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.
