The tacit acceptance of the inheritance under Italian Law

According to Italian Law the inheritance must be expressly accepted. However, tacit acceptance of inheritance can be inferred from acts and behaviours of the person called to be an heir, which is not only, for example, the submission of the declaration of succession with the Inland Revenue (Agenzia Delle Entrate) which a consistent recent case law […]

The Italian Inheritance Tax

The inheritance tax is a fee that does apply to assets received in the context of succession and inheritance. The original purpose of such tax was the promotion of social mobility while encouraging the redistribution of wealth. During the last century, the Italian inheritance tax has been modified several times. From a rate of 3% […]