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 […]