Inheritance and donation in Italy
When speaking of inheritance and donations for a foreign citizen with assets in Italy, one enters a complex legal field, where it is essential to deeply understand Italian rules and the applicable international laws.
The transfer of patrimony, both through succession and through donation before death, can create significant legal problems, especially when one is residing abroad or possesses assets in multiple Countries. For this reason, it is crucial to rely on experienced professionals like Boschetti Studio Legale, which for years has successfully assisted international clients in the planning of their inheritance and management of donations.
In Italy, donations during life must be considered at the moment of succession, since donations must be inserted in succession and directly influence the shares of forced heirship reserved to legitimate heirs. These legal aspects require careful planning and expert support, which Boschetti Studio Legale is able to offer to foreign citizens and to a person residing abroad with assets in Italy.
- Inheritance
- Acceptance of the inheritance
- Actions to protect the inheritance
- Renunciation of the inheritance
- Inheritance collation
- Consensual inheritance division
- Judicial inheritance division
- Acceptance of inheritance with benefit of inventory
- Inheritance representation
- Inheritance shares with and without a will
- Inheritance and donation
- Inheritance to grandchildren
- Digital inheritance
- Petition for inheritance
- Division of the inheritance community
- Lying inheritance
- Inheritance for de facto couples
Legal Advice for Inheritance and Donations in Italy
For a foreigner who wishes to regularise their donations or plan a succession in Italy, it is indispensable to avail oneself of the advice of a lawyer specialised in donation and succession. In this scope, Boschetti Studio Legale offers tailored advice for every client, carefully analysing the patrimony and providing clear indications on how to manage assets according to Italian regulation.
One of the most delicate aspects of succession planning concerns the application of Italian law or of the law of the Country of habitual residence or citizenship of the deceased, as provided for by EU Regulation n. 650/2012. In many cases, in fact, a foreign citizen residing abroad can decide that Italian law govern their succession for assets located in Italy, provided that the planning is carried out correctly. Boschetti Studio Legale is the law firm to assist you in every phase of this process, helping you to choose the best solution for you and your heirs.
Succession planning becomes even more complex when donations have been made during life. In Italy, donations must be counted in the division of the inheritance to ensure respect for the shares of forced heirship. This means that the heirs might be obliged to contribute the donations received through the mechanism of collation. Depending on the cases, it can be a collation by imputation, which allows the heir to retain the asset received, but imputing its value to their share, or a voluntary collation, which entails the restitution of the asset to the inheritance mass.
With Boschetti Studio Legale, you will always be supported by a team of experts in donations and successions, who will guide you in assessing how and when donations made during life must be integrated into the inheritance patrimony. This is particularly relevant when it concerns indirect donations, a phenomenon often underestimated but with a significant impact on the division of the patrimony. Indirect donations, in fact, such as the payment of the price of a property registered to a third party or the payment of sums of money, must be carefully monitored to avoid future conflicts among heirs.
Typical scenarios / Case studies
The typical scenarios have been developed by combining the most significant family law situations that our firm regularly handles, creating structured and realistic examples designed to help readers better understand and navigate their own legal matters. The case studies, on the other hand, are based on real cases handled by our firm, with all personal data and identifying details anonymised to protect client confidentiality.
Registering a cohabitation agreement and regularising the status of a foreign partner
A couple living in Rome, consisting of an Italian citizen and his foreign partner without valid residence documents, sought legal protection for their relationship. An urgent application under Article 700 of the Italian Code of Civil Procedure was filed to safeguard their cohabitation, followed by proceedings to obtain an EU family member residence card.
Adult adoption to legally recognise a de facto family relationship
A United States citizen living in Rome sought to formalise a long standing family relationship with his uncle by marriage through adult adoption. Proceedings were brought under Articles 291 et seq. of the Italian Civil Code to obtain legal recognition of their established family bond.
Cohabitation agreement for an Italian Brazilian couple: protecting assets and securing residence rights
An Italian entrepreneur and his Brazilian partner had been living together in Milan for three years. Their situation involved three interconnected legal vulnerabilities relating to immigration, asset protection and succession planning, all addressed through a coordinated legal strategy.
Adoption in Colombia: an Italian couple fulfils their dream after a three year journey
A couple married for eight years embarked on an international adoption in Colombia. The procedure involved two legal systems, three Italian institutions and the Colombian Central Authority, requiring careful coordination throughout every stage of the process.
Succession involving heirs in four different countries: coordinated management across Italy, the United States, the United Kingdom and Switzerland
An Italian entrepreneur left assets located in Italy, the United States and Switzerland, with four heirs residing in four different countries. The matter required the parallel coordination of four legal systems and four tax regimes.
Adult adoption of a partner’s child: legal recognition of a twenty year family bond
A fifty eight year old man seeks to adopt his wife’s thirty year old son, whom he has helped raise for twenty years. Although the relationship was genuine and long established, it had no formal legal recognition, with significant implications for the biological children’s inheritance rights.
Challenging a will for infringement of forced heirship rights: €800,000 recovered for the heirs
Two children inherited only €20,000 each under a will that left almost the entire estate to their late father’s second wife. An action to enforce their forced heirship rights was successfully resolved through mediation.
Succession planning for a family business: transferring a €3 million business to the next generation
A sixty two year old entrepreneur needed to transfer ownership of a company employing fifty people to the son who had been managing the business, while safeguarding the interests of his daughter, who had chosen a different career path. A family agreement and a holding structure ensured business continuity and long term stability.
International adoption by a single parent: when the law opens a path few people know exists
A forty five year old single woman embarked on an international adoption. Although legally possible, this route remains little known and requires a carefully planned legal strategy from the very first stage, beginning with the application for the certificate of suitability.
Digital inheritance: recovering cryptocurrencies and digital assets after death
A professional passed away leaving more than €600,000 in cryptocurrencies held across multiple wallets and exchanges, without providing any access instructions. A substantial digital estate was at risk of being lost forever.
Legal name change for a transgender person: aligning official documents with gender identity
A thirty two year old professional, who had been undergoing hormone therapy for eight years, still had official documents bearing the male name assigned at birth. This discrepancy repeatedly forced unwanted disclosure of her gender identity in professional, banking and administrative settings.
Legal gender recognition and the update of more than 20 official documents: from court judgment to a new legal identity
A forty five year old executive had already obtained a court order granting legal gender recognition but was then faced with the real challenge: coordinating the update of an identity card, driving licence, university degree, employment records, mortgage documentation and insurance policies across multiple authorities, each with different procedures.
How can we help you
Relying on Boschetti Studio Legale means having available a reliable and competent partner for succession planning and management of donations in Italy. Thanks to our vast experience, we are able to offer personalised advice both to foreigners residing in Italy and to foreign citizens with assets in our Country.
We are aware of how delicate the question of donations during life and succession is and of how these can impact the balance of inheritance shares. We will support you in the management of all previous donations and in the assessment of the effects that these will have on your succession. Together, we can elaborate a succession strategy that respects your wishes, ensuring you that your heirs receive the proper shares in compliance with Italian regulation.
Boschetti Studio Legale also deals with the management of collations, both voluntary and by imputation, and with the correct integration of indirect donations. Often, the latter are not immediately evident, but can represent a substantial part of the patrimony to be managed. With our advice, you will be sure not to leave anything to chance and to avoid possible disputes among your heirs.
The experience of a lawyer for inheritance and donations is put at your service to answer all your questions and to help you navigate the complexities of Italian inheritance law, so that you can plan the transfer of your patrimony with serenity. Contact us today for in-depth advice: Boschetti Studio Legale is at your side to protect your patrimony and ensure that your wishes are respected.
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This form is reserved for those who need legal assistance on a concrete situation. We do not provide free advice nor answers to generic queries by email. If you have a case that requires professional assessment, fill in the form: we will contact you back for a first exploratory meeting.
Via dei Gracchi, 151
00192 Rome – Italy
info@familylawboschetti.com
Phone: + 39 – 06 889 21971
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Days: Monday – Friday
Opening hours: 9.00–13.00 / 16.00–20.00
Which lawyer to turn to for inheritance?
For questions linked to inheritance, it is advisable to turn to a lawyer specialised in inheritance law or in family law. This type of lawyer has experience in inheritance disputes, divisions of patrimonies and drafting of wills. In complex cases, such as disagreements among heirs or international inheritances, the lawyer will be able to provide adequate advice.
How much does a donation of inheritance cost?
The cost of an inheritance donation varies based on the value of the donated asset and on the relationship between donor and beneficiary. There are donation taxes, which vary from 4% to 8% on the value, in addition to notarial expenses and any fees for legal advice. It is also important to consider any costs of transcription in the real estate registers, if the donation includes real estate.
When does the donation harm forced heirship?
The donation harms forced heirship when it affects the share of inheritance reserved to forced heirs (spouse, children or, in their absence, ascendants). Italian law provides minimum shares of inheritance that must be ensured to these heirs, regardless of any donations made during life by the deceased. If the donation exceeds these unavailable shares, the forced heirs can contest the deed and request the reduction of the donation.
Which professional should one turn to for the succession?
For the succession, it is fundamental to turn to a notary for the drafting of the deed of succession and its transcription in the competent registers. In case of disputes among heirs or complex legal questions, the intervention of a lawyer experienced in inheritance law may be necessary. This professional can help to resolve legal disputes or offer advice on fiscal questions linked to the inheritance.
