When a marriage brings together two people of different nationalities, or when a couple has built its life beyond Italy’s borders, the end of the relationship also takes on an international dimension. In this article, we explain in clear language what you need to know if you live abroad and wish to divorce in Italy, where you can file for divorce, which law governs the dissolution of the marriage, and how the entire process can be managed remotely.

What is an international divorce and when does it concern people living abroad

An international divorce arises whenever the dissolution of a marriage involves a connection with more than one legal system. This may occur in several situations, the spouses have different nationalities, they live in different countries, they married abroad, or they own assets and interests located in different jurisdictions. For an international couple, this is almost a natural situation, because two nationalities often mean two possible legal systems that may apply.

The presence of this international element does not simply make the personal aspects of the separation more complex, it also raises two important legal questions that should be addressed from the outset. The first concerns jurisdiction, namely which court has the authority to hear the divorce when the couple is not connected to a single country. The second concerns the applicable law, in other words which legal system governs the dissolution of the marriage, since the spouses’ residence and nationality may point to different legal rules.

These questions are answered through a coordinated framework of legal instruments rather than a single source. Within the European Union, regulations governing matrimonial matters determine both jurisdiction and the applicable law. Where these regulations do not apply, Italian private international law, namely Law No. 218 of 1995, applies on a residual basis. The system therefore operates in layers, European law first, national law second.

Anyone living abroad should therefore not assume that the end of a marriage will automatically be governed by the law of the country in which they reside. In many cases there is more than one possible court and more than one applicable law, and choosing between the available options can have a significant impact on the outcome. Understanding the international nature of your divorce from the very beginning is the first step towards handling the process in the most effective way.

Divorcing in Italy while living abroad, when is it possible

Many spouses who have built their lives outside Italy wonder whether they may still file for divorce before an Italian court. In most cases, the answer is yes, provided that at least one of the legal grounds establishing the jurisdiction of the Italian courts applies.

The primary reference is Law No. 218 of 1995, which, under Article 32, provides particularly broad jurisdictional rules for legal separation and divorce. Italian courts have jurisdiction whenever one of the spouses is an Italian citizen or the marriage was celebrated in Italy. These criteria are complemented by the general jurisdictional rules referred to by the same provision, in particular the forum of the defendant, namely the place where the respondent resides or is domiciled.

For an international couple, this framework is often favourable. For example, it is sufficient for one spouse to retain Italian citizenship for the Italian courts to remain available, even if both spouses now live abroad. The same applies where the marriage was originally celebrated before an Italian civil registry office.

It should, however, be noted that the rules set out in Law No. 218 operate only on a residual basis, meaning that they apply where jurisdiction is not already established in favour of another Member State under the applicable European regulations. The first step is therefore always to verify whether European law attributes jurisdiction to the courts of another Member State, only in the absence of such jurisdiction do the Italian national rules apply.

The practical consequence is reassuring, even while living abroad, spouses will almost always have access to a competent court. Nevertheless, it remains important to determine carefully which court is actually the most appropriate, because Italy is not always the only available option.

Jurisdiction in international divorce, which court has authority

Determining jurisdiction in an international divorce means identifying the court before which the divorce petition may validly be filed. Within the European Union, this issue is governed by the regulation on matrimonial matters commonly known as Brussels II ter, which, from 1 August 2022, replaced the previous 2003 regulation.

The regulation does not designate a single competent court but instead provides a number of alternative grounds of jurisdiction, all of equal value. Jurisdiction may be based on the spouses’ common habitual residence, their last habitual residence provided one spouse still lives there, the respondent’s habitual residence or, in the case of a joint application, the habitual residence of either spouse. The spouses’ common nationality is also relevant. One particularly useful ground for spouses who have relocated is the habitual residence of the applicant alone, provided that the applicant has lived there for at least one year before filing the petition, a period reduced to six months where the applicant is also a national of that State.

The key concept is habitual residence. This does not necessarily coincide with formal registration in a population register. According to the case law of the Court of Justice of the European Union, habitual residence is the place where a person has established, on a stable basis, the permanent centre of their personal and professional interests. Entries in official registers constitute evidence, but they may be rebutted by factual circumstances demonstrating a different level of integration within a particular social environment.

Where no court of a Member State has jurisdiction under the regulation, jurisdiction may nevertheless arise under national rules, including the Italian provisions already discussed. This has been confirmed by the Court of Justice in a well known case involving spouses residing outside the European Union. For international couples, the practical consequence is significant, several courts may potentially have jurisdiction, and identifying the most appropriate one requires careful legal assessment.

Divorce for Italians living abroad, uncontested or contested proceedings

Once the competent court has been identified, the next question is how the proceedings will actually take place. Divorce for Italians living abroad, like purely domestic divorce, may follow two different paths, uncontested proceedings or contested proceedings. The distinction depends on whether the spouses have reached an agreement.

In an uncontested divorce, the spouses agree on all the terms of the divorce, including financial arrangements and any matters concerning the children, and submit their agreement to the court for approval. This is generally the quickest solution and is often the most suitable option for those living abroad, as it reduces the need to appear before the court and can largely be managed remotely. In contested proceedings, by contrast, no agreement has been reached, and the court must decide the disputed issues, resulting in a longer procedure.

The Italian procedural framework has recently been reshaped by the Cartabia Reform, which introduced a single unified procedure before the court for both legal separation and divorce. This new framework also applies to cases involving international elements and, in certain situations, allows the spouses to file a joint application.

For international couples, the applicable law plays a decisive role. The European regulation commonly referred to as Rome III allows spouses, by mutual agreement, to choose the law governing their divorce from among several options connected with their habitual residence or nationality. This possibility often makes it easier to obtain the dissolution of the marriage through the most straightforward legal route, in some cases even without prior legal separation.

Choosing between uncontested and contested proceedings is therefore not merely a procedural matter. It affects the duration of the proceedings, the costs involved and the overall experience for the spouses. For those living abroad, it can make the difference between a smooth process and lengthy litigation. It is therefore a decision that deserves careful consideration from the very beginning.

Documents, power of attorney and managing the proceedings remotely

Understanding how a remote divorce works is not always straightforward. The first point to bear in mind is that handling divorce proceedings from another country requires proper organisation of the necessary documentation. Distance, however, is not in itself an obstacle. The starting point for a remote divorce is the power of attorney. In Italy, legal representation by a lawyer is mandatory, and the power of attorney is the document through which the spouse formally appoints the lawyer to act on their behalf. It may be signed abroad and sent to the Law Firm, subject to the authentication formalities required in the country where it is executed.

As regards documentation, the marriage certificate is required together with the spouses’ personal records and, where relevant, documents concerning the children and the parties’ financial circumstances. Where these documents have been issued abroad, they generally need to be translated and legalised, often by means of an apostille, before they can be used in Italian proceedings. This is a step that should be planned well in advance, as it may affect the overall duration of the case.

Another important aspect of remote divorce concerns proof of habitual residence. As already noted, habitual residence cannot be established solely through official registration certificates. Where necessary, it may also be demonstrated by other concrete evidence, including employment contracts, tenancy agreements, utility bills and any documentation showing that the person has established genuine ties with a particular place.

Thanks to the electronic filing of court documents and the possibility of signing the power of attorney remotely, most of the proceedings can now be handled without requiring frequent travel to Italy. The spouse living abroad remains in regular contact with their lawyer, who manages all procedural steps before the court and provides updates throughout the proceedings. Careful preparation of the documentation from the outset is what makes a divorce conducted from abroad genuinely manageable, even where the spouses are living in different countries.

Timing, costs and when you need a lawyer for an international divorce

The duration of an international divorce largely depends on the procedure chosen. Uncontested proceedings, based on the spouses’ agreement, are generally completed within a shorter timeframe, whereas contested proceedings require several hearings and therefore take longer. These factors are accompanied by the additional complexities typical of international cases, such as the translation and legalisation of foreign documents or the coordination of two spouses living in different countries.

One aspect that should not be overlooked is lis pendens. If both spouses commence divorce proceedings, each before the courts of a different country, the court first seised will generally retain jurisdiction, while the second court will suspend its proceedings and ultimately decline jurisdiction. For this reason, acting promptly and making a well considered choice of forum may prove decisive.

Costs also vary according to the complexity of the case, the type of proceedings involved and the work required to address the international aspects. An uncontested divorce between spouses who have already reached an agreement requires a different level of legal assistance compared with contested litigation involving financial issues or disputes concerning children.

Finally, many people ask when they need a lawyer. In this field, the answer is clear. Legal representation is always required, and the lawyer’s role extends far beyond appearing before the court. The most important work is often done before the proceedings begin, by identifying the competent court and determining the applicable law, two decisions that may significantly influence the outcome of the divorce and that require experienced legal advice. Seeking assistance from a lawyer with expertise in international family law allows the proceedings to be structured in the most effective manner from the outset and helps avoid mistakes that may later prove difficult to correct. It is the best way to approach an already challenging situation with greater confidence and peace of mind.

If you live in different countries and are considering divorcing in Italy, a dedicated legal consultation can clarify from the outset which court has jurisdiction, which law is most appropriate for your case and how to organise the necessary documentation. At Boschetti International Law Firm, we assist international families at every stage of this process.

Living in one country while your child lives in another does not mean giving up your relationship with them. Distance changes the way contact takes place, not the right to remain present in your child’s life. For a parent who has moved abroad, or who has always lived there, the main challenge is organisational: creating a sustainable schedule, dividing holidays and festive periods, managing travel and expenses, and maintaining regular contact despite the distance. In this guide, we explain how contact rights work in an international context, how time with the child can be organised in practice and what can be done when the other parent fails to comply with the agreed arrangements.

Contact rights when one parent lives abroad: how they work

The end of the parents’ relationship does not end the bond between parent and child. A parent who lives far away continues to have responsibilities towards the child and, with them, the right to maintain regular contact. Contact rights when one parent lives abroad are not a favour granted by the other parent, but a legally protected position. European law defines this right broadly: it includes the right to meet the child and also the right to take the child, for a limited period, to a place other than the child’s habitual residence.

For a parent living in another country, this point is crucial. It means that the relationship is not limited to brief supervised meetings, but may include longer periods during which the child travels to the country where the parent lives or spends holidays with them. This approach protects the continuity of the relationship, recognising that geographical distance should not become emotional distance.

The main reference point for establishing and changing contact arrangements remains the place where the child has the effective centre of their life, namely their habitual residence. As long as the child lives permanently in Italy, the Italian authorities are responsible for decisions concerning them, and arrangements for contact with the parent abroad must be organised within this framework. Understanding this from the outset helps to formulate realistic requests and create a stable arrangement, rather than relying on temporary agreements that are likely to cause conflict every time circumstances change.

Contact between children and parents living in different countries: how to organise the schedule

When the mother and father live in different countries, the traditional arrangement of alternating weekends is no longer practical. Contact between children and parents living in different countries requires a tailored schedule that takes into account distance, travel time and the child’s school routine. The aim is not to increase the number of journeys, but to concentrate time together into meaningful and predictable periods.

In practice, the schedule tends to prioritise longer blocks of time: summer holidays, Christmas and Easter holidays, school breaks and longer public holiday weekends. Extended weekends may also be included where the geographical distance allows. The key is planning. Agreeing dates well in advance makes it possible to organise travel, purchase tickets at more favourable prices and give the child the reassurance of knowing when they will next see the parent who lives abroad.

A well structured schedule does not simply identify the relevant periods. It also regulates the practical details: who accompanies the child, where handovers take place, what happens in the event of unforeseen circumstances and how travel documents are renewed. The more detailed the arrangements are, the less room there is for misunderstandings and conflict. A reasonable degree of flexibility should also be maintained, because unforeseen events may occur, but always within a shared and written framework. The best approach is to formalise the schedule so that it becomes a stable reference point for both parents and, above all, a guarantee of continuity for the child, who finds valuable stability in regular contact.

International custody and the organisation of contact

Many parents living abroad wonder whether distance has reduced them to a secondary role. The answer is no. Even when the parents live in different countries, custody generally remains shared, based on the principle that both parents are important to the child. International custody does not remove your role as a parent. It simply requires you to exercise it in a way that is compatible with the distance. You continue to participate, together with the other parent, in the decisions that truly shape your child’s life, including education and healthcare.

Within this framework, the organisation of contact is where that principle becomes practical. It is not enough to state that the parent living abroad has the right to spend time with the child. It is necessary to determine how, when and under what safeguards that contact will take place. The shared custody framework is precisely what allows the parent abroad to seek adequate periods of time with the child and prevents distance from being used as a reason to reduce the relationship to occasional contact.

There is also a distinction that prevents many disputes in practice. Major decisions concerning the child’s life must be taken jointly. Day to day decisions, by contrast, are made by the parent caring for the child at that particular time. Keeping these two areas separate helps avoid conflicts that might otherwise arise on every occasion. Another important point is that contact arrangements are not fixed permanently, because the needs of a young child differ from those of a teenager. It is therefore advisable to create an arrangement that is stable but capable of being reviewed, so that it can adapt to the child’s different stages of development without having to be completely rebuilt each time.

Holidays, festive periods and travel: who organises and who pays?

Holidays and festive periods are at the heart of a long distance parent child relationship, because they allow the parent living abroad to spend extended time with the child. It is precisely in these periods that contact rights demonstrate their broader scope, including the right to take the child, for a limited period, to the country where the parent lives. Summer holidays are suitable for longer stays, while festive periods are generally divided on an alternating basis, allowing the child to spend Christmas, Easter and other important occasions with each parent in turn.

Two issues should be clearly defined from the outset: who organises the travel and who pays for it. Organisation concerns journeys, accompaniment and the necessary documents, and should be allocated fairly so that the entire responsibility does not fall on one parent. The financial issue concerns travel costs, which may be divided according to each parent’s financial circumstances and the overall arrangements between them, including any maintenance orders.

The most effective solution is to regulate everything in writing: the relevant periods, the alternation of festive occasions, travel arrangements, the allocation of expenses and the management of unexpected events. A detailed agreement is not excessive formalism. It prevents the need to renegotiate every occasion and reduces opportunities for conflict. When parents are able to cooperate, holidays become peaceful and eagerly anticipated periods. When there is no clear framework, even a simple journey may become a source of dispute. For the child, knowing that stable rules are in place means experiencing these moments as opportunities for happiness rather than as areas of tension between the adults.

Virtual contact and communication at a distance

Several weeks may pass between one stay and another, and for a child this can feel like a long time. For this reason, the relationship with the parent living abroad cannot be limited to periods of physical contact. It must also be maintained through regular communication in everyday life. Video calls, messages, telephone calls and the sharing of small daily moments are now a natural part of maintaining the relationship and provide an important complement to in person contact.

For remote communication to work properly, it should also be organised with a minimum degree of structure. Agreeing recurring days and times helps the child incorporate contact into their routine without experiencing it as a disruption, and protects the parent living abroad from the risk that calls are repeatedly postponed or forgotten. The parent with whom the child lives should facilitate these moments by making the necessary devices available and respecting the privacy of the conversations without intrusive supervision.

Virtual contact does not replace time spent together, but it prepares for it and extends it. It allows the parent to follow the child’s development, take part in their school progress and remain a daily point of reference even from another country. The frequency should reflect the child’s age and commitments, avoiding both excessive contact and long periods of silence. Including remote communication in the overall agreement, alongside the physical contact schedule, is the most forward looking choice. It gives everyone a clear point of reference and recognises that the bond with a parent is measured not only in days on a calendar, but in the consistency of their presence in whatever form that presence may take.

What to do if the contact agreement is not respected

It may happen that, despite an agreement or court order, the other parent obstructs contact through repeated postponements, difficulties with travel or restrictions on remote communication. In these circumstances, it is important to know that the parent living abroad is not without legal protection. A decision recognising contact rights does not apply only in the country where it was issued, but is also intended to produce effects elsewhere.

Within the European Union, the system is particularly favourable. Decisions granting contact rights are among those that benefit from a streamlined circulation system. They are recognised and enforced in another Member State without the need for a special recognition procedure, on the basis of a specific certificate issued by the authority that made the decision. The parent may therefore apply to the competent enforcement authority in the country where the child is located, submitting the decision and the relevant certificate. Central authorities also play an important role in this process by cooperating across borders to facilitate the practical implementation of contact rights.

Where the child lives in a country outside the European Union, the effectiveness of the decision depends on the applicable international conventions and agreements between the countries concerned, and the procedure may be more complex. In every situation, the correct response is not to take matters into one’s own hands, for example by keeping the child beyond the agreed period, because this could have serious consequences. The effective course of action is to use the available legal remedies and document every breach carefully. Relying on a lawyer experienced in international family law makes it possible to identify the correct remedy and enforce contact rights as efficiently as possible. The Law Firm remains available to assess the specific circumstances of each case.

Inheriting from someone who died in Italy while living in another country means dealing with unfamiliar documents, offices and deadlines, often in a language different from your own. It is a more common situation than many people realise, and with the right method it can be handled in an organised way. Here, step by step, is what an heir living abroad needs to know and do in order to manage an Italian succession without unexpected difficulties.

Inheritance in Italy for heirs living abroad: where to begin

A telephone call arrives, or perhaps a letter from a notary, and from one moment to the next you discover that you are the heir to assets located in another country. An apartment in Turin, a bank account in Italy, perhaps a small piece of family land: real assets, but far away, described in documents written in a language you may not fully understand. Anyone living outside Italy who is called to inherit from a person who died here often feels disoriented and faces one very practical question: where do I begin? Inheritance in Italy for heirs living abroad follows precise rules, and understanding them from the outset makes a significant difference.

The first step is not to rush into signing documents, but to understand your legal position. Being identified as an heir does not yet mean that the inheritance has been accepted. Italian law distinguishes between the person entitled to inherit, meaning someone called to the succession, and the actual heir, who acquires that status only through acceptance. This distinction matters because any debts are inherited together with the assets, and assessing the estate’s assets and liabilities before deciding is a right, not a minor detail.

The second step is to identify which assets fall within the Italian succession and which rules apply to them. Where the deceased was habitually resident in Italy, inheritance tax applies to all assets, wherever they are located. If the deceased was resident abroad, only assets situated in Italy are taken into account for Italian tax purposes. Knowing which of these situations applies changes both the formalities to be completed and the deadlines to be observed.

For a foreign heir managing everything from a distance, clarifying from the outset their legal role, the nature of the assets and the applicable rules is not merely an administrative step. It prevents the first move from being made in the wrong direction and avoids wasting valuable time.

Succession for those living abroad: the first formalities

Once the initial uncertainty has passed, succession for someone living abroad requires a number of practical steps that should be handled in the correct order. Time is important in this context. The succession declaration must be filed within twelve months from the date of death, which is the date on which the succession opens. This may seem like a generous deadline, but collecting documents in two countries, arranging translations and obtaining certificates takes more time than many people expect, and those months pass quickly.

The first step is to obtain the death certificate and verify whether the deceased left a will, either in Italy or in the country of residence. The existence or absence of a will changes the order of succession and the documents that must be produced. This is followed by an inventory of the estate: which properties, bank accounts, company interests or insurance policies are located in Italy. Land registry searches will be needed for real estate, while banks must provide certificates showing the balance as at the date of death, upon request by the person responsible for filing the succession declaration.

Another issue directly concerns the foreign heir: identifying the competent office of the Italian Revenue Agency. If the deceased’s last residence was in Italy, the competent office is the one for that district. If the deceased lived abroad but had previously lived in Italy, reference is made to the last Italian residence. If no previous Italian residence is known, jurisdiction lies with the designated office in Rome for residual cases.

In our experience, the greatest delays accumulate precisely at this preliminary stage, when the heir abroad underestimates how long it takes to obtain the necessary certificates. Arranging these steps in the correct order, and entrusting their collection to someone operating locally, is the safest way to meet the deadline without unnecessary pressure.

Required documents: tax identification number and certificates

Anyone dealing with an Italian procedure from abroad quickly discovers that nothing can move forward without one particular item: the Italian tax identification number. This number identifies each person in dealings with the Italian authorities, and it is required for every heir, not only for the deceased. A foreign national who does not already have one must apply for it, either personally or through a representative holding a power of attorney, at an office of the Italian Revenue Agency or, from abroad, through the competent Italian Consulate.

Alongside the tax identification number, a set of documents is required to identify the persons involved and describe the estate. These include a valid identity document for each heir, the death certificate, certificates or self declarations proving the family relationship with the deceased, and any published will. Land registry searches are required for real estate, while banks must provide statements showing the value of the accounts and assets as at the opening of the succession.

One point requires particular attention for anyone living outside Italy. The law requires heirs and legatees resident abroad to indicate an elected domicile in Italy in the succession declaration, meaning an address within the country to which the authorities may send correspondence. This is not a minor formality. It is the address at which notices and communications are received, and failing to provide it creates the risk of missing important documents.

Documents issued abroad will also almost always require an Italian translation and, depending on the country, an apostille or legalisation in order to be valid in Italy. Collecting these materials in good time, checking their formal validity and preparing the translations represents half of the work. An organised file today means a succession declaration that can be filed smoothly tomorrow.

How to file a succession declaration from abroad

The central stage is the filing of the declaration. Many people expect paper forms to be posted or documents to be filed at a counter, and are surprised to discover that the succession declaration is now generally filed electronically. It is submitted through the reserved area of the Italian Revenue Agency website, accessed using SPID, an electronic identity card or a national services card, or through dedicated software installed on a computer.

For a foreign heir, the main difficulty is access. Obtaining SPID or other credentials from abroad is not always straightforward, and the most practical solution is often to appoint an authorised intermediary, such as a professional, who files the declaration on the heir’s behalf. Alternatively, it is still possible to book an appointment with an office of the Italian Revenue Agency, which can submit the completed form. How to file a succession declaration from abroad therefore depends mainly on which channel can be activated to communicate with the Italian authorities.

The law also takes account of those living abroad. Non residents are exceptionally permitted, where electronic filing is not possible, to send the paper form by registered post or another method providing certainty as to the date of dispatch. In that case, the declaration is considered filed on the day it is sent, protecting those who might otherwise miss the deadline for technical reasons.

Once the declaration has been filed, the system issues receipts and, where requested, a certificate confirming submission. This is an important document because it allows, for example, bank accounts or securities held in the deceased’s name to be released. Knowing in advance which channel will be used, and who will actually submit the application, prevents the process from becoming blocked at the final stage.

Can the entire succession be managed remotely?

“Do I need to take a plane every time a signature is required?” This is the question almost every heir living abroad asks, and understandably so. The idea of crossing a continent for every formality is discouraging. In the vast majority of cases, however, the answer is reassuring: yes, the succession can be managed almost entirely remotely.

The key instrument is the power of attorney. By appointing a trusted professional in Italy, the heir can authorise them to carry out most of the necessary activities on their behalf, including collecting certificates, preparing and filing the succession declaration and dealing with banks and public offices. The power of attorney may be signed abroad before a local notary and apostilled, or signed at an Italian Consulate, which authenticates the signature and makes the document fully valid in Italy.

Certain steps may still require a personal act, such as accepting the inheritance with the benefit of inventory or completing particular banking formalities, but these too can generally be handled through representation or remotely, without the need to travel. The real difficulty is organisational rather than legal: coordinating documents issued in different countries, in different languages and subject to different formalities, and bringing them together into one coherent file.

This is where the Law Firm’s method of working becomes important. We rely on a network of correspondents, notaries and lawyers abroad who can authenticate powers of attorney, obtain documents and verify paperwork directly in the country where the heir lives, without requiring travel. Managing a succession remotely is therefore not a secondary solution. With the right organisation, it is the ordinary method, allowing the heir to follow every stage while remaining in the country where they live.

Common mistakes and the role of the lawyer

Many mistakes in this area arise from haste or underestimation, and almost all of them can be avoided. The most common is allowing the twelve month deadline to expire. Those living abroad often postpone action, believing there is still plenty of time, and only realise later that obtaining and translating the documents takes weeks. Filing after the deadline results in penalties that are entirely unnecessary when timely action would have prevented them.

A second frequent mistake is failing to indicate an elected domicile in Italy, with the resulting risk of not receiving notices and communications from the authorities. Equally delicate is accepting the inheritance without first assessing the deceased’s debts. The liabilities may exceed the assets, and in such a case acceptance with the benefit of inventory is a protection that should be considered. Anyone who owns assets or is resident in more than one country must also pay attention to the risk of double taxation, which careful planning and international conventions can often reduce.

There is also frequent confusion between the residence of the deceased and that of the heir. It is the former that determines which assets fall within the Italian succession and which law governs the devolution of the estate, while the latter affects the practical formalities. Misunderstanding this distinction means structuring the entire case incorrectly.

In such a context, the lawyer’s role is not merely formal. It means interpreting the situation correctly, coordinating documents and deadlines across different legal systems and preventing an omission from becoming a cost. If you are inheriting assets in Italy while living abroad, the Family Law Boschetti team regularly assists heirs in precisely this situation, with the expertise and discretion required to complete the process without allowing distance to become an obstacle.

Getting married is a choice based on love, but it is also a legal act that produces concrete effects, particularly when the future spouses have different nationalities. A marriage celebrated in Italy between an Italian citizen and a foreign national raises several questions that should be addressed before the wedding rather than afterwards: which documents are required, which law will govern the relationship between the spouses and which matrimonial property regime should be chosen. Here are the matters that should be clarified in order to begin on the right footing.

International marriage in Italy: what to know before getting married

When an Italian citizen and a person from another country decide to marry in Italy, the happiness of the occasion is soon accompanied by a number of practical questions. An international marriage in Italy is not necessarily more complicated than a marriage between two Italian citizens, but it involves some additional steps connected with the presence of a foreign spouse, which should be understood in advance in order to avoid arriving unprepared on the wedding day.

The matters to consider fall into three main areas. The first concerns documents and legal requirements: what the future foreign spouse must obtain so that the marriage can be celebrated. The second concerns the matrimonial property regime, meaning the rules that will govern the couple’s assets after marriage. The third, often the most overlooked, is the law applicable to the relationship between the spouses, which is far from obvious in an international couple.

These matters should be addressed before the marriage rather than afterwards. Many decisions, including the choice of matrimonial property regime and the applicable law, are best made close to the time of the marriage. They can be changed later, but doing so is generally more complex and expensive. Being properly informed allows the couple to make calm and conscious decisions instead of signing quickly whatever is presented by the civil status officer without fully understanding the consequences.

Clarifying these points in advance does not diminish the emotional importance of the decision. On the contrary, it protects the relationship by preventing misunderstandings and unexpected consequences that could weigh on the couple in the years ahead.

Marriage to a foreign national in Italy: documents and requirements

The first practical obstacle in a marriage to a foreign national in Italy concerns documentation and revolves around one specific document: the certificate of no impediment. Italian law requires the foreign national to submit to the civil status officer a declaration issued by the competent authority of their own country confirming that, under the laws applicable to them, there is no legal obstacle to the marriage. In practical terms, this is the means by which Italy verifies that the person is free to marry under their national law.

A useful body of case law has developed around this document. The certificate of no impediment has an essentially evidential function, meaning that its absence does not necessarily prevent the marriage from being celebrated if the lack of legal impediments can be established through other means. It nevertheless remains the ordinary and preferred route, and it should be obtained in good time, often with the assistance of the relevant Consulate.

The foreign spouse must also comply with certain impediments established by Italian law, which are the same as those applying to Italian citizens: the minimum age requirement, freedom to marry, meaning the absence of a previous marriage still in force, and the absence of close relationships of blood, marriage or adoption. In other respects, the person’s capacity to marry is assessed under their national law.

Publication of the marriage must also be considered. If the foreign national is resident or domiciled in Italy, they are subject to the same publication requirements as Italian citizens. Verifying in advance which documents are required and in what form avoids postponements and complications once the wedding date has already been fixed.

The matrimonial property regime of an international couple: community or separation of property

By marrying, spouses do not only unite their lives, but also, to a certain extent, their financial interests. The way in which this occurs depends on the matrimonial property regime chosen. For an international couple, the choice of property regime should be made consciously because it affects who owns what during the marriage and, in the future, in the event of separation.

Under Italian law, unless a different choice is made, the statutory regime of community of property applies. In general terms, assets acquired during the marriage become jointly owned by both spouses, while certain assets remain personal, including those owned before the marriage or received by inheritance or gift. This system is intended to protect the position of the spouse who contributes to the family even without formally holding title to the assets.

The alternative is separation of property. Under this regime, each spouse retains ownership and administration of what they acquire, and no common pool of assets is created. It is often preferred by those who already own substantial assets, operate a business or have financial interests they wish to keep separate, and it must be expressly chosen.

For an international couple, however, there is a prior question before choosing between these two regimes: which law governs the matrimonial property relationship? It cannot be assumed that Italian law applies. Only after identifying the applicable legal system does it make sense to consider community or separation of property, and this is precisely the step that an international couple should never take for granted. Identifying the applicable law first, choosing the regime second and recording that choice in writing where necessary is what distinguishes a couple that makes an informed decision from one that leaves matters to chance.

Matrimonial agreements and the law applicable to property relations

We now come to the central and often overlooked issue: which law governs the property relations of an international couple, and how can the spouses influence that choice? The good news is that they are not left entirely to default rules because European law allows them to choose. They may designate as the law applicable to their matrimonial property regime either the law of the country whose nationality one of them holds or the law of the country in which one of them has their habitual residence.

In the absence of an express choice, the applicable law is identified according to predetermined criteria. The first common habitual residence of the spouses after the marriage is considered first. Only if this criterion does not apply is reference made to their common nationality or the country with which they have the closest connection. It follows that an international couple who marry in Italy and establish their life here will very likely be subject to Italian law, although there are many variables and it is preferable not to leave the result to chance.

The instrument through which the couple records these choices is a matrimonial agreement. Both the choice of applicable law and the choice of a particular property regime must comply with specific formal requirements. The agreement must be made in writing, dated and signed by both spouses and, under Italian law, normally takes the form of a public deed executed before a notary.

One practical detail completes the picture. A property regime governed by foreign law is effective against third parties only under certain conditions, and where real estate is involved, the publicity requirements of the country in which the property is located must be observed. Taking care of these formalities is what makes the couple’s choices genuinely effective not only between themselves, but also in relation to others.

What should be clarified before the wedding

It is useful to summarise the matters that should be addressed before reaching the wedding day, because this is the moment when each decision can be made most easily. The first issue is the applicable law: determining which legal system will govern the relationship between the spouses and considering whether it should be chosen expressly instead of allowing the default rules to determine it.

The second is the matrimonial property regime: making an informed choice between community and separation of property, taking into account each person’s financial position, any business activities and future plans. If the chosen arrangement differs from the statutory regime, a matrimonial agreement in the correct form will be required and should be prepared in advance.

The third concerns the foreign spouse’s documents: the certificate of no impediment from their country and, where required, publication of the marriage. These formalities may take several weeks and sometimes require contact with the Consulate, so they should be started early in order to avoid postponement.

There are also matters concerning the future: whether the spouses’ choices will be effective against third parties, which registration requirements apply to real estate and how the foreign spouse’s residence status should be coordinated with the marriage, as these procedures often run in parallel. Addressing these issues in advance is not unnecessary bureaucracy. It is the way to make the marriage a solid foundation rather than a source of unexpected difficulties. Those who arrive prepared make their own choices. Those who arrive unprepared are subject to choices made by others. It is also worth remembering that almost all these decisions require relatively little time when made before the wedding, while changing them afterwards involves longer and more expensive procedures.

The role of the lawyer

It is certainly possible to marry without a lawyer, and many couples do so. When an international element is involved, however, qualified advice before the wedding can prevent mistakes that would be uncomfortable to discover years later, perhaps at the most difficult moment.

The lawyer’s role is one of coordination. It means identifying which law will govern the couple’s personal and property relations, explaining clearly the difference between community and separation of property and helping the couple choose the regime most suitable for their circumstances. It also means preparing, together with the notary, the agreement through which the couple determines the applicable law and the property regime, ensuring that it complies with the required form and publicity rules. It further means coordinating the foreign spouse’s documentary requirements, which are often closely connected with their residence status, so that the path towards the marriage proceeds without obstacles.

There is also the value of an overall perspective that considers both the present and the future: protecting each spouse’s assets, anticipating the effects of a possible crisis and giving the couple confidence that they have made informed choices rather than accepted the position by default.

If you are planning to marry in Italy and you or your future spouse have different nationalities, the Family Law Boschetti team can assist you with the decisions to be made before the wedding, with the expertise and discretion required by such a sensitive matter, so that your marriage begins on clear and solid foundations. An initial meeting does not create any obligation. Its purpose is to understand which decisions genuinely concern you and to make them at the appropriate time, with the peace of mind that nothing has been left to chance.

A law firm handling a matter with connections to several countries will often encounter an issue involving Italian law that no one within the team can address with certainty. In these cases, the solution has a precise name: an Italian law opinion, a legal opinion providing a rigorous and citable analysis of the Italian legal system. Here is when it is needed, what it contains and how it is obtained.

What is an Italian law opinion?

In international practice, a law firm handling a dispute or transaction involving Italian elements will sooner or later face a question it cannot answer independently: how does Italian law address that specific issue? The professional response to this need is an Italian law opinion, known in the English speaking legal world as a legal opinion.

It is useful to clarify from the outset a fundamental distinction that is often overlooked in practice. Legal advice, properly understood, normally represents the preliminary stage of a professional engagement. It assists the client in evaluating possible solutions and, in most cases, leads to the granting of a mandate, whether for litigation or non contentious work. A pro veritate legal opinion, by contrast, is an independent professional service intended to provide a complete legal analysis of the issue, supported by the relevant statutory, case law and, where appropriate, academic authorities. Its purpose is to allow an informed assessment of an actual or even potential situation, regardless of whether the client later decides to grant a further mandate.

From this perspective, the opinion is not necessarily prepared in anticipation of litigation and does not imply that legal proceedings will be commenced. It identifies the applicable legal framework, assesses risks, opportunities and possible strategies, and provides the recipient with the elements required to make an informed decision. It may fully satisfy the client’s needs and remain as documentary support for a considered decision, or it may provide the technical foundation for a subsequent course of action.

For a foreign law firm or professional, this independence is particularly valuable. It makes it possible to obtain an authoritative and focused assessment of the Italian law aspects of an international matter without immediately commencing proceedings or undertaking further professional commitments. The opinion therefore becomes a solid and reliable basis on which any future development can be built with full awareness. At Boschetti Law Firm, when we require a precise analysis of a foreign legal issue, as has occurred in matters involving Canada, France, Germany and other countries, we ourselves instruct qualified lawyers in the relevant jurisdictions, with proven experience, to provide a written or oral opinion depending on the circumstances.

Italian law opinion for use abroad: when it is needed

The situations in which an Italian law opinion for use abroad becomes necessary are more numerous than may be expected, and they share one common feature: a matter taking place outside Italy includes a specific issue governed by Italian law. Those who contact the Law Firm are mainly associations and law firms in other countries, particularly outside the European Union, such as Canada, the United States and the United Kingdom, handling cross border immigration, citizenship or family law matters and requiring a clear and reliable analysis of the Italian law component of their engagement.

In such cases, the foreign professional knows their own legal system but cannot assume responsibility for stating how Italian law operates. An authoritative opinion fills precisely this gap. It provides a solid basis to incorporate into the professional strategy, submit before a court or public authority, or simply rely upon when advising the client.

There are also situations in which the individual concerned needs guidance directly. This may happen following major changes, such as relocation to another country, or where it is necessary to understand precisely the person’s position in relation to rights that may be asserted against a public authority. In all these cases, the common denominator is the need for certainty concerning a legal system that is not known from within.

Identifying in good time that a matter requires an Italian law opinion, rather than proceeding on the basis of assumptions, is what prevents mistakes that may be difficult to correct once they have produced effects abroad.

What an Italian legal opinion contains

A properly prepared opinion begins with a clear definition of its subject matter. When the engagement is granted, the questions on which the Law Firm is asked to advise are identified precisely and unambiguously. The opinion will answer those questions, and no others, avoiding unnecessary digressions and ensuring relevance.

The opinion may be delivered in one of two forms, according to the client’s choice. The first is oral. This includes a complete review of the relevant documents, followed by a meeting, remotely or in person, lasting approximately forty five minutes, during which the facts are reconstructed, the available solutions are explained and the questions are answered. It is a confidential and interactive format designed for clients who prefer direct discussion with the professional.

The second is written and is the most appropriate form where the opinion is intended for external use. Prepared on the Law Firm’s letterhead, it is a formal and citable document structured according to the standards of a qualified legal opinion, which the client may submit to third parties, including counterparties, institutions, public authorities, banks or other professionals. This is the form most commonly requested by foreign law firms because the opinion must be capable of being included in their own case file.

In substance, a written opinion contains a reconstruction of the relevant facts, identification of the applicable rules, references to relevant case law and a reasoned answer to the questions, together with an assessment of risks and available margins. It is not a generic view, but a verifiable legal analysis capable of withstanding scrutiny by other professionals and by the authority before which it may be used.

Legal opinions in international family law: typical cases

International family law is particularly well suited to legal opinions because several legal systems often overlap and the correct identification of the applicable law can be decisive. A foreign judge or professional may need to know, for example, whether a divorce granted in Italy produces effects in their country, which law governs the separation of an international couple, how reserved shares operate under the Italian succession system, or whether an Italian maintenance decision can be enforced abroad.

A specific example helps illustrate this approach. The Law Firm was instructed to prepare a pro veritate opinion concerning a medically assisted reproduction procedure commenced in Albania by a couple of Italian citizens. Following the end of their relationship, it became necessary to reconstruct the proper interaction between the applicable Albanian rules, Italian legislation on medically assisted reproduction and the principles of international public policy. The legal analysis developed in the opinion provided a sufficiently solid interpretative framework to persuade both the counterparty and the Albanian healthcare facility, which had refused to continue the procedure in the absence of consent from both members of the couple. This allowed our client to continue her path towards motherhood lawfully.

This case highlights two essential aspects. First, a pro veritate opinion is not merely a theoretical exercise, but an instrument capable of having a concrete impact on the development of a matter and, in many cases, influencing its outcome without the need to commence litigation. Second, in disputes involving international elements, its value lies in the ability to coordinate rules belonging to different legal systems and identify the common legal principles capable of resolving interpretative conflicts. This expertise, founded on dialogue between different legal systems, provides particularly valuable support to foreign law firms dealing with matters connected with Italian family law.

Who prepares it and what value it has abroad

The authority of an opinion depends on the authority of those who prepare it. It is signed by one or more lawyers of the Law Firm who understand the Italian legal system from within and have command of its sources, legislation and case law. It is neither a judgment nor a binding instrument. Its value lies in providing a qualified and independent analysis that allows the foreign recipient to understand how Italian law genuinely applies to a disputed issue.

For this reason, the weight of an opinion abroad depends on the strength of the reasoning and the reputation of those who sign it. A rigorously prepared document that cites the correct statutory provisions and relevant case law provides a foreign judge or authority with a reliable basis for its decision and gives the counterparty an argument that is difficult to challenge.

The Law Firm brings to this service a strong international focus and particular familiarity with highly specialised matters in which several legal systems intersect. A further example, drawn from international social security law, illustrates this approach. The Law Firm prepared an opinion for an Italian citizen residing in Uruguay, reconstructing the coordination between the two legal systems, identifying the applicable bilateral social security agreement and double taxation treaty, and indicating the aggregation of contribution periods as the most favourable solution from a pension perspective.

It is precisely this level of technical rigour that makes an opinion genuinely useful in an international context. It is not a simple assessment, but a legal analysis on which a foreign professional can rely when structuring decisions with confidence.

Timeframes, costs and how to request an opinion

Requesting an opinion is more straightforward than its seriousness might suggest. The process begins with the definition of the questions. Together with the client, the exact issues the opinion must address are identified, because the precision of the subject matter is what guarantees a useful result. The form is then selected, oral or written, depending on whether the client requires a confidential discussion with the professional or a formal document to be submitted to third parties.

The Law Firm then begins a complete documentary review of the matter and, on the basis of the materials provided, prepares the opinion. For a foreign law firm, this means having a single point of contact for the entire Italian law component of its engagement, without having to navigate independently through the legislation and case law of an unfamiliar legal system.

Timeframes and costs do not follow a fixed tariff because they depend on the complexity of the matter and the number of questions. They are defined clearly and agreed from the outset of the engagement, so that there are no surprises. A straightforward opinion may require only a few days. A matter involving several legal systems and extensive case law research requires the time necessary to ensure a reliable and well supported result.

If you are a professional or law firm, in Italy or abroad, dealing with a matter involving Italian law, the Family Law Boschetti team can provide a rigorous and citable opinion, with the expertise and discretion required by a cross border matter, so that you can make decisions and take action on a sound legal basis.

Living between two countries is a source of richness, but it also involves an interaction between rules belonging to different legal systems. For international families, many legal problems do not arise from incorrect decisions, but from decisions that were never made: matters postponed, formalities ignored and assumptions taken for granted. Here is an overview of the most common mistakes, divided by area, and how to prevent them before they become costly.

International families: areas of legal risk

Anyone whose life is divided between Italy and another country knows the feeling of moving between two worlds that do not always fit together. From a legal perspective, international families face risks concentrated in a few clearly identifiable areas, and it is useful to understand them together as a map before examining the individual issues.

The first area concerns marriage and the matrimonial property regime: how the marriage is celebrated, which documents are required and, above all, which rules will govern the couple’s assets. The second concerns children, custody and maintenance, meaning everything that happens when the parents live, or later come to live, in different countries. The third concerns inheritance and wills, including the crucial question of which law governs the succession and how assets located in several countries are transferred. The fourth, which affects all the others, is the protection of assets within a context that multiplies the relevant variables.

A common thread runs through all these areas: in almost every case, the outcome depends on which law applies, and this is rarely an obvious conclusion. The decisive criterion is often habitual residence, meaning the place where a person has the genuine centre of their life, which is less straightforward than it may appear.

Understanding the map of risks is not intended to cause concern, but to provide direction. In the following sections, we examine each area, identifying the mistakes that occur most frequently and how they can be avoided.

International family law: why mistakes are costly

Mistakes in international family law have one characteristic that makes them particularly dangerous: they rarely become apparent immediately. A matrimonial property regime accepted without proper understanding, a will that does not take account of the applicable law, or a change of residence made without the necessary precautions may remain silent for years and only reveal their consequences at the worst possible moment, such as separation, a dispute between heirs or a death.

There is also a second reason. When two legal systems interact, they may provide different answers to the same question: who inherits, in what shares and under which law. A mistake in the initial legal framework does not merely cause harm, but often creates a conflict between legal systems, resulting in lengthy and expensive proceedings with an uncertain outcome.

Many situations are also difficult or impossible to reverse. After death, a will can no longer be amended. Once a foreign judgment has been issued, challenging it requires complex legal instruments. A child moved abroad without the necessary authorisations may trigger international proceedings that are difficult to manage. In almost every case, the matters at stake are personal relationships and the assets accumulated over a lifetime.

This is why prevention is far more valuable than attempting to remedy the problem later. A few checks carried out in good time, while the available choices remain open, can prevent disputes which, once started, consume significantly greater energy and resources. Knowing where mistakes are likely to arise is already half of the work required to avoid them. This does not require legal expertise. It is enough to know which questions to ask and whom to consult before the available choices disappear.

Mistakes concerning marriage and the matrimonial property regime

The first area of mistakes concerns the moment when an international family is formed: the marriage. A common misunderstanding is to assume that the couple’s property relations will automatically be governed by the law of their own country or by Italian law. In reality, the law applicable to an international couple is determined according to specific criteria, and the spouses may choose it rather than simply being subject to the default position.

This leads to the most common mistake: failing to make a decision. Spouses who make no choice become subject to the statutory matrimonial property regime provided by the applicable legal system, which in Italy is community of property, without considering whether it is genuinely suitable for their circumstances, particularly where one spouse operates a business or each has personal assets they wish to keep separate. It is possible to change the arrangement later, but doing so is more complex than choosing in good time through a properly executed matrimonial agreement.

As regards formalities, the typical risk is underestimating the documents required from the foreign spouse, beginning with the certificate of no impediment issued by their country and any required publication formalities. These steps may take several weeks, and starting them too late may result in the wedding being postponed.

The solution is as simple as it is often overlooked: before the marriage, address the three questions that matter. Which law will govern the relationship between the spouses? Which matrimonial property regime should be chosen? Which documents must be obtained? Making these decisions consciously transforms a potential source of difficulties into a solid foundation. It is worth repeating that none of these checks is particularly difficult when carried out before the wedding, while all become more complicated once the couple is already married.

Mistakes concerning children, custody and maintenance

The second area, often the most painful, concerns children. The mistake with the most serious consequences is moving a child abroad without the other parent’s consent or, where no agreement exists, without court authorisation. What may appear to be a natural decision, such as returning to one’s country of origin with the child, may amount to international child abduction and trigger complex proceedings seeking the child’s return.

A second mistake is failing to identify which authority has jurisdiction over custody and parental responsibility. In cross border situations, the relevant criterion is generally the child’s habitual residence, not the nationality of the parents. Assuming that the wrong court has jurisdiction means structuring every application incorrectly.

There is also the issue of maintenance. Many parents believe that a maintenance order made in Italy is difficult to enforce where the other parent lives abroad and therefore give up. This is a mistake. Cooperation mechanisms between countries, supported by dedicated authorities, make it possible to obtain and enforce maintenance across borders.

The common assumption behind these mistakes is that distance removes rights or makes them impossible to enforce in family matters. The opposite is true. The rights of children and parents remain in place, but they must be exercised through the correct legal instruments. Knowing those instruments in advance prevents impulsive decisions with serious consequences. Before any important step involving a child and another country, the essential rule is to seek advice. Timely legal guidance is often more valuable than any decision made instinctively.

Mistakes concerning inheritance and international wills

The third area concerns succession, where mistakes often arise from outdated assumptions. The most common is the belief that each asset is governed by the law of the country where it is located, with a house in Italy subject to Italian law and a property abroad governed by another legal system. Today, within the European Union, the opposite principle generally applies: one law governs the entire succession, usually determined by the deceased’s habitual residence.

This leads to a series of related mistakes. Failing to identify which law will apply, and not using the possibility of choosing it through professio iuris, means leaving the destination of the estate to chance. Making a will abroad without checking whether it respects the reserved shares of close family members under the applicable law may expose the heirs to a reduction claim. Preparing several wills in different countries without coordinating them may cause one to revoke the other through a standard revocation clause.

There is also the frequently overlooked issue of taxation. An estate distributed across several countries may be subject to taxes in each of them, creating duplication that careful planning can often reduce.

Once again, the solution is advance awareness. Clarifying during one’s lifetime which law will govern the succession, how the rights of protected heirs will be respected and how documents in different countries should be coordinated prevents the heirs from facing an unnecessary legal tangle. A will designed for the person’s international circumstances and coordinated across the countries involved is one of the most practical legacies that can be left to those who remain.

How to prevent legal mistakes in an international family

One lesson runs through all these areas: the legal mistakes made by international families almost always have the same cause, postponement, and the same remedy, acting in good time. Prevention in this field is not a luxury, but the most economical choice available.

Prevention begins with creating a map: which people, countries, assets and relationships are involved. On that basis, the law applicable to each issue is identified, from marriage and children to succession and asset protection. The available choices are then made and recorded in the correct form so that they are valid and effective against third parties. Finally, the two legal systems are coordinated so that they work together rather than contradict one another.

Asset protection, the fourth area mentioned above, is where this ability to coordinate is particularly important. The mistakes are often hidden in the details: failing to protect exposed assets in good time, overlooking legal instruments that separate assets or dedicate them to a particular purpose, or creating protection that is effective in Italy but ineffective in the country where the assets are located. Prevention means choosing and coordinating the correct instruments before a risk materialises. Those instruments, from the segregation of assets to dedicated agreements, are as varied as the situations requiring them.

There is also a practical advantage that is often underestimated: relying on a single point of contact who understands the interaction between several legal systems instead of pursuing partial answers in different countries. This makes it possible to examine the situation from every angle without leaving blind spots.

If your life, family or assets are divided between Italy and another country, the Family Law Boschetti team can help you organise matters in good time, with the expertise and discretion required by such a sensitive area, so that what matters most, your relationships and your assets, remains protected on both sides of the border. The first step, as always, creates no obligation. Its purpose is simply to understand which of these issues genuinely affect your circumstances and in what order they should be addressed.

When a marriage born from the union of people from different countries comes to an end, the emotional strain of separation is often accompanied by a question that causes many sleepless nights: which law will determine how our story ends? It is an uncertainty we know well, because every day we assist couples who now live in different countries and do not know which legal system applies to them. As long as everything proceeds smoothly, the issue remains in the background, but as soon as separation is considered, understanding which law will govern the dissolution of the marriage becomes crucial. In this article, we explain in clear terms which law applies when an international couple whose partners now live in two different countries separates, and how much freedom of choice European law currently allows.

Marriage between citizens of different countries: why the applicable law is decisive

From a legal perspective, a marriage between citizens of different countries is connected with several legal systems. The spouses’ two nationalities refer to two different national laws, and when the partners end up living in different countries, the laws of their respective countries of residence may also become relevant. As long as the relationship continues without difficulty, no one thinks about this. Everything changes when the couple decides to end the relationship, because it then becomes necessary to determine which rules will govern the dissolution of the marriage.

We want to make this clear from the outset: identifying the applicable law is not merely a technical issue for legal professionals. Different legal systems regulate the requirements and timing of separation and divorce in different ways. Some require a period of separation before the marriage can be dissolved, while others allow spouses to proceed directly to divorce. Some place greater emphasis on the spouses’ agreement, while others impose more rigid procedural steps. The law governing the dissolution of the marriage therefore affects the speed of the proceedings, the possibility of reaching a consensual solution and, ultimately, the peace of mind with which each spouse can move forward.

In our experience, the applicable law makes a real difference not at the beginning, but at the end. We see this when a couple approaches us convinced that they can apply to an Italian court and have Italian law applied, only to discover that a foreign legal system governs the case, extending the timeframe or not allowing direct divorce. The fact that one spouse resides in Italy does not automatically mean that Italian law applies, just as having different nationalities does not necessarily require the application of foreign law. There is a system of rules, primarily European, that precisely identifies which legal system applies. Addressing this issue from the outset, before starting any proceedings, makes it possible to structure the separation in the most straightforward way and avoid rushed decisions that may be difficult to correct once the case has already been brought before a court.

Which law applies to an international separation

To determine the law applicable to an international separation, we must begin with a distinction that often causes confusion. Determining which court has jurisdiction, meaning the authority before which the application must be filed, is one issue. Determining which law that court will apply to the separation or divorce is another. These are two separate matters, governed by different legal instruments, and they do not necessarily coincide. When the spouses live in different countries, the distinction becomes even more apparent, because an Italian court may be required to decide the case by applying foreign law.

For those living in the European Union, the central reference is the European regulation governing the law applicable to divorce and legal separation, commonly known as Rome III. This instrument determines which legal system must guide the court’s decision. For the participating countries, including Italy, European legislation now takes precedence over national private international law rules concerning separation and divorce.

The method applied is structured. In the absence of a choice by the spouses, the applicable law is determined through an ordered sequence of connecting factors, beginning with the couple’s habitual residence and gradually moving to other criteria. Habitual residence, rather than nationality alone, therefore becomes the central element of the assessment. For partners who no longer share the same home, this step requires particular attention, because it is necessary to determine whether a recent common connection still exists or whether subsequent criteria must be considered. This is an assessment that should be carried out immediately, because that single determination will, in practical terms, establish which law governs the separation.

The Rome III Regulation explained simply

We want to explain in simple terms what the Rome III Regulation is and how it works. It is a European Union instrument adopted through enhanced cooperation, meaning an initiative joined by only some Member States, including Italy. Not all European Union countries apply it, but for anyone living in a participating country it is the mandatory point of reference for determining the law applicable to the dissolution of a marriage.

One feature deserves particular emphasis, because it often surprises our clients. The regulation has universal application: the law it designates applies even where it is the law of a country that does not participate in the enhanced cooperation or is not even a member of the European Union. In practical terms, an Italian court may be required to apply the law of a third country if the connecting factors established by the regulation lead to that legal system. There is therefore no automatic preference for the law of the court hearing the case, and for spouses living in two different countries this is an important point that should not be overlooked.

It is also important to clarify the scope of the regulation. It deals only with the dissolution or loosening of the marital bond, meaning divorce and legal separation. Other matters that often arise alongside a marital crisis fall outside its scope, including the annulment of the marriage, property relations between the spouses, maintenance obligations, inheritance matters and parental responsibility. Each of these issues is governed by its own rules contained in other legal instruments. Understanding this division is essential, because it helps avoid confusion between different legal areas and explains why several different laws may apply within the same family case, each governing a specific issue.

Divorce of an international couple: can the spouses choose the law?

One of the most valued features of the system is the possibility of choosing the applicable law, which is particularly important in the divorce of an international couple. Spouses are not necessarily bound to a single law. European legislation allows them to agree on which legal system will govern their separation or divorce. When the partners live in different countries and the criterion of common residence is no longer available, this possibility becomes a valuable tool for establishing the rules in advance and avoiding uncertainty.

The choice, however, is not entirely unrestricted. The spouses may select only one of several predetermined laws: the law of the country in which they both reside when the agreement is concluded, the law of their last common residence if one of them still lives there, the law of the nationality of either spouse, or the law of the country of the court dealing with the case. For spouses of different nationalities who live in different countries, the available options often remain broad and allow for a tailored solution.

The agreement must comply with specific formal requirements, and we guide our clients carefully through this process. It must be made in writing, dated and signed by both spouses, and it may be concluded or amended up to the time the court proceedings begin, or even during the proceedings if national law allows it. Certain safeguards also apply. If the law identified by the regulation does not provide for divorce or gives spouses unequal access to separation or divorce on the basis of sex, the court will apply its own national law. Similarly, a provision of foreign law may be disregarded where its effects would be manifestly incompatible with public policy. In the absence of a choice, the applicable law is determined automatically according to an ordered sequence: the spouses’ current common habitual residence, their last common habitual residence within the previous year if one spouse still lives there, their common nationality and, finally, the law of the court hearing the case.

What changes in practice for spousal support, maintenance and property

Once the law governing the dissolution of the marriage has been identified, it remains necessary to understand what happens to the financial aspects, which are often the most important concerns for couples. Here we must maintain the distinction already mentioned: the law applicable to the divorce does not automatically extend to every issue connected with the separation. Spousal support, maintenance and the division of property follow their own rules and may even be governed by legal systems different from the one governing the dissolution of the marriage. For spouses living in two different countries, this means that different laws may apply to different aspects of the same case.

The matrimonial property regime, meaning the treatment of assets acquired during the marriage, is governed by a specific European regulation. In the absence of a choice by the spouses, it determines the applicable law by looking first at their first common habitual residence after the marriage and, failing that, at their common nationality or the country with which they have the closest connection. In this area too, spouses may agree on the applicable law from among options linked to their residence or nationality. This is a form of planning that we recommend addressing in good time, ideally at the time of the marriage.

Maintenance obligations, including support for a spouse and financial contributions for children, are governed by a separate regulation. The general rule refers to the habitual residence of the person entitled to receive financial support, so that the amount is connected with the actual context in which that person lives. When the spouses reside in different countries, this criterion becomes central, because it links maintenance to the beneficiary’s real living circumstances. The result is a framework in which the dissolution of the marriage, property relations and maintenance obligations may each be governed by different laws. It is not a maze, but a system that must be addressed one issue at a time, using the appropriate legal instrument for each matter. Those who do so from the outset avoid discovering too late that one aspect of their separation was governed by a law they had not taken into consideration.

Practical examples of marriage between citizens of different countries

A few examples help illustrate how these principles operate in practice in a marriage between citizens of different countries, particularly when the spouses no longer live together. Consider an Italian woman and a French man who married and lived for many years in Milan, but later separated after he moved to Paris. If one of them continues to live in Italy, their last common habitual residence may still provide the relevant connection and lead to the application of Italian law to the dissolution of the marriage, unless the spouses have agreed otherwise.

Consider then a German man and a Spanish woman who, after living in Italy for several years, return respectively to Germany and Spain. Once they no longer have a common residence and do not share a common nationality, the system may ultimately lead to the application of the law of the court hearing the case. This is precisely why, in similar situations, we recommend agreeing in writing and in advance on the applicable law, choosing one of the laws permitted by the Rome III Regulation, for example the law corresponding to the nationality of one of the spouses.

A third example concerns two spouses who married abroad, lived in Italy and now reside in different countries without sharing any nationality. Here too, reconstructing the most recent connecting factors becomes decisive for the dissolution of the marriage, while property and maintenance matters must be assessed according to their respective legal rules.

These scenarios reveal a common pattern: current or recent residence tends to guide the outcome of the separation, while the possibility of choosing the applicable law allows more forward looking couples to influence that outcome. Understanding these mechanisms in advance means making informed decisions rather than being subject to rules discovered only at the last moment.

If you are a couple of different nationalities and now live in two separate countries, we recommend clarifying from the outset which law would govern a possible separation and how much freedom of choice is available to you. Boschetti International Law Firm assists international families in defining these choices in advance, with the care and confidentiality that such a sensitive moment requires.

You made a will in the country where you lived, or where you happened to be at the time, and you also own assets in Italy. Everything may seem properly arranged, but are you certain that the document will actually work here as well? A will that is perfectly valid abroad may encounter obstacles in Italy that emerge only after death, when it is no longer possible to correct them. Here is what should be checked while there is still time.

Is a will made abroad valid in Italy?

This is the question asked by anyone who recorded their wishes while living or staying outside Italy: is a will made abroad valid in Italy? In most cases, the reassuring answer is yes, but with an important qualification that makes all the difference. Validity is not simply an on or off issue. It consists of several elements, and a will may be flawless in one respect but defective in another.

Three different aspects must be distinguished, as they are often confused. The first is form, meaning the way in which the will was drafted and signed. The second is substance, meaning whether its content is permitted by the law governing the succession. The third, and most frequently overlooked, is practical effectiveness. Even a valid will must be made operational in Italy through specific formalities, without which it remains a document that no public office or notary can use.

For anyone who made a will abroad and owns assets in Italy, overlooking even one of these three levels means exposing the heirs to unpleasant surprises. A document that appeared to settle every issue may instead create new ones, with additional time and costs that could have been avoided.

The good news is that all of this can be checked in advance, while there is still time to intervene. This is precisely what we aim to help you do, beginning with understanding when a foreign will withstands the requirements of Italian law and when, instead, it needs to be corrected.

Validity of a foreign will: form and substance

Let us consider the first two aspects in greater detail. As regards the validity of a foreign will, form is the easiest element to preserve because European law adopts a broadly favourable approach. A written will is formally valid if it complies with the law of any one of several countries connected with the person: the country where it was made, the country of nationality, domicile or habitual residence, or, in relation to real estate, the country where the property is located. In practical terms, a will made according to the formal requirements of the foreign country where the person was located will almost always be formally recognised in Italy without needing to be remade.

The substance is more delicate, meaning whether the content is legally admissible and valid. Here, what matters is not so much where the will was made, but which law governs the succession, generally the law of the deceased’s habitual residence. Certain provisions that are lawful abroad are not permitted under Italian law.

The classic example is a joint will made by two people, typically spouses, in a single document. This is permitted in several legal systems but prohibited by Italian law. The same applies to succession agreements, meaning agreements concerning a person’s future estate. If the succession is ultimately governed by Italian law, a will of this kind may fail to produce the intended effects.

Checking in advance that not only the form but also the content complies with the law that will govern the succession is therefore the first truly decisive step, and the one most often overlooked.

Publication of a foreign will in Italy

We now come to the third aspect, which many people ignore until they encounter it directly: practical effectiveness. In Italy, before a will can operate, it must generally be made public through a notarial procedure. Publication of a foreign will follows the same principle. It is not enough for the document to exist and be valid. It must be brought into the Italian legal system so that it can produce effects in relation to assets located here.

Italian law provides that anyone in possession of a holographic will must present it to a notary for publication as soon as they become aware of the testator’s death. The notary draws up a record describing the condition of the document and reproducing its contents in the presence of witnesses. Only after this step can the will be used for the succession declaration, the transfer of real estate records and the other necessary formalities.

Where the will comes from abroad, additional practical steps may be required. A document drafted in a foreign language must be translated and, depending on the country of origin, may require an apostille or legalisation in order to be used in Italy. These formalities may extend the timeframe if no preparation has been made in advance.

For anyone planning during their lifetime, this has a practical meaning. It is advisable to ensure from the outset that the foreign will can be easily located, understood and prepared for publication in Italy, clearly indicating where it is kept and in what form. A will that the heirs cannot find or publish promptly is, in practice, a will that causes delay instead of providing assistance.

Foreign wills and the risk of infringing reserved shares

There is a substantive risk that deserves separate consideration because it is one of the main causes of painful disputes: infringement of reserved shares. Many foreign legal systems, particularly common law systems, grant the testator broad freedom to dispose of their assets, including the possibility of excluding close family members. Italian law follows a different approach. It reserves a share of the estate to the spouse and children, known as the reserved share, which cannot be freely disposed of.

The problem arises when a will made abroad, perhaps under the broad testamentary freedom of the country where it was executed, comes into conflict with a succession governed by Italian law. In that case, a protected heir who has been deprived of their reserved share is not without remedies. After the succession opens, they may bring a reduction claim before the court to recover the share due to them, affecting the testamentary provisions that caused the infringement.

The result is paradoxical. The testator believed they had freely determined the destination of their assets, but part of those wishes is later challenged by the very person they may have intended to exclude or limit.

In our experience, this is one of the most common surprises for people coming from systems that recognise broad testamentary freedom. Establishing in advance whether the succession will be governed by Italian law and, if so, whether the will respects the reserved shares makes it possible to adjust the plan while there is still time, avoiding a dispute that none of the heirs would want.

What to check before it is too late

Let us therefore summarise the checks that should be carried out while there is still time, because a will has one unforgiving characteristic: after death it can no longer be amended, and every uncorrected defect falls on the heirs. The first check concerns the applicable law. It is necessary to determine which legal system will govern the succession, generally the law of habitual residence, and assess whether it should be fixed through an express choice of law, known as professio iuris, so that a future move does not alter the position.

The second check concerns form: ensuring that the will complies with at least one of the laws capable of guaranteeing its formal validity. The third concerns substance: verifying that the content is permitted under the law governing the succession and excluding arrangements such as a joint will where Italian law will apply. The fourth concerns reserved shares: where Italian law applies, it is necessary to confirm that the portions reserved to the spouse and children are respected.

The practical checks are no less important. The foreign will must be accessible, translated or capable of being translated, and ready for publication in Italy. It must also be coordinated with any other wills and considered from a tax perspective, since assets situated in Italy remain subject to Italian inheritance tax.

These are checks that require little when carried out in good time and save a great deal later. Postponing them means leaving the fate of the estate to chance. The expression before it is too late captures the entire point: there is a window, during the testator’s lifetime, in which everything can still be put in order.

The role of the lawyer

It is natural to think that once a will has been made, most of the work is complete. In reality, reviewing a foreign will in light of Italian law is precisely the stage at which legal assistance has the greatest value, because it protects against mistakes that would otherwise emerge when there is no longer any possibility of correcting them.

The lawyer’s role is to carry out a combined analysis of two legal systems. This means determining which law will govern the succession and whether it is advisable to choose the person’s national law, verifying that the form and content of the will are valid, checking that the reserved shares of protected heirs are not infringed where those rules apply, and preparing everything required for the document to be effective in Italy, from translation to prompt publication, while coordinating it with any provisions made elsewhere.

There is also the value of an overall perspective that takes account of taxation and family relationships, transforming a potentially fragile will into a stable and reliable instrument. Where necessary, we coordinate with notaries and lawyers in the country where the will was made in order to verify its original formal requirements and ensure that the documents work together across both legal systems.

If you have made a will abroad and own assets in Italy, the Family Law Boschetti team can review it with you and assess its validity and effectiveness under Italian law, with the expertise and discretion required to ensure that your wishes are genuinely carried out, without obstacles and without leaving the people you care about with the burden of correcting something that could have been resolved earlier.

You may own a holiday home in another country, or a bank account opened while you were living abroad, and wonder whether the will you made in Italy is sufficient to deal with everything. It is a reasonable question, and the answer is not always the same. Here, in simple terms, is when one will is enough, when it is preferable to have two, and how to plan without leaving anything to chance.

One will or two: the dilemma for those who own assets in several countries

Over the course of their lives, many Italians acquire assets abroad: a second home purchased in another country, a bank account left open after a period of work overseas, or investments held in a foreign jurisdiction. When the time comes to organise their wishes, a recurring question arises: should there be one will or two when assets are also located abroad? Is a single Italian will sufficient, or is it advisable to have one in each country where assets are owned?

The question is not a simple one, because it involves different legal systems, each with its own rules on how assets may be disposed of and who is entitled to a reserved share. Those who choose a single will may fear omitting something or making administration abroad more difficult. Those who choose several wills, one for each country, face the opposite risk: documents that overlap, contradict one another or, worse, revoke each other without anyone realising until it is too late.

There is no single answer that works for everyone, because much depends on where the assets are located, which countries are involved and which law will govern the succession. There are, however, clear criteria that make it possible to decide with full awareness, and it is precisely this informed choice that distinguishes planning which protects the family from planning which leaves the heirs with a legal puzzle.

Before deciding whether one or two wills are needed, it is useful to understand what has changed in recent years for successions that cross national borders. Every sensible decision follows from that starting point.

Why an Italian will may not be sufficient

The first instinct is to assume that a will made in Italy and valid here will automatically be valid everywhere. This is partly true, but only partly, and overlooking that limitation is the source of many complications. Where a succession includes assets in several countries, the will must interact with legal systems that do not always use the same legal concepts as the Italian system.

Within the European Union, as we will explain shortly, there is a common framework that greatly facilitates recognition of an Italian will in other countries. The position changes where assets are located in a country outside that framework, such as the United States, the United Kingdom or another country that does not apply the European rules on succession. In those jurisdictions, local rules apply and may require specific procedures in order to give effect to the deceased’s wishes.

The most delicate issue concerns common law countries, where administration of an estate often takes place through probate proceedings and through figures such as an executor appointed to manage the assets. In these systems, an Italian will does not always fit easily into the local process, and its implementation may be slow and expensive if it is not accompanied by a document specifically designed for that legal context.

There is also a practical aspect that should not be overlooked. Even where it is legally valid, a will drafted in a foreign language and according to unfamiliar formal requirements may need to be translated, legalised and interpreted by professionals who do not know Italian law. This does not make the Italian will ineffective, but it explains why, in certain circumstances, it may not be sufficient on its own to ensure a smooth succession abroad.

Regulation EU No. 650/2012: what changes for international succession

To understand when a single will is sufficient, it is necessary to consider the rule that reorganised this area. Regulation EU No. 650/2012 applies to successions opened from 17 August 2015 and introduced two principles that greatly simplify matters for those who own assets in several European countries.

The first is the unity of the succession: a single law governs the entire estate, wherever the assets are located, without dividing the succession country by country. For an Italian citizen who lives permanently in Italy, this means that Italian law will govern the whole estate, including a house or bank account situated in another European Union Member State.

The second principle concerns the formal validity of the will. The regulation adopts a broadly favourable approach: a written testamentary disposition is formally valid if it complies with the law of any one of several countries connected with the person, such as the country where the will was made, the country of nationality, domicile or habitual residence, or, in relation to real estate, the country where the property is located. In practical terms, a will properly executed in Italy is unlikely to be challenged on formal grounds and will also be recognised as formally valid in the other countries bound by the regulation, without needing to be remade in accordance with local forms.

The result is that where all the assets are located in European countries applying these rules, a single carefully drafted Italian will containing the appropriate provisions is often more than sufficient to dispose of the entire estate. Outside that framework, as we have seen, caution may suggest a different solution.

Professio iuris: how to choose the law governing your succession

One of the most useful instruments provided by the regulation is the possibility of choosing the law that will govern the succession. This is known as professio iuris and is particularly valuable for those with connections to several countries. The rule is simple: a person may designate the law of the country whose nationality they hold, either at the time of making the choice or at the time of death, as the law applicable to the entire succession.

For an Italian citizen, the advantage is clear. Someone may live in Italy today but move abroad in the future. Without an express choice, their estate would be governed by the law of the country in which they have their habitual residence at the time of death, with rules that may differ significantly from Italian law as to who inherits and in what shares. By expressly choosing Italian law through a professio iuris clause, the person protects the succession from unexpected results and ensures, for example, the protection that Italian law reserves to children and the spouse.

The choice is not presumed. It must be made expressly, and the natural place for doing so is the will itself. A clear clause is sufficient, but it must be drafted carefully because ambiguous wording may fail to produce the intended effect.

This is where the assistance of the Law Firm has a practical impact. We draft and calibrate the choice of law clause within the will, verifying that it is valid and consistent with the wider succession plan, so that the chosen law will genuinely govern the estate. Once made and recorded in writing, the choice follows the testator wherever they may move over the years, replacing uncertainty with lasting legal clarity.

When it is advisable to have two separate wills

Although one will is sufficient in many cases, there are circumstances in which two coordinated wills are the better solution. The typical case is where a person owns assets in a country that does not apply the European succession rules, or in a common law jurisdiction where the estate must pass through a local procedure. In such situations, a will drafted in accordance with local formalities and prepared by a professional familiar with that system can make administration faster and less expensive, avoiding the heirs becoming entangled in foreign procedural requirements.

The idea is straightforward: one will for the assets in Italy and another for the assets situated in the other country, each designed to operate effectively within its own legal context. The practical advantages include smoother administration and shorter times for transferring assets to the heirs.

There is, however, a major risk hidden within this solution, and it must be stated clearly. Wills often contain a clause revoking all previous testamentary dispositions. If the second will includes such a clause without proper limitations, it may revoke the first, leaving only one valid will instead of the two that were intended. This is an unfortunately common error, discovered only after death when it is no longer possible to correct it.

For this reason, two wills should never be drafted independently. Each must expressly limit its scope to the assets located in a particular country and refer to the existence of the other will, so that both documents can operate together without revoking one another. Having two wills can be useful, but only where they are designed together as two parts of a single plan.

How to coordinate succession planning between two legal systems

Whether the choice is one will or two, the decisive factor is coordination. Effective international succession planning is not a collection of documents drafted separately, but a unified plan that brings two legal systems together and allows them to work in harmony.

The first step is to establish the legal framework: determine which law will govern the succession, decide whether and how to make a professio iuris choice, and verify that the reserved shares of protected heirs are respected under the chosen legal system. The next step is to map the estate country by country, in order to determine which asset should be covered by which will and in what form. Only then should the documents be drafted, using clauses that fit together rather than overlap.

Taxation must also be considered. An estate spread across several countries may be subject to inheritance tax in each of them, and careful planning takes this into account from the outset in order to avoid duplication and unexpected liabilities when the assets pass to the heirs.

This work requires knowledge of both legal environments. The Law Firm approaches it by working with trusted notaries and lawyers in the countries involved, who validate each will according to the rules of their own jurisdiction and verify that the documents remain compatible with one another. This prevents the formal requirements of one system from undermining provisions intended to operate in another. If you own assets in Italy and abroad and wish to organise your wishes, the Family Law Boschetti team assists you in creating a tailored plan so that your estate reaches the people you care about without unnecessary obstacles, wherever the assets are located.

Living abroad is often believed to protect an heir from Italian taxation when an inheritance is received. In reality, the position is different and depends on a few concrete factors: the residence of the deceased, the location of the assets and the degree of relationship with the person leaving the estate. Here, in an orderly way and with some figures, is how inheritance tax works for heirs living outside Italy and which mistakes should be avoided in order not to pay more than is due.

Inheritance tax for heirs living abroad: who pays and where

Anyone living abroad who inherits a house or a bank account in Italy almost immediately asks a practical question, sometimes with a certain degree of anxiety: will I have to pay tax in Italy? And also in the country where I live? The concern is understandable, but the answer is more structured than it may initially appear. Inheritance tax for heirs living abroad does not primarily depend on where the heir lives, but on two different factors: where the deceased was resident and where the assets are located.

This point should be made clear from the outset because it overturns a common assumption. Many people believe that living outside Italy means that Italian inheritance tax does not apply to them. This is not the case. Inheritance tax looks at the position of the deceased and the location of the estate, not at the residence of the person inheriting. If there is a property or a bank account in Italy, that asset falls within the scope of Italian taxation regardless of the country in which the heir lives.

The other relevant factor is the residence of the deceased. If the deceased was resident in Italy, Italian inheritance tax applies to the entire estate, wherever the assets are located. If the deceased was resident abroad, only assets situated in Italy are taxed in Italy. These are two scenarios with very different consequences, and understanding which one applies is the first step towards calculating the tax correctly.

In our experience, it is precisely the confusion between the heir’s residence and the deceased’s residence that leads to incorrect calculations and unpleasant surprises. Clarifying from the outset who pays, where and on which assets prevents the entire declaration from being structured incorrectly.

Inheritance tax for non residents: the rules

Let us now consider the rules in more detail. When discussing inheritance tax for non residents, it is once again necessary to distinguish between the position of the deceased and that of the heir. If the deceased was not resident in Italy, Italian inheritance tax applies exclusively to assets and rights located within the territory of the State. The rest of the estate, situated elsewhere, falls outside the scope of Italian taxation.

Once the assets taxable in Italy have been identified, the calculation follows the same rules applicable to everyone. The rates and allowances do not change according to the heir’s residence, but depend on the relationship with the deceased. A spouse and direct descendants or ascendants, such as children, are subject to a rate of 4 per cent on the value exceeding one million euros for each beneficiary. Brothers and sisters pay 6 per cent on the amount exceeding one hundred thousand euros each. Other relatives up to the fourth degree and relatives by marriage within the statutory limits are subject to a rate of 6 per cent without any allowance, while all other beneficiaries are subject to a rate of 8 per cent. For an heir with a recognised serious disability, the exempt threshold rises to one million five hundred thousand euros. An example makes the calculation clearer: a child who inherits from their father a property in Italy worth 1.3 million euros applies the 4 per cent rate to the 300,000 euros exceeding the one million euro allowance and therefore pays 12,000 euros in inheritance tax. If the value had remained below one million euros, no inheritance tax would have been due.

There is also another aspect that is often overlooked by those focusing only on the main tax. Where real estate is involved, mortgage registration tax and cadastral tax are also payable in relation to the properties included in the succession. Knowing in advance that the total amount is not limited to inheritance tax helps the heir avoid underestimating the overall financial commitment and prepare properly for the filing of the declaration.

Taxation of inherited assets situated in Italy

At this point, the question becomes more specific: what exactly is considered an asset situated in Italy? This is a decisive issue because, where the deceased was not resident in Italy, taxation of the inheritance is limited to assets that the law regards as being located within Italian territory. Defining the scope incorrectly means declaring either too much or too little.

The law provides a relatively precise list. Assets considered to be located in Italy include, among others, real estate and related property rights, shares and interests in companies or entities with their registered office, administrative headquarters or principal business activity in Italy, bonds and other securities issued by the State or by persons resident in Italy, receivables where the debtor is resident in Italy, and movable property physically located within the country. Ships and aircraft registered in national registers are also included, together with certain categories of goods and receivables connected with assets located in Italy.

For an heir living abroad, this framework is particularly useful. The taxable value is determined by reference only to the Italian assets, each of which is valued according to the relevant statutory criteria. Real estate is generally valued on the basis of the revalued cadastral value, bank accounts according to the balance at the date of death and company interests by reference to the net asset value.

This process of identification and valuation requires a methodical approach because each type of asset follows its own rule. Accurately determining which assets are taxable in Italy and their value is what allows the correct amount to be paid, without paying more than necessary and without exposing the heir to future disputes.

The risk of double taxation between two countries

We now come to the concern shared by almost every international heir: paying tax twice on the same estate, once in Italy and once in another country. The risk exists, but there are remedies, and understanding how they work helps prevent unnecessary anxiety.

The first remedy is provided by Italian law. Where the deceased was resident in Italy and Italian inheritance tax also applies to assets located abroad, the tax paid in Italy may be reduced by the inheritance tax paid to a foreign country on the same succession and in relation to the assets situated in that country. The credit is available up to the amount of Italian tax proportionate to the value of those foreign assets. In this way, the same asset is not fully taxed twice.

A more delicate issue concerns assets situated in Italy. Italy taxes these assets, but the country where the heir lives may also impose tax on the inheritance received. In this situation, the solution does not come from Italian law alone, but from the rules of the other country and from international conventions against double taxation, where they exist. These instruments determine which country has the right to tax and how any duplication should be neutralised.

The practical point is that the risk can be managed, but only by examining both legal systems together rather than separately. Verifying in advance how the Italian tax system interacts with that of the country where the heir lives turns a general concern into a precise calculation and often results in a tangible saving.

The most common mistakes made by heirs living abroad

Many mistakes recur regularly in this area, and almost all arise from missing information rather than genuine complexity. The most dangerous is assuming that, because the heir lives abroad, Italy has no tax claim. As explained, tax is still due on assets situated in Italy, and failing to recognise this exposes the heir to assessments and penalties.

The next most common mistake is delay. The succession declaration must be filed within twelve months from the opening of the succession, and those living abroad often postpone the process, underestimating how long it takes to obtain certificates, land registry searches and valuations across two countries. Another recurring error is confusing the heir’s residence with that of the deceased and calculating the tax on the wrong basis, either declaring assets that should not have been included or omitting relevant assets.

Some heirs consider only inheritance tax and forget mortgage registration tax and cadastral tax on real estate, resulting in a higher total amount than expected. Others, by contrast, pay more than necessary because they fail to claim a credit for tax already paid abroad where the requirements are satisfied. The valuation of assets is another area where mistakes are common. Assigning an approximate value to properties or company interests may result in adjustments many years later.

In our experience, the common factor behind these mistakes is improvisation, made worse by distance. Handling the matter according to a clear method, with someone able to coordinate the rules of both countries, is what prevents a small misunderstanding from becoming a significant cost.

When tax and legal advice is needed

Not every succession requires the same level of assistance, and it is reasonable to assess this before taking action. Where there is only one asset of modest value in Italy and the family relationship is straightforward, the heir may in many cases manage through ordinary formalities. The position changes when an international element is involved, because each step must be coordinated across two legal systems.

Advice is needed where the estate includes real estate, company interests or bank accounts that must be valued according to precise criteria, where it is necessary to establish whether the deceased was genuinely resident in Italy or abroad and determine the resulting taxable base, where a credit must be claimed for taxes paid outside Italy, or where the heir’s country of residence also seeks to tax the inheritance, raising the issue of double taxation. In all these situations, an error in the initial approach does not merely result in additional expense. It may lead to disputes arising years later.

This is where the assistance of the Law Firm provides real value. We combine the tax and legal analysis of the succession and rely on trusted professionals in the principal foreign jurisdictions to coordinate the Italian requirements with those of the country where the heir lives, from the valuation of assets to dealings with the tax authorities of both countries. If you have inherited assets in Italy while living abroad, the Family Law Boschetti team assists you in calculating exactly what is due, obtaining every legitimate tax saving and completing the process without leaving unresolved issues.