Renunciation of the inheritance for a citizen in Italy
In Italy, acceptance of the inheritance is a legal act that entails the transfer of the rights and obligations of the deceased to their heirs. This process not only applies to Italian citizens, but also concerns foreign citizens residing in Italy, or who, being abroad but having a link with an inheritance in our Country, are subject to the same Italian regulations.
However, for the latter there may be further complexities linked to dual jurisdiction, since they are transnational inheritances. It must be specified, in fact, that the law applicable to the succession may be that of the deceased’s Country of origin, but in the case in which there are real estate of the inheritance compendium located in Italy, or persons residing in the Country, Italian law applies except for express choice of law made by the deceased themselves (so-called professio iuris).
The Italian legal system provides that anyone called to an inheritance must make a fundamental choice: accept it, or renounce it. This applies to any type of succession, whether legitimate (in the absence of a will), or testamentary (when there is the deed of last wishes of the deceased).
Naturally, for foreign citizens residing in Italy the question becomes more complex, with private international law coming into play.
The reference regulation on succession matters for foreigners, in the case of renunciation of the inheritance for a foreign citizen in Italy, is regulated, in addition to the Italian Codice civile, also by EU Regulation 650/2012 which establishes the law applicable to the succession having characteristics of internationality. The main criterion is the one that refers to the habitual residence of the deceased, but there are exceptions that allow opting for the law of the Country of citizenship of the deceased person.
The choice to accept or renounce the inheritance, and therefore to become or not heir, is a fundamental moment, to be addressed with awareness regarding all the legal consequences deriving from one case and the other.
Generally it can be affirmed that recourse to the institution of renunciation of the inheritance is dictated by the will of the called heir to avoid legal responsibilities and patrimonial charges, as will be seen below.
This determination, therefore, must be officialised in solemn form through deed of renunciation, to be effected at the Tribunale of the place where the succession was opened (last domicile of the deceased), or with public notarial deed.
- 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
What are the effects of the renunciation of the inheritance?
The renunciation of the inheritance is a unilateral, voluntary and formal act that must take the express form through a declaration made before a notary or before the clerk of the Tribunale of the place where the opening of the succession occurred.
The importance of said declaration is such that the renunciation does not admit any form of condition, term, limitation, nor can it be limited only to a share of the inheritance. There is therefore no possibility of a succession with partial renunciation: one renounces the entire inheritance, both in terms of asset and liability. Otherwise, the declaration of renunciation is affected by nullity and does not produce any effect. Likewise, partial acceptance of the inheritance is also void.
Furthermore, it cannot be effected against payment of consideration, or in favour only of some of the other subjects called to the inheritance, entailing in these cases the opposite effect, namely the acceptance of the inheritance.
The right of the called heir to renounce the inheritance is subject to the same ten-year prescription term to which the possibility of accepting refers, and this term runs from the day of the death of the deceased.
The renunciation is revocable if, following the refusal, the inheritance has not already been acquired by others having further degree in the meantime, and until the prescription term of acceptance has not expired.
The called party to the inheritance who subtracts or hides assets pertaining to the inheritance itself loses the right to renounce, being consequently considered pure and simple heir.
The effects of the renunciation are very relevant from the legal point of view.
First of all, the renouncing heir is considered as if they had never been called to the inheritance: this means that they cannot advance any claim or right on the assets that compose the estate, but at the same time they are not even responsible for the debts contracted during life by the deceased.
The renunciation, in fact, has the main purpose of protecting the heir from the risks linked to the acquisition of a patrimony that could be significantly burdened by liabilities, such as debts or other charges of fiscal nature.
It is well to specify, furthermore, that the renunciation of the inheritance does not automatically imply renunciation of all the rights deriving from the opening of the succession. For example, it does not entail the renunciation of any legacies by virtue of the total independence of the qualities of heir and legatee.
Likewise, the renouncer has the right to retain any donations made to them during life by the deceased.
Cases in which the renunciation of the inheritance is useful
The renunciation of the inheritance is a choice that can prove useful in various circumstances, especially when the patrimonial situation of the deceased is uncertain, or when the costs linked to the management of the succession are higher compared to the benefits.
The renunciation also becomes a useful instrument to facilitate other co-heirs with a single transfer of ownership should the inheritance be active, or to face particular situations in which minors, interdicted and disabled persons are called to the inheritance (naturally, in these cases the authorisation of the supervisory Judge of the place of residence of the minor or guardian will be necessary).
The most common cases from which it is evident that it is preferable to opt for the renunciation of the inheritance are:
Inheritance burdened by debts: if the deceased has left a passive rather than active inheritance, the heir by accepting the inheritance risks having to pay with their personal patrimony. Renunciation is the only effective solution to avoid the assumption of such responsibility. The renunciation, therefore, protects the heir from the deceased’s creditors who will not be able to take action on their personal assets;
Family conflicts: in some situations disagreements and tensions can arise among the heirs, especially in extended or international families. The renunciation of the inheritance can avoid legal disputes;
Complex management of the patrimony: when the inheritance compendium is composed of assets located in different Countries, or the real estate is difficult to manage, the heir might decide to renounce to avoid practical and fiscal complications;
International patrimonial constraints: managing an international inheritance succession can require time, costs and an in-depth study of the relevant regulation, precisely due to the presence of a foreign subject who does not possess familiarity with Italian legislation. In such case, the renunciation of the inheritance might prove the safest and simplest choice not to run legal-fiscal risks linked to the internationality of the succession.
Legal advice for the renunciation of the inheritance
Renouncing the inheritance is a deed that requires preliminarily a careful assessment, as well as adequate legal advice from a lawyer for inheritance law, also international.
Turning to a law firm for the renunciation of the inheritance can help you to understand the implications of your decision.
Boschetti Studio Legale is at your side, guiding you in the drafting and presentation of the deed of renunciation before the competent authorities.
Legal assistance becomes even more crucial in cases of renunciation of the inheritance with foreign deceased, where it is necessary to coordinate Italian regulation with that of the deceased’s Country of origin.
Furthermore, the lawyers specialised in the matter of our Studio will be able to examine the possibility of less drastic alternatives compared to renunciation, such as acceptance of the inheritance with benefit of inventory, a modality that would allow the heir to limit their liability to the inheritance assets (so-called intra vires liability), avoiding having to be liable for the debts of the deceased with their personal patrimony (so-called ultra vires liability).
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
Our law firm for foreign citizens residing in Italy offers a service of complete and personalised advice for the renunciation of the inheritance, both for residents in Italy and for persons residing abroad.
Thanks to the experience matured in inheritance law and private international law of our team, Boschetti Studio Legale can manage every aspect of the procedure, from the prior verification of the assets that compose the inheritance estate to the analysis of the liabilities, up to the formalisation of the deed of renunciation.
Our Studio can also assist you in assessing the best possible options to best protect your interests, avoiding that you may make erroneous assessments or take hasty decisions.
Whether it is a national or transnational succession, our objective is to ensure you a clear and risk-free process, simplifying for you the complex inheritance questions and offering you all the necessary support in this delicate moment.
To correctly carry out the renunciation of the inheritance, also in the case of renunciation of the inheritance for a foreign citizen in Italy, at the registry of the competent Tribunale, Boschetti Studio Legale will take care of gathering all the necessary documentation, fixing the first appointment with the judicial authority.
Subsequently, the lawyers of our team will take care of providing:
- the substitutive declaration of certification of death or extract of the death certificate;
- the valid identity document and tax code of the renouncer;
- the copy of the tax code of the deceased;
- the authentic copy of any will;
- the authentic copy of the authorisation of the supervisory Judge if among the renouncers there are minors, or interdicted or disabled persons.
Boschetti Studio Legale will respect the times provided for by law to submit the request for renunciation of the inheritance from the date of death, within the prescription term of your right to accept the inheritance.
By turning to us, we can submit a single request for renunciation in the case in which the interested subjects are more than one and belong to the same degree of kinship.
Fill in the form to allow us to assess your case. We will contact you back within 48 working hours to inform you whether and how we can assist you.
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.
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How much does it cost to do a renunciation of inheritance with a lawyer?
Doing a renunciation of inheritance with a lawyer has a variable cost, depending on the complexity of the case, on the procedural disbursements to apply to the competent Tribunale and on the fees established by the Studio Legale.
How to renounce the inheritance from abroad?
To renounce the inheritance from abroad it is necessary to submit a formal declaration of renunciation at the competent Italian consulate, or delegate an Italian lawyer with a special power of attorney. The deed of renunciation must be deposited with the competent Italian Tribunale for the succession.
The cost to effect a renunciation of inheritance through a lawyer can vary, since it depends on the complexity of the situation, on the legal expenses necessary to start the procedure with the competent Tribunale and on the fees fixed by the Studio Legale that one decides to engage.
How much does it cost to renounce the inheritance?
The cost to renounce the inheritance can vary based on the case and its complexity, as well as based on the professional one turns to, namely whether one effects the declaration of renunciation with the notary or whether one deposits the same declaration of renunciation at the registry of the competent Tribunale assisted by a lawyer.
How long does the renunciation of the inheritance take?
The renunciation of the inheritance can be effected within 3 months from death, if one is in possession of inheritance assets, or within 10 years from the opening of the succession if one is not in possession of them. Generally, the drafting of the declaration takes a few days, but the times can vary based on the competent courts or notarial offices involved.
