What is legato in the Inheritance under Italian Law

The legacy is a typical institution of the matter of succession and consists of a testamentary disposition by which the deceased prescribes the transfer of ownership of a certain asset or other rights (e.g. a claim) to another subject (legatee). Example of testamentary legacy The testamentary legacy can have as its object, as we have […]

How to challenge an Italian Will

When the Will might be challenged?  A will is a revocable act by which every adult can dispose of his possessions for the time in which he ceases to live. It is the main tool that allows you to dispose of your assets, after your death. While minors, for example, cannot draft a Will as […]

Italian tax penalties: are the heirs liable?

The death of a loved one is probably one of the most intense moment all individuals will go through. However, aside from the human aspects inevitably involved, there is one more aspect to highlight. In fact, it is possible that the deceased left a large debt with the Italian Revenue Agency. Specifically, the presence of […]

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 […]

Are you an heir? The allocation of debts under the Italian succession

The Italian allocation of debts is established by articles 752 and 754 of Italian Civil Code. Specifically, the law seeks to regulate internal relationship between coheirs and external relationships between them and creditors. Coheirs are expected to contribute to the payment of debts in proportion of the share for each of them, given that the […]