International succession in Italy
- International succession in Italy
- Inheritance abroad: when and why to turn to a lawyer
- When does succession become international?
- How many types of international succession are there?
- When does it concern non-EU international succession?
- The main problems of international succession
- Legal advice for international succession for a foreigner in Italy
Inheritance matters can become complicated when a case presents transnational profiles. We speak of international succession for foreigners in Italy precisely in those complex cases in which, for example, a foreign citizen owns assets in Italy or when an Italian citizen has heirs or properties abroad, and it is necessary to identify the regulation of the succession.
A person residing abroad should be concerned about how to manage the succession of a real estate asset located in Italy. At the same time, foreigners residing in Italy should be interested in how to plan a future succession of their real estate patrimonies located in other non-EU states. For these needs Boschetti Studio Legale intervenes, a reality composed of a team of lawyers specialised in inheritance law: we offer support to anyone who finds themselves in a situation that requires specific legal advice to manage complex successions, including cross-border successions.
Thanks to our experience in cases of international inheritance succession, we can help anyone needing legal assistance to transfer the assets of a deceased person between Italy and other Countries, such as the United States, Australia, Great Britain, Brazil, Argentina, etc.
- Succession
- Declaration of succession
- Inheritance succession
- Legitimate succession
- Testamentary succession
- International succession
- Succession planning
- Business succession
- Generational transition of the business
- Family pacts
- Patrimonial planning
- Inheritance pacts
- Inheritance retraction
- Patrimonial segregation mortis causa
- Particular phenomena of succession
Inheritance abroad: when and why to turn to a lawyer
Turning to a lawyer for an international testamentary succession is fundamental to address formal and bureaucratic obstacles, and to reduce timeframes, especially when it concerns inheritance distributed among various States.
For example, when a person residing in Italy inherits from a family member who lived abroad, or if the deceased had properties in Italy but foreign heirs, the management of the matter requires specific competences regarding private international law. Non-EU States, such as Australia or the United States, for example, present completely different approaches on the validity of wills, on the modalities of transfer of ownership and on succession procedures in general.
Managing the case of an Italy-Australia international succession or of an Italy-USA international succession is not a simple matter and within everyone’s reach. In this case the assistance of a law firm experienced in international successions is fundamental in the drafting of a will that is compliant with both Italian and Australian law, so as to avoid complications for the heirs at the moment of succession.
Thanks to our competence in matters of non-EU international successions, our team of lawyers can provide complete assistance in every phase, from the assessment of the applicable regulation to the transfer of assets and the management of administrative and fiscal matters. The objective of Boschetti Studio Legale is to ensure that the interests of its clients are protected, applying the correct legislation to each case.
When does succession become international?
A succession is defined as international when the deceased or their assets are located in different States. For example, the death of an Italian citizen who leaves assets abroad, or of a foreigner who leaves assets in Italy, requires a cross-border procedure. Another situation is that in which the deceased has left heirs residing in different countries, as in the case of a surviving foreign wife or of Italian heirs residing abroad. In all these situations, Boschetti Studio Legale is available to clarify every aspect and follow the necessary procedures.
The management of an international succession requires a detailed assessment of the regulations at play in the various States involved. Since inheritance laws can vary considerably from Country to Country, it is necessary to establish from the outset which rules apply in each specific case and which court has competence to resolve any disputes. In case of disputes, the competent Forum to judge will have to be identified.
International succession, therefore, occurs when, due to the specificity of the case, the legal systems of different States are involved, as for example in the case of the Italian citizen who owns real estate abroad or, again, in the hypothesis of the resident in a foreign Country with Italian heirs. A typical case might be that of an Italian with property in Germany or of an Italian citizen who lives in the United Kingdom, with foreign heirs, and wishes to leave their assets to relatives in Italy.
Italian regulation on the topic of international legal conflicts is contained in Legge n. 218/1995, which however is superseded by the rules of Regolamento (UE) n. 650/2012, which entered into force in 2012 and is applicable to all persons deceased after 17 August 2015. Among the various rules of interest, it must be highlighted that the regulation has introduced the European certificate of succession, an instrument conceived to simplify the management of inheritances that involve multiple States of the European Union.
It is important to specify that the aforementioned Regulation is not applied by some Member States, in particular the United Kingdom, Ireland and Denmark, which maintain their national law on the topic of international successions. When one of these Countries is involved, in fact, the other EU States apply their national regulation to resolve the question. In complex contexts like these, specific legal advice is often essential to ensure correct management compliant with the wishes of the deceased in every Country concerned.
How many types of international succession are there?
There are two main categories of international succession: testamentary succession and legitimate succession. These typologies define how to proceed based on the presence or absence of a will and on the applicable law, establishing different modalities of management of assets depending on the case.
In international testamentary succession, the deceased has left written wishes that clearly indicate the destination of their assets. In these cases, the management of the succession is based on the provisions of the will, and the main task is to execute the wishes of the deceased, respecting the rules of the Country in which the assets or the beneficiaries are located.
For example, if a person of French citizenship, residing in Spain, owns an apartment in Italy and leaves a will that assigns ownership to an heir in Germany, the succession will have to respect Italian regulation as regards the transfer of the asset, but at the same time take into account the wishes expressed in the will. The European regulation on succession can facilitate the procedure, making the will valid and recognised among the EU Countries involved, avoiding complications for the heirs.
International legitimate succession, instead, applies when a will is missing, therefore the law establishes who the heirs are and to what extent they must receive the assets. The rules vary significantly from Country to Country. Let us take the case of an Italian citizen residing in Brazil, deceased without a will, who leaves real estate in Italy and bank accounts in Brazil. In this scenario, Italian law intervenes to establish the succession of the assets present in Italy, while Brazilian regulation will deal with the assets in Brazil. However, the rules of private international law can limit the choice on the topic of applicable law.
In some particular cases, the heirs may have to face issues linked to double taxation and to the need to demonstrate their status of heirs in the various Countries. Here, the use of the already mentioned European certificate of succession, applicable within the EU, can simplify the process, facilitating the recognition of the heirs and of their shares in the Countries adhering to the regulation.
Depending on the situation, qualified legal advice is essential, which we at Boschetti Studio Legale are able to provide, so that it is clarified which law applies to the succession and to ensure that the interests of the heirs are fully protected in the various jurisdictions involved.
When does it concern non-EU international succession?
A non-EU international succession occurs when at least one of the Countries involved does not belong to the European Union, as happens, for example, in successions concerning Italy and Countries such as the United States or Australia. In these cases, the applicable regulations differ significantly from those adopted in the European context and provide for specific regulations that make an in-depth and personalised approach necessary.
Here are some concrete examples of non-EU international succession:
- Succession between Italy and the United States: In a situation in which an American citizen with habitual residence in Italy leaves properties both in Italy and in the United States, there are complex aspects linked to the different US regulation, where inheritance law varies from State to State. Boschetti Studio Legale assists the client to ensure that the patrimony is transferred according to Italian law and recognised in the United States, taking care of the documentation necessary to obtain recognition of succession rights in each State involved.
- Succession between Italy and Australia: In case of assets inherited between Italy and Australia, similar issues arise. For example, if an Italian citizen residing in Italy leaves real estate in Australia in inheritance to their children, it will be fundamental to coordinate Italian regulations with Australian ones to avoid double taxation and differences in the calculation of succession rights. Our team of experts elaborates all the procedures necessary to obtain the transfer of ownership in Australia, assisting Italian heirs in the formalities and requests to be submitted to Australian authorities.
It must be remembered that one of the most common problems in non-EU successions is double taxation, that is to say the risk of paying inheritance taxes both in Italy and in the non-EU Country where the assets are located. For example, in the case of a succession between Italy and the USA, Boschetti Studio Legale verifies the possibility of applying any bilateral agreements between the two States to avoid double taxation. These treaties often provide for exemptions or tax credits, which our Studio Legale can help to obtain to reduce the tax burden for the heirs.
The main problems of international succession
Cross-border successions pose numerous challenges, from conflicts between the various national regulations to fiscal complexities. Among the most common problems, there are the differences in the inheritance rights of the surviving foreign spouse, issues on taxation and difficulties in the reciprocal recognition of legal documents. Boschetti Studio Legale is the law firm for every need, offering tailored solutions to address all these critical issues, ensuring that the transfer of assets takes place in compliance with the laws of both Countries involved.
When speaking of international successions, and also of inheritance of the foreign wife, it is important to distinguish between the laws regulating the civil part and those addressing fiscal aspects. In fact, these two areas follow different regulations.
As already written, for the civil part of successions, since 17 August 2015 Regolamento (UE) n. 650/2012 applies. This regulation introduces a general rule: the law to be applied is that of the State where the deceased habitually resided at the moment of death, except for some exceptional cases. This rule replaces the previous criterion of citizenship (as provided for by Italian Legge n. 218/1995), thus giving more weight to habitual residence rather than to nationality.
Determining habitual residence can be complex in some cases. For example:
- Work abroad: if a person moves abroad temporarily for work but maintains strong links with the Country of origin (for example, a house, family, and regular social contacts), habitual residence might remain in the State of origin.
- Frequent transfers: a person who lives in multiple Countries without permanently establishing themselves in any of them might see their habitual residence defined based on other factors, such as the Country in which they have family or important properties.
- Health reasons: even a stay abroad for medical reasons, although prolonged, might not be considered a habitual residence, if the person continues to consider the Country of origin as their reference point.
However, the regulation also allows choosing the law of the State of citizenship, on condition that the deceased has clearly expressed it. Thus, for example, a French citizen residing in Italy can decide to have their succession regulated by French law.
Fiscal aspects, instead, remain under the control of each Country. There is no single European law for inheritance taxes; each State applies its own national regulations. In some cases, bilateral treaties exist between States to avoid double taxation or to establish specific agreements on inheritance taxes.
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.
Legal advice for international succession for a foreigner in Italy
Boschetti Studio Legale is a law firm specialised in international succession, and can help both foreigners with assets or heirs in Italy, and Italians with property or heirs abroad. Relying on our team means having at one’s disposal experts who follow every aspect of the succession process, ensuring maximum attention to each detail.
Here are some concrete examples of how Boschetti Studio Legale assists its clients:
- Verification of testamentary provisions: If a foreigner residing in Italy or an Italian abroad has left a will, our firm deals with verifying that it is valid and recognised by the Country in which the assets must be transferred. For example, if a British citizen residing in Italy leaves a house in London in inheritance to their Italian children, Boschetti Studio Legale will manage the recognition of the will both in Italy and in Great Britain, ensuring that every document is accepted by the competent authorities of both Countries.
- Management of fiscal matters: One of the most delicate phases in cross-border successions concerns taxation. Boschetti Studio Legale assists its clients in the management of inheritance taxes, assessing the most favourable fiscal treatments and avoiding double taxation. For example, in the case of an American citizen residing in Italy who leaves assets to their Italian children, our team verifies how to avoid double taxation between Italy and the USA, applying the exemptions and deductions provided for in international treaties.
- Administrative assistance for transfer of assets: Often, the transfer of real estate or bank accounts requires complex administrative steps, especially if the assets are located in Countries with different rules from the Italian ones. Let us imagine the case of an Australian citizen deceased with a bank account in Italy and a house in Australia to be transferred to an Italian heir: Boschetti Studio Legale coordinates all the procedures necessary to unblock the accounts and start the transfer of real estate property, dialoguing with banks and authorities of the various Countries involved. Assistance in the management of the inheritance of the surviving foreign spouse: When the deceased leaves a foreign spouse, succession procedures can be more complex, especially if the spouse does not stably reside in Italy or does not know the language. In these cases, Boschetti Studio Legale offers a complete guide, assisting in succession matters and in any requests for recognition of succession rights.
For example, in the case of a surviving French spouse who must manage assets left by the partner in Italy, the firm deals with all the legal procedures for the transfer of the assets to the spouse, ensuring full compliance with Italian regulations.
Our objective is to simplify the process, reduce waiting times and protect to the maximum the rights of our clients, ensuring that every aspect of international succession for foreigners in Italy takes place in a secure manner and in compliance with the laws.
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How much does an inheritance lawyer cost?
To know how much an inheritance lawyer costs it is necessary to request a quote from specialised firms because the cost varies based on various factors, such as the complexity of the succession, the value of the assets and the type of assistance required. It is important to request an initial consultation to assess the case and receive a clear and detailed quote, inclusive of all expenses provided for complete and secure management of the succession.
Which lawyer deals with succession?
A lawyer who deals with succession is, in general, the lawyer experienced in inheritance law. If the succession however has transnational profiles, the ideal figure to manage inheritance matters is the law firm experienced in international successions. Lawyers specialised in international successions assist in the management of regulations, documents and procedures to ensure the correct transfer of assets to heirs, both in Italy and abroad.
How much do inheritance taxes in Italy cost?
Knowing how much inheritance taxes in Italy cost is fundamental for those entering into contact with a succession matter. It must be known that inheritance taxes vary based on the value of the patrimony and on the degree of kinship with the deceased. It is advisable to request targeted fiscal advice or from an international tax expert or from a law firm that also deals with the matter of international taxation.
How to do the succession in Italy?
To know how to do the succession it is appropriate to inform oneself or ask for qualified advice. First of all, it is necessary to submit the declaration of succession to the Agenzia delle Entrate within one year of the death, attaching documents on the assets of the deceased. It is advisable to rely on an experienced law firm to ensure that all matters are carried out correctly and without errors, thus facilitating the transfer of assets to the heirs.
Which is the professional who handles successions?
The professional who handles successions is a lawyer not generalist, but rather specialised in inheritance law. The lawyers of Boschetti Studio Legale, experts in international and national successions, help to resolve complex issues, ensuring correct management of matters and the protection of the rights of heirs, both in Italy and abroad.
How much does it cost to do the succession in court?
How much it costs to do the succession in court depends on the complexity of the succession and of the assets involved. Certain are the inheritance taxes, legal fees and administrative costs. For a precise assessment, it is appropriate to request personalised quotes. Boschetti Studio Legale is the law firm par excellence in international successions for foreigners in Italy, with a prepared team and complete competence to ensure a service equal to your needs.
