Inheritance to grandchildren in Italy

When speaking of inheritance to grandchildren it is fundamental to understand how Italian law protects the rights of forced heirs, that is to say those heirs to whom by right a part of the deceased’s patrimony pertains, regardless of the presence or otherwise of a will.

Forced heirs include the spouse, the children and, in the absence of these, grandchildren by representation, that is to say when their parent (child of the de cuius) has predeceased. In this case, the grandchildren take over in the position that would have pertained to their parent, and have the right to a share of the inheritance estate of grandchildren.

However, it is important to underline that the inheritance estate is divided into two parts: the forced heirship share and the available share.

The forced heirship share is that reserved by law to necessary heirs, such as children or spouse, and cannot be derogated from by testamentary provisions.

The available share, instead, is that part of patrimony of which the testator can freely dispose through a will, which can include a will in favour of grandchildren.

For example, if a grandfather wants to leave a part of his inheritance to grandchildren, he can do so through the will, but he must respect the shares of forced heirship pertaining to other heirs, such as children or spouse. This aspect becomes crucial when one wants to avoid future disputes among heirs or contestations of the legitimacy of the will.

Boschetti Studio Legale deals with assisting clients in testamentary planning, ensuring that the wishes of the deceased are respected and that the testamentary provisions comply with the rules on forced heirship, minimising the risks of contestation.

The situation becomes further complicated when foreign citizens residing in Italy are involved in the succession. According to EU Regulation n. 650/2012, which regulates international successions, the law applicable to the succession of a foreign citizen is that of their country of citizenship, unless they have opted for the application of Italian law with an explicit testamentary declaration.

If a foreign citizen dies in Italy without having expressed this wish, their inheritance will be regulated by the law of the country of origin, but only for movable assets, while for real estate Italian law will apply. This mechanism often creates a situation of regulatory overlap that can be difficult to manage, especially when heirs residing in different countries or assets located in multiple jurisdictions are involved.

For example, if a French citizen residing in Italy wants to allocate part of their inheritance to grandchildren, they will have to take into account the succession rules of their country of origin, unless they choose to subject their succession to Italian law. This can be done through a specific will, which Boschetti Studio Legale can help to draft, ensuring that the wishes of the testator are respected and that there are no conflicts with the rules of private international law.

Another important aspect to consider concerns indirect donations, that is to say those donations that are not formally registered as such, but that nevertheless produce patrimonial effects in the succession. A common example is the payment of a grandchild’s debt by the grandfather, which can be considered an indirect donation. These donations can affect the inheritance estate of grandchildren, and therefore it is important to know how to manage them correctly to avoid problems in the phase of division of the patrimony. Boschetti Studio Legale offers support in the assessment and management of these donations, preventing any disputes among heirs.