Italy (IT)
Italy is a parliamentary republic of 20 regions stretching from the Alpine peaks of the Dolomites to the sun-baked coasts of Sicily and Sardinia, celebrated worldwide for its unparalleled Renaissance art and architecture, UNESCO-laden historic cities from Rome to Florence and Venice, world-defining cuisine and wines, passionate football culture, and a relaxed Mediterranean lifestyle that has drawn expats, artists, and retirees for centuries.
Estate & Inheritance in Italy
Wills, intestacy, inheritance tax, and cross-border estate planning for expats.
Italian inheritance law is governed by Book Two of the Codice Civile (Arts. 456–809) and the Imposta sulle Successioni e Donazioni (inheritance and gift tax — DLgs 346/1990, significantly modified by Legge 342/2000). Italy has one of the most protected systems for "forced heirs" (eredi legittimari) in Europe — children and spouses are entitled to a guaranteed minimum share (quota di legittima) regardless of the will. The Italian State introduced a very high personal exemption (franchigia) per heir in 2000 — spouse/children get €1,000,000 each before any tax applies, making inheritance between direct family effectively tax-free in most cases. EU Succession Regulation 650/2012 ("Brussels IV") applies from 17 August 2015 — EU residents can elect their home country's law to govern their cross-border succession. Italy applies this regulation fully.
Intestacy — What Happens Without a Will
If a person dies without a valid will (ab intestato), Italian intestate succession rules apply (Art. 565–586 Codice Civile): (1) Descendants (children, grandchildren by representation) inherit everything if there is no spouse. (2) If spouse survives: spouse gets ½ with one child; ⅓ with two+ children; ¾ with no children (and the other ¼ to ascendants). (3) If no descendants, the spouse gets everything; then ascendants (parents), then siblings and relatives. (4) Registered civil partners (unioni civili — Legge 76/2016): same inheritance rights as spouses. (5) Cohabiting partners (conviventi di fatto without civil union): NO automatic inheritance rights under Italian law — essential to make a will if you want to protect a cohabiting partner. (6) State: inherits if no heir can be found (Art. 586).
Types of Valid Will
Holographic Will
Testamento OlografoHandwritten entirely by the testator in their own hand (cannot be typed or dictated). Must be dated and signed by hand. No witnesses required. Can be kept privately (not registered, at risk of being lost or suppressed) or deposited with a notaio or registered at the Registro dei Testamenti (UNNOTAI). Very common and simple to make — the most used will type in Italy.
Valid if entirely handwritten, dated, and signed. Invalid if typewritten or partly printed. May be challenged for undue influence, incapacity, or violation of quota legittima.
Risk: can be lost if not deposited. If kept at home, ensure heirs know where to find it. A holographic will must be "published" (opened and read formally) by a notaio after death before it can be executed.
Public (Notarial) Will
Testamento Pubblico (Atto Pubblico)Dictated by the testator to the notaio in the presence of two witnesses. The notaio drafts, reads aloud, and the testator and witnesses sign. Immediately registered in the UNNOTAI (national will registry). Cannot be lost or hidden. Notaio verifies testamentary capacity and legal validity.
Strongest form — immediately registered and authenticated by a public officer.
Recommended for complex estates, significant assets, international elements, or where disputes among heirs are anticipated. The notaio automatically registers the will with UNNOTAI for post-mortem access by heirs.
Secret Will
Testamento SegretoWritten by the testator (or typed, or by a third party — unlike the holographic will) and sealed in an envelope, then presented to a notaio with two witnesses. The notaio does not read the contents. Used when the testator wants to keep contents confidential until death. Relatively rare in practice.
Valid. Less used than holographic or public will. May be typed — differs from holographic.
Revocable at any time by requesting the envelope back from the notaio.
Forced Heirship
Italy has a strong sistema di riserva (forced heirship) system. The quota di legittima (reserved portion) cannot be taken away regardless of the will's content: One child only: ½ of estate. Two or more children: ⅔ total (divided equally). Spouse alone: ½. Spouse + one child: ¼ to each (½ total reserved). Spouse + two+ children: ¼ to spouse + ¼ each to children shared (to be divided equally among children). Ascendants (parents) if no children: ¼. Legittimari (forced heirs) can bring an azione di riduzione (reduction action) within 10 years of the testator's death to recover their reserved share from other heirs or donees. This includes clawing back lifetime gifts (donazioni) that reduced the estate below the reserved portion — critical for planning with lifetime gifts. Art. 561 Codice Civile: property received via donation can be claimed back by legittimari up to 20 years after the gift was registered.
EU Succession Regulation (Brussels IV)
EU Regulation 650/2012 ("Brussels IV") applies to all EU member states except Denmark, Ireland, and the UK. Key rules: (1) Default: the law of the country of HABITUAL RESIDENCE at death governs the entire succession (including assets in all EU countries). (2) Election: a person can elect the law of their nationality to apply instead — this election must be made explicitly in the will or in a separate declaration. (3) European Certificate of Succession (Certificato Successorio Europeo — Art. 62): issued by a notaio or court, valid in all EU member states for proving heirship, administration rights, and specific legacies without duplicate national proceedings. Practical importance for expats: a British, American, or German national living in Italy — whose habitual residence is Italy — will have Italian succession law apply by default. If they want German succession law (perhaps to benefit an unmarried partner, or use German "Pflichtteil" instead of Italian "legittima"), they must make an explicit election in their will.
Inheritance Tax
Imposta sulle Successioni e Donazioni (DLgs 346/1990 as reformed by L. 342/2000 and L. 383/2001). Italy's inheritance tax is notably generous for direct family — the high personal exemption (franchigia) means most family inheritances pay zero tax. The tax applies to the net value of the estate above the personal exemption. Italy taxes on the basis of domicile: if the deceased was tax resident in Italy, worldwide assets are taxed. If the deceased was non-resident, only Italian-situs assets are taxed.
| Relationship | Tax-Free Allowance | Tax Rate (above allowance) |
|---|---|---|
| Spouse and lineal descendants/ascendants (children, grandchildren, parents) | €1,000,000 per heir | 4% on the excess above €1,000,000 |
| Siblings (fratelli e sorelle) | €100,000 per heir | 6% on the excess above €100,000 |
| Other relatives up to 4th degree (aunts, uncles, cousins, nephews) | None | 6% on entire value |
| All other heirs (unrelated persons, cohabiting partners without civil union, friends) | None | 8% on entire value |
| Severely disabled heirs (portatori di handicap grave — Legge 104/1992 Art. 3 co. 3) | €1,500,000 per heir (regardless of relationship) | Rate corresponding to their relationship class on the excess |
2026 REFORM — COACERVO ABOLISHED: From 1 January 2026, the coacervo rule is abolished. Gifts and inheritances are now assessed using SEPARATE thresholds — a child who received a €600,000 lifetime gift still retains the full €1,000,000 inheritance exemption when the parent dies (rather than only €400,000 remaining as under the old rule). This effectively doubles the tax-free allowance for families that combine lifetime gifting with estate planning. Tax rates remain unchanged. Company shares and business assets: business succession relief (esenzione per imprese) applies — transfers of family businesses to descendants managing the business are TAX-FREE regardless of value, provided the heir continues the business for at least 5 years. Real estate: the tax base is the cadastral value (valore catastale) — typically 30–50% of market value — making effective inheritance tax rates on property very low in practice.
Cross-Border & Multi-Country Estates
For estates involving assets in multiple countries: the Certificato Successorio Europeo is the key document within the EU — valid in all 27 member states. For assets in non-EU countries (UK, USA, Canada, Australia): separate probate or estate administration in each country is typically required alongside the Italian procedura successoria. Double-taxation treaties: Italy has inheritance tax treaties with Israel, Sweden (and historically others) — most other bilateral treaties do not cover inheritance tax, leading to potential double taxation. Practical steps for cross-border Italian estates: engage an Italian notaio with international experience + a lawyer in each relevant jurisdiction. The EU Succession Regulation election should be made explicitly in the will. Italian bank accounts of deceased non-residents can be frozen until an Italian successione declaration is filed.
Certificate of Inheritance
Dichiarazione di Successione: mandatory tax declaration filed with the Agenzia delle Entrate within 12 months of death. Filed by heirs collectively or individually. Required to: transfer real estate into heirs' names; access the deceased's bank accounts; transfer vehicle ownership; and settle any inheritance tax due. Filed online at agenziaentrate.gov.it or through a notaio/CAF. Includes: list of all assets (real estate, bank accounts, investments, company interests), identification of heirs, and calculation of inheritance tax. European Certificate of Succession: issued by Italian notai for cross-EU use under EU Regulation 650/2012 — valid for 6 months, extendable.
Will Registration
UNNOTAI (Unione Italiana del Notariato) — Registro Generale dei Testamenti: all notarial wills (testamenti pubblici, segreti, and deposited holographic wills) are automatically registered by the notaio in the national will registry at UNNOTAI. Any notaio can query the registry after death to check if a will exists. Holographic wills NOT deposited with a notaio are NOT in the registry — they depend on family knowledge of their existence. Wills executed abroad: can be deposited in the UNNOTAI registry by an Italian notaio on request.
Living Will & Healthcare Power of Attorney
Dichiarazione Anticipata di Trattamento (DAT) / "Biotestamento": Italian law on living wills — Legge 219/2017 "Norme in materia di consenso informato e di disposizioni anticipate di trattamento". The DAT allows Italian residents to express their wishes about medical treatment in advance, including refusal of specific interventions (artificial nutrition, resuscitation). Must be written (holographic or notarial), registered at the Comune of residence or deposited with a notaio. The treating doctor and appointed fiduciario (healthcare proxy) must respect the DAT. The DAT is stored in a national registry (Banca Dati Nazionale delle DAT) and accessible by treating doctors. Not widely known even by Italians — highly recommended for all long-term residents.
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Estate & Inheritance
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