Donation and inheritance collation in Italy
Donation and inheritance collation are two key legal institutions in the area of Italian inheritance successions. For a foreign citizen who resides in Italy, or who possesses assets there, these two concepts assume a particularly relevant role.
Preliminarily it is useful to give a brief definition of both.
Donation is a deed through which a subject, the donor, transfers to another subject, the donee, freely and with spirit of liberality, a determined asset or right.
Inheritance collation, instead, finds application in the succession scope aiming to ensure equity among heirs and forced heirs.
For donation and inheritance collation for foreign citizens in Italy it is essential to understand the mechanisms to ensure that their rights, and those of the other heirs, are respected and treated in conformity with regulatory provisions.
- Eredità
- Accettazione dell’eredità
- Azioni a tutela dell’eredità
- Rinuncia dell’eredità
- Donazione e collazione ereditaria
- Divisione ereditaria consensuale
- Divisione ereditaria giudiziale
- Accettazione eredità con beneficio d’inventario
- Rappresentazione ereditaria
- Quote ereditarie con e senza testamento
- Eredità e donazione
- Eredità ai nipoti
- Eredità digitale
- Petizione ereditaria
- Divisione della comunione ereditaria
- Eredità giacente
- Eredità per le coppie di fatto
What is inheritance collation?
Inheritance collation is a legal institution provided for and regulated by the Italian Codice civile, and operates preliminarily in cases in which one must proceed with an inheritance division.
It consists of the obligation, for the children, the spouse and their descendants, who have received donations during life from the deceased, to contribute to the inheritance estate the value of the donated assets to proceed with a correct redistribution of the patrimony.
With this instrument, therefore, the legislator pursues the intent to restore equality of treatment in the distribution of the inheritance patrimony among family members. The institution naturally benefits the heirs who, during the life of the deceased, have not obtained assets or rights in donation.
Effecting the collation means identifying the inheritance mass that must be divided, including assets that have left it as an effect of the liberalities carried out by the deceased during life.
The collation, aimed at the apportionment that precedes the division, can take place in two ways:
- Collation in nature: the donated asset is materially returned and contributed to the inheritance estate.
- Collation by imputation: instead of physically returning the asset, the heir subtracts from the value of their inheritance share the value of the donation received. This method is used especially when it concerns money, or assets that cannot be returned in nature, and is in fact the most used since the donated assets are consumed or alienated before the opening of the succession.
The action of collation, as anticipated, has as its object all donations, direct and indirect, translative and constitutive, liberatory or remunerative, made by the deceased during life.
It must however be specified that, for there to be an obligation of collation, it must be a real donation. In other terms, it must not be a non-donative legal transaction such as, for example, the loan for use or the interest-free loan, but it must be a deed that can really determine the impoverishment of the donor and voluntary enrichment of the donee, for spirit of liberality, even where this happens indirectly.
Indeed, indirect donations are also subject to inheritance collation, which result from negotiating schemes that possess a typical cause different from the donative one. These are hypotheses in which such enrichment of the beneficiary does not strictly depend on a contract of donation, but on legal acts or transactions whose immediate scope is not that of satisfying the already mentioned liberal spirit.
To conclude, provisions that have modest value in favour of the spouse, expenses for the maintenance and education of children, those incurred for illness, for weddings or those of an ordinary character are not subject to collation by law.
Differences between dispensation from collation and from imputation
That of collation is a procedure provided for by the Italian legal system, unless the donee is dispensed by the donor, within the limits of the available share.
The legal prerequisite is to be co-heirs with respect to the subject towards whom one is required to effect it.
Where instead the deceased subject has expressly dispensed by will from the obligation of collation the subject who has received donations, the succession and the division will take place as if the assets that left the inheritance estate due to dispensed donations had never been there.
With dispensation from collation, therefore, is meant the faculty of the deceased to exempt the subject beneficiary of the donations from collation through an express declaration of dispensation, which acts within the limits of the available share. For the part that exceeds, the dispensation will inevitably entail a harm to the rights of forced heirship.
The difference between this typology of dispensation and that from imputation is very relevant, operating on clearly distinct levels. With dispensation from collation the heir is allowed to retain the assets received in donation without having to contribute them, but it cannot prejudice the rights of the other heirs. If the donation exceeds the available share, in fact, the remaining heirs can act in court in order to obtain a reduction of the donations.
Dispensation from imputation, instead, concerns the possibility of exempting the heir not only from the obligation to contribute the donated assets, but also of considering such assets for the purposes of calculating the share of forced heirship.
In such case the donated asset is not counted in the inheritance share of the beneficiary subject.
Legal advice for donation and inheritance collation in Italy
For foreign citizens residing in Italy or for persons who reside abroad but have assets in Italy, the management of donations and inheritance collation can prove very complex.
Italian regulation, although very clear on the point, must be interpreted in light of any rules of private international law, which may influence the treatment of donations and successions.
A lawyer for inheritance successions with experience in international questions can offer fundamental assistance to ensure that the rights of heirs are respected and that the inheritance division takes place in conformity with the Italian legal system.
Questions relating to collation by imputation, dispensation from collation and donations, may vary depending on the specific circumstances of the case, making crucial the importance of specialised legal advice.
Relying on a law firm for foreigners residing in Italy allows obtaining the right support, complete and professional, to address such delicate patrimonial questions.
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How can we help you
Boschetti Studio Legale assists foreign citizens and every person residing abroad who possess assets in Italy. If you have received a donation, or wish to make one, or if you find yourself managing an inheritance collation in which you are involved, the lawyers of our team will help you to resolve all the legal questions connected.
Boschetti Studio Legale can be a guide for donation and inheritance collation for foreign citizens in Italy, offering its clients professionalism and support on:
- donations and inheritance collations, including deeds of donation and dispensation from collation;
- equitable division of the inheritance;
- litigation linked to collation and reduction of donations;
- interpretation of Italian and international rules on succession matters.
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Which lawyer to turn to for inheritance?
For questions linked to inheritance, it is advisable to turn to a lawyer specialised in inheritance law. This professional will have experience in the regulations that govern the inheritance, the management of patrimonies and successions, and will be able to assist you in the resolution of disputes among heirs, in the drafting of wills or in the renunciation of the inheritance. In particular, it can be useful to turn to a lawyer who is also aware of private international law, where the succession presents cross-border profiles.
How much does a lawyer for an inheritance case cost?
The cost of a lawyer for an inheritance case can vary based on various factors, including the complexity of the case, the duration of the proceeding, and the rates applied by the law firm. Generally, costs may include fees for advice, procedural disbursements. Normally, a quote is requested before conferring the assignment, to have a clear idea of the expenses to be faced. In case of high amounts, generally law firms provide for forms of instalment payment.
What falls within inheritance collation?
Inheritance collation includes all the assets and donations that an heir has received during life from the deceased, which must be returned or considered in the calculation of the total inheritance at the moment of the succession. The objective of this institution is to ensure equity for all the legitimate heirs. Movable assets, real estate and sums of money received fall within collation, except for some particularities that may be provided for in the will. It must be specified that inheritance collation applies only between children and their descendants, in addition to the spouse, if they are called to the succession.
