If you own property, bank accounts, or financial interests in Italy, Italian inheritance law applies to those assets — regardless of your nationality, your country of residence, or what your home country will says.
MG Law assists international clients from the US, UK, Canada, Australia, Germany, Switzerland, and beyond in structuring their Italian estate before a crisis forces it: remotely, in English, from our offices in Rome.
The most common — and most expensive — mistake foreign property owners make: assuming their home country will automatically governs their Italian assets. It almost never does. Italian succession law steps in by default, often producing outcomes that conflict entirely with your intentions and your family’s expectations.
An Italian estate plan takes less than two weeks to structure through MG Law. The consequences of not having one can take years and thousands of euros to resolve
What Is Italian Inheritance Law and When Does It Apply to Foreign Nationals?
Direct Answer: Italian inheritance law (governed by Articles 456–564 of the Italian Civil Code and EU Regulation 650/2012) applies to all assets physically located in Italy, regardless of the owner’s nationality or country of residence. Italian real estate, bank accounts, and company shares are subject to Italian succession rules upon the owner’s death. Under EU Regulation 650/2012 (Brussels IV), foreign nationals may elect the law of their nationality — but only through a valid, explicitly drafted Italian will.
A US will signed in New York, a UK will executed in London, or a Canadian will prepared in Toronto does not automatically govern your Italian villa, apartment, or investment portfolio. Without a dedicated Italian will, Italian intestate succession applies by default.
Who Needs Italian Estate Planning?
Italian inheritance law applies to your Italian assets if you are:
- A foreign national who owns Italian real estate — villa, apartment, investment property, or land
- An expat residing in Italy with assets split across multiple jurisdictions
- A foreign investor with Italian company shares or financial interests
- A non-resident heir receiving an Italian inheritance from a family member
- An HNWI or private client with a cross-border estate requiring coordinated planning across Italy and your home country
- A US, UK, Canadian, or Australian citizen who has purchased property in Italy without reviewing the succession implications
“My lawyer in the US/UK already has a will for me — isn’t that enough?” In most cases, no. Your home country will does not prevent Italian intestate succession from applying to Italian-situs assets. A dedicated Italian will is required to formally elect your national law under Brussels IV and to ensure immediate recognition by Italian authorities upon death.
Italian succession tax (imposta sulle successioni) rates for direct family members are among the lowest in Europe.
| Relationship to deceased | Tax rate | Tax-free allowance per heir | Notes |
|---|---|---|---|
| Spouse | 4% | €1,000,000 | On amount exceeding allowance |
| Children — natural or adopted | 4% | €1,000,000 | On amount exceeding allowance |
| Other direct descendants | 4% | €1,000,000 | On amount exceeding allowance |
| Siblings | 6% | €100,000 | On amount exceeding allowance |
| Other relatives (up to 4th degree) | 6% | None | On full taxable amount |
| Unrelated parties | 8% | None | On full taxable amount |
| Disabled heirs (any relation) | 4% | €1,500,000 | Enhanced allowance |
Source: D.Lgs. 346/1990, as amended by D.L. 262/2006 — rates applicable 2025
The cadastral value advantage: For Italian real estate, inheritance tax is calculated on the valore catastale (cadastral value) — not on market value. The cadastral value is typically 30–50% below current market price. On a property worth €800,000 at market, the taxable base may be €400,000–€500,000. This is a material planning advantage most foreign heirs — and many advisors outside Italy — are entirely unaware of.
For non-resident heirs: only Italian-situs assets are subject to Italian inheritance tax. The US–Italy Estate Tax Treaty (1984) provides mechanisms to avoid double taxation on the same assets.
MG Law's Italian Inheritance & Estate Planning Service
End-to-end assistance for foreign nationals — from estate structuring to inheritance management:
Italian will drafting
testamento pubblico (notarial will) or testamento olografo (holographic will), with explicit law-of-nationality election under EU Regulation 650/2012
Cross-border estate structuring
coordinated planning between Italian law and the succession law of your home country (US, UK, CA, AU, DE, CH, and others)
Dichiarazione di successione
preparation and filing of the Italian estate declaration with the Agenzia delle Entrate within the 12-month statutory deadline
Italian inheritance tax assessment and optimization
cadastral value analysis, applicable exemptions, and treaty-based double taxation relief
Property transfer registration
registration of inherited Italian real estate with the Catasto and relevant public registries
Power of Attorney for foreign heirs
full remote management of Italian inheritance procedures on your behalf, without travel to Italy
Family business transfer (Patto di famiglia)
structured transfer of Italian business interests to heirs, outside the standard succession rules
HNWI and private client estate planning
complex multi-jurisdictional estates, trust coordination, and wealth protection structures
How MG Law Manages Your Italian Estate — Step by Step
- Free Cross-Border Estate Assessment — review Italian assets, documents, country of residence, family structure
- Jurisdiction Analysis — Italian law vs home country, Brussels IV election availability
- Estate Planning Strategy — will structure, tax optimization, asset transfer mechanisms
- Italian Will Drafting & Execution — Notary coordination, remote execution
- Registration — Registro Generale dei Testamenti
- Ongoing Advisory — legislative monitoring, full inheritance management for heirs
A standard Italian will is typically executed within 7–14 days from the initial assessment.
Plan Your Italian Estate While You Still Can
Italian succession law does not give your heirs a second chance. Once an estate opens without the right structure in place, the legal and tax consequences are fixed — and correcting them takes years and costs far more than planning would have.
MG Law provides the full spectrum of Italian inheritance and estate planning services for foreign nationals: Italian wills, cross-border estate structures, succession tax optimization, and complete inheritance management for your heirs — remotely, in English, with offices in Rome and New York.
FAQ: Italian Inheritance Law for Foreign Nationals
Do I need an Italian will if I'm a foreign national who owns property in Italy?
Yes. While a foreign will may be technically recognizable in Italy, a dedicated Italian will is strongly recommended in almost every case. It avoids foreign probate entirely, allows you to formally elect your national law under EU Regulation 650/2012 (Brussels IV), and is registered in Italy’s National Will Registry for immediate enforcement upon death. Without a dedicated Italian will, Italian intestate succession rules apply by default to your Italian assets — regardless of what your home country will says.
What is the Italian inheritance tax rate for non-residents in 2025-26?
Italian inheritance tax ranges from 4% to 8% depending on the relationship between the deceased and the heir. Spouses and direct descendants pay 4% on amounts exceeding a €1,000,000 tax-free allowance per heir. Siblings pay 6% on amounts above €100,000. Unrelated beneficiaries pay 8% with no exemption. For non-resident heirs, only Italian-situs assets are subject to Italian inheritance tax — not worldwide assets. Real estate is taxed on cadastral value, which is typically 30–50% below market value.
Can I choose my home country's law to govern my Italian estate?
Under EU Regulation 650/2012 (Brussels IV), you may elect the law of your nationality to govern your succession — but this election must be made expressly in a valid will. Citizens of non-EU countries (US, UK, Canada, Australia and others) face an additional layer of complexity, as their home country’s succession laws do not automatically override Italian forced heirship rules. Italian courts retain the right to apply the ordre public exception to protect the forced shares of Italian-resident heirs, even when a law-of-nationality election has been made. This requires case-by-case legal analysis regardless of your nationality.
How long does Italian probate (successione) take for foreign heirs?
Italy does not have court-supervised probate equivalent to US or UK probate. Italian succession is primarily a notarial and administrative procedure. The mandatory dichiarazione di successione must be filed with the Agenzia delle Entrate within 12 months of death. Property transfer registrations typically take 3 to 6 months from the filing date, depending on the complexity of the estate. MG Law manages the entire process remotely on behalf of foreign heirs..
Does Italy tax inheritance received by non-resident heirs?
Yes, but only on Italian-situs assets. Italy applies a territorial basis for inheritance tax when the heir is a non-resident: only assets physically located in Italy — real estate, Italian bank accounts, Italian company shares — are subject to Italian inheritance tax. The US–Italy Estate Tax Treaty of 1984 provides mechanisms to avoid double taxation on assets already subject to Italian tax.
What is the deadline for the Italian dichiarazione di successione?
The dichiarazione di successione must be filed with the Agenzia delle Entrate within 12 months of the date of death. Late filing triggers penalties starting at 30% of unpaid taxes, plus compounding interest. MG Law handles preparation and submission on behalf of foreign heirs entirely remotely, including all required Italian translations and supporting documentation.
Can I disinherit my children under Italian law?
No, not entirely. Italian forced heirship law (legittima) guarantees children a protected minimum share of the estate that no will can eliminate. With one child, the protected share is one half of the estate. With two or more children, it rises to two thirds. A child may be excluded from the freely disposable portion of the estate but never from the legittima. Formal disinheritance (diseredazione) is possible only in very narrow circumstances — typically serious criminal conduct against the testator — and is rarely upheld in practice.
Do I need to travel to Italy to handle inheritance procedures as a foreign heir?
No. MG Law manages Italian inheritance and succession procedures entirely remotely for foreign clients. Through a Power of Attorney (procura speciale), our attorneys act on your behalf for all filings, notarial acts, property transfer registrations, and administrative procedures with the Agenzia delle Entrate. Many of our clients complete the entire succession process without ever traveling to Italy.
What is the biggest mistake foreigners make when it comes to Italian inheritance?
The most common and most costly mistake is assuming that their home country’s will automatically governs their Italian assets. This is almost never the case. Italian succession law applies to Italian-situs assets regardless of where you live, where you were born, or what your will says. The second most common mistake is waiting. An Italian will takes less than two weeks to execute through MG Law — the consequences of not having one can take years and thousands of euros to resolve
