Renunciation of the inheritance for a citizen in Italy
In Italy, acceptance of the inheritance is a legal act that entails the transfer of the rights and obligations of the deceased to their heirs. This process not only applies to Italian citizens, but also concerns foreign citizens residing in Italy, or who, being abroad but having a link with an inheritance in our Country, are subject to the same Italian regulations.
However, for the latter there may be further complexities linked to dual jurisdiction, since they are transnational inheritances. It must be specified, in fact, that the law applicable to the succession may be that of the deceased’s Country of origin, but in the case in which there are real estate of the inheritance compendium located in Italy, or persons residing in the Country, Italian law applies except for express choice of law made by the deceased themselves (so-called professio iuris).
The Italian legal system provides that anyone called to an inheritance must make a fundamental choice: accept it, or renounce it. This applies to any type of succession, whether legitimate (in the absence of a will), or testamentary (when there is the deed of last wishes of the deceased).
Naturally, for foreign citizens residing in Italy the question becomes more complex, with private international law coming into play.
The reference regulation on succession matters for foreigners, in the case of renunciation of the inheritance for a foreign citizen in Italy, is regulated, in addition to the Italian Codice civile, also by EU Regulation 650/2012 which establishes the law applicable to the succession having characteristics of internationality. The main criterion is the one that refers to the habitual residence of the deceased, but there are exceptions that allow opting for the law of the Country of citizenship of the deceased person.
The choice to accept or renounce the inheritance, and therefore to become or not heir, is a fundamental moment, to be addressed with awareness regarding all the legal consequences deriving from one case and the other.
Generally it can be affirmed that recourse to the institution of renunciation of the inheritance is dictated by the will of the called heir to avoid legal responsibilities and patrimonial charges, as will be seen below.
This determination, therefore, must be officialised in solemn form through deed of renunciation, to be effected at the Tribunale of the place where the succession was opened (last domicile of the deceased), or with public notarial deed.
- Eredità
- Accettazione dell’eredità
- Azioni a tutela dell’eredità
- Rinuncia dell’eredità
- Donazione e collazione ereditaria
- Divisione ereditaria consensuale
- Divisione ereditaria giudiziale
- Accettazione eredità con beneficio d’inventario
- Rappresentazione ereditaria
- Quote ereditarie con e senza testamento
- Eredità e donazione
- Eredità ai nipoti
- Eredità digitale
- Petizione ereditaria
- Divisione della comunione ereditaria
- Eredità giacente
- Eredità per le coppie di fatto
What are the effects of the renunciation of the inheritance?
The renunciation of the inheritance is a unilateral, voluntary and formal act that must take the express form through a declaration made before a notary or before the clerk of the Tribunale of the place where the opening of the succession occurred.
The importance of said declaration is such that the renunciation does not admit any form of condition, term, limitation, nor can it be limited only to a share of the inheritance. There is therefore no possibility of a succession with partial renunciation: one renounces the entire inheritance, both in terms of asset and liability. Otherwise, the declaration of renunciation is affected by nullity and does not produce any effect. Likewise, partial acceptance of the inheritance is also void.
Furthermore, it cannot be effected against payment of consideration, or in favour only of some of the other subjects called to the inheritance, entailing in these cases the opposite effect, namely the acceptance of the inheritance.
The right of the called heir to renounce the inheritance is subject to the same ten-year prescription term to which the possibility of accepting refers, and this term runs from the day of the death of the deceased.
The renunciation is revocable if, following the refusal, the inheritance has not already been acquired by others having further degree in the meantime, and until the prescription term of acceptance has not expired.
The called party to the inheritance who subtracts or hides assets pertaining to the inheritance itself loses the right to renounce, being consequently considered pure and simple heir.
The effects of the renunciation are very relevant from the legal point of view.
First of all, the renouncing heir is considered as if they had never been called to the inheritance: this means that they cannot advance any claim or right on the assets that compose the estate, but at the same time they are not even responsible for the debts contracted during life by the deceased.
The renunciation, in fact, has the main purpose of protecting the heir from the risks linked to the acquisition of a patrimony that could be significantly burdened by liabilities, such as debts or other charges of fiscal nature.
It is well to specify, furthermore, that the renunciation of the inheritance does not automatically imply renunciation of all the rights deriving from the opening of the succession. For example, it does not entail the renunciation of any legacies by virtue of the total independence of the qualities of heir and legatee.
Likewise, the renouncer has the right to retain any donations made to them during life by the deceased.
Cases in which the renunciation of the inheritance is useful
The renunciation of the inheritance is a choice that can prove useful in various circumstances, especially when the patrimonial situation of the deceased is uncertain, or when the costs linked to the management of the succession are higher compared to the benefits.
The renunciation also becomes a useful instrument to facilitate other co-heirs with a single transfer of ownership should the inheritance be active, or to face particular situations in which minors, interdicted and disabled persons are called to the inheritance (naturally, in these cases the authorisation of the supervisory Judge of the place of residence of the minor or guardian will be necessary).
The most common cases from which it is evident that it is preferable to opt for the renunciation of the inheritance are:
Inheritance burdened by debts: if the deceased has left a passive rather than active inheritance, the heir by accepting the inheritance risks having to pay with their personal patrimony. Renunciation is the only effective solution to avoid the assumption of such responsibility. The renunciation, therefore, protects the heir from the deceased’s creditors who will not be able to take action on their personal assets;
Family conflicts: in some situations disagreements and tensions can arise among the heirs, especially in extended or international families. The renunciation of the inheritance can avoid legal disputes;
Complex management of the patrimony: when the inheritance compendium is composed of assets located in different Countries, or the real estate is difficult to manage, the heir might decide to renounce to avoid practical and fiscal complications;
International patrimonial constraints: managing an international inheritance succession can require time, costs and an in-depth study of the relevant regulation, precisely due to the presence of a foreign subject who does not possess familiarity with Italian legislation. In such case, the renunciation of the inheritance might prove the safest and simplest choice not to run legal-fiscal risks linked to the internationality of the succession.
Legal advice for the renunciation of the inheritance
Renouncing the inheritance is a deed that requires preliminarily a careful assessment, as well as adequate legal advice from a lawyer for inheritance law, also international.
Turning to a law firm for the renunciation of the inheritance can help you to understand the implications of your decision.
Boschetti Studio Legale is at your side, guiding you in the drafting and presentation of the deed of renunciation before the competent authorities.
Legal assistance becomes even more crucial in cases of renunciation of the inheritance with foreign deceased, where it is necessary to coordinate Italian regulation with that of the deceased’s Country of origin.
Furthermore, the lawyers specialised in the matter of our Studio will be able to examine the possibility of less drastic alternatives compared to renunciation, such as acceptance of the inheritance with benefit of inventory, a modality that would allow the heir to limit their liability to the inheritance assets (so-called intra vires liability), avoiding having to be liable for the debts of the deceased with their personal patrimony (so-called ultra vires liability).
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How can we help you
Our law firm for foreign citizens residing in Italy offers a service of complete and personalised advice for the renunciation of the inheritance, both for residents in Italy and for persons residing abroad.
Thanks to the experience matured in inheritance law and private international law of our team, Boschetti Studio Legale can manage every aspect of the procedure, from the prior verification of the assets that compose the inheritance estate to the analysis of the liabilities, up to the formalisation of the deed of renunciation.
Our Studio can also assist you in assessing the best possible options to best protect your interests, avoiding that you may make erroneous assessments or take hasty decisions.
Whether it is a national or transnational succession, our objective is to ensure you a clear and risk-free process, simplifying for you the complex inheritance questions and offering you all the necessary support in this delicate moment.
To correctly carry out the renunciation of the inheritance, also in the case of renunciation of the inheritance for a foreign citizen in Italy, at the registry of the competent Tribunale, Boschetti Studio Legale will take care of gathering all the necessary documentation, fixing the first appointment with the judicial authority.
Subsequently, the lawyers of our team will take care of providing:
- the substitutive declaration of certification of death or extract of the death certificate;
- the valid identity document and tax code of the renouncer;
- the copy of the tax code of the deceased;
- the authentic copy of any will;
- the authentic copy of the authorisation of the supervisory Judge if among the renouncers there are minors, or interdicted or disabled persons.
Boschetti Studio Legale will respect the times provided for by law to submit the request for renunciation of the inheritance from the date of death, within the prescription term of your right to accept the inheritance.
By turning to us, we can submit a single request for renunciation in the case in which the interested subjects are more than one and belong to the same degree of kinship.
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