Declaration of succession, who is under the obligation to submit it: clarifications from the Revenue Agency in light of the ruling of the Supreme Court

With regard to the subjects under the obligation obliged to submit the declaration of succession: –        the subjects called to inherit, at least until the moment of their renunciation; –        legatees, even in the case of opening the succession due to a declaration of presumed death, or their legal representatives; –        those placed in the […]

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% […]

Do you need an executor for your Italian will?

Article 700 Civil Code establishes the possibility for the testator to appoint a will executor, namely the trustworthy individual which task is making sure testator’s last wills will be properly carried out. The executor might be an heir or the legatee. The executor appointment shall be accepted in writing before the registry of the Court […]

Italian domestic partnership: does the partner have the right to inheritance?

Relationships other than marriage have always struggled to be fully recognised by Italian Law. Domestic and civil partnerships were not considered enough to trigger family or inheritance law provisions. However, recent socio-legal evolution brough some changes in terms of different form or partnerships that find the same type of protection that is normally recognised for […]