inventory. The standard acceptance involves the fully acceptance of the estate; including debts and passive legal relationship. Doing so, heir’s personal asset and deceased’s asset will be united and the heir shall answer for deceased’s debt. Contrarily, the acceptance with benefit of inventory prevents that heir and deceased’s assets do not combine. Doing so, the heir will only answer to deceased’s debts to the extent of the value of inherited assets.