When a family has connections and assets in more than one country, succession is no longer a straightforward process and becomes an interaction between different legal systems. Understanding which law governs it, which instruments can simplify it and how to organise it in advance makes it possible to face that moment with peace of mind rather than unexpected difficulties. Here is how it works, explained in simple terms, for those whose lives are divided between Italy and another country.<\/p>\n\n\n\n
Imagine a family with roots in two countries: one Italian parent, one foreign parent, a house in Italy, an apartment abroad and savings divided between banks in different countries. As long as life continues normally, this dual connection is a source of richness. When one of the parents dies, however, the children are faced with a question they may never have considered: how is an estate divided when it spans two legal systems? International succession involving assets in Italy and abroad is precisely this situation, and it is more common than it may appear.<\/p>\n\n\n\n
The first misunderstanding to address is also the most common. Many people assume that each asset is governed by the law of the country where it is located: the house in Italy by Italian law, the apartment abroad by the law of that country. For many years this was indeed the case, and the result was a fragmented succession, with different rules applying to the same estate. Today, at least within the European Union, this is no longer the guiding principle.<\/p>\n\n\n\n
It is also important to distinguish between two areas that are often confused. One issue is the civil law determining who inherits, in what shares and with what rights for protected heirs. Another is taxation, which follows its own rules and may involve more than one country. An estate spread across two countries may therefore be governed by a single law for civil purposes while still being subject to the tax systems of different States.<\/p>\n\n\n\n
For an international family, bringing order to this framework is not a theoretical exercise. It means knowing in advance which rules will govern the transfer of wealth to the next generation and removing uncertainty for the children at the most difficult moment.<\/p>\n\n\n\n
The first question asked by a family divided between two countries is simple: which law determines who inherits and in what proportion? Today, the answer revolves around a single criterion. The law applicable to an international succession<\/a> is the law of the country in which the deceased had their habitual residence at the time of death. That same law governs the entire succession, without distinguishing between movable and immovable assets and regardless of the country in which each asset is located.<\/p>\n\n\n\n This represents an important change in perspective. If a parent lived permanently in Italy, Italian law will determine who the heirs are, which shares belong to the children and the spouse, and which rights are reserved to protected heirs. It will do so even in relation to an apartment and bank accounts located abroad. If, by contrast, the deceased had their habitual residence in another country, the law of that country will govern the entire succession, including assets situated in Italy.<\/p>\n\n\n\n Habitual residence is not merely a matter of official registration. It is assessed by looking at the person\u2019s actual life, including where they had the centre of their interests, personal relationships and daily habits. For this reason, there is also a safeguard: where all the circumstances show that the deceased was manifestly more closely connected with a country other than the country of formal residence, the law of that other country may apply.<\/p>\n\n\n\n In our experience, this is where the most difficult uncertainties arise for international families, because a person who has spent their life between two countries rarely has an obvious habitual residence. Identifying it accurately is the step that determines everything else, and it is advisable to do so with the assistance of someone who understands both legal systems.<\/p>\n\n\n\n Behind this new framework is a rule with an uninviting name but very practical consequences. Regulation EU No. 650\/2012, often referred to as the Succession Regulation, applies to the estates of people who died on or after 17 August 2015. Its underlying principle is both simple and revolutionary: one law and one authority for the entire succession, regardless of the countries in which the estate is located.<\/p>\n\n\n\n The advantage for an international family is immediate. Instead of opening separate procedures in every country where assets are located, each governed by its own rules, the succession follows a single path. Not only is one law applicable, as explained above, but the courts with jurisdiction over the entire succession are also, as a general rule, those of the country where the deceased had their habitual residence. This means less fragmentation and a lower risk of conflicting decisions between countries.<\/p>\n\n\n\n There is, however, one important detail that must be understood. The regulation binds almost all European Union Member States, but not all of them. Denmark and Ireland do not participate. Where the estate involves a country entirely outside the European Union, that country continues to apply its own rules, which may not coincide with the European framework. In such cases, coordination between the different legal systems once again becomes essential.<\/p>\n\n\n\n It should also be remembered that the regulation governs the civil law of succession, not taxation. Knowing that there is a unified legal framework is reassuring, but applying it in practice requires a case by case assessment of which countries are involved and what role each of them plays.<\/p>\n\n\n\n Once the applicable law has been identified, a practical problem remains for every heir: how can I prove in another country that I am genuinely an heir? Presenting an Italian document to a foreign bank or land registry office that is unfamiliar with it can become an obstacle course involving translations, legalisations and repeated checks. The Succession Regulation introduced a specific instrument precisely to overcome this difficulty.<\/p>\n\n\n\n The European Certificate of Succession is a document confirming the status of an heir, legatee, executor of the will or administrator of the estate, and is designed to be used outside the country in which it is issued. Its main advantage is its circulation. Once obtained, it produces effects in all Member States bound by the regulation without the need for any additional recognition procedure. Anyone presenting it is presumed to hold the status indicated in the certificate, making it easier to deal with banks, registers and public authorities in other countries.<\/p>\n\n\n\n A few clarifications help avoid misunderstandings. Use of the certificate is not compulsory. It remains possible to rely on the domestic documents of each country, which the certificate does not replace. It is issued upon request by the heir or another entitled person by the competent authority and, in Italy, it is generally issued by a notary.<\/p>\n\n\n\n For a family with assets in two countries, this document is often the key to unlocking the foreign part of the estate. Knowing when to request it and from whom prevents the heirs from waiting for months to access an account or deal with a property that they are otherwise unable to manage.<\/p>\n\n\n\n The habitual residence criterion works well, but it does not always reflect the country with which a person feels the strongest connection. An Italian citizen who has lived abroad for many years may not want their estate to be governed by foreign law, particularly where that law treats the spouse differently or does not recognise a reserved share for the children. For these situations, the regulation allows a choice, and this is one of the most valuable instruments available to international families.<\/p>\n\n\n\n This choice is known as professio iuris, meaning the choice of the law applicable to one\u2019s succession. The rule is clear: a person may designate the law of the country whose nationality they hold, either at the time of making the choice or at the time of death, as the law governing their entire succession. Anyone with more than one nationality may choose any of the national laws connected with them. For a mixed nationality couple, this provides a degree of flexibility that is far from theoretical.<\/p>\n\n\n\n The choice, however, is not presumed. It must be expressly made, and the natural place for doing so is in a disposition upon death, typically a will. An Italian parent living abroad may therefore provide that Italian law will determine who inherits and in what shares, bringing certainty to a situation in which the habitual residence criterion might otherwise leave room for doubt.<\/p>\n\n\n\n This is where our assistance makes a practical difference. We draft coordinated wills across the two legal systems, verifying that the choice of law is valid in both countries and does not conflict with mandatory local rules. Deciding during one\u2019s lifetime which law will govern the succession is the most effective way to avoid leaving that decision to chance.<\/p>\n\n\n\n No parent wants their estate to become a source of conflict between their children, yet disputes are particularly likely in families divided between two countries. Different legal systems, different expectations and physical distance mean that only a few uncertainties may be enough to turn a succession into long and expensive litigation. The good news is that almost all of these conflicts can be prevented through timely planning<\/a>.<\/p>\n\n\n\n Planning begins with creating a complete map of the estate: which assets exist, in which countries and in whose name they are held. On that basis, the most suitable applicable law can be selected, its compatibility with the reserved shares of protected heirs under both legal systems can be assessed and a will, or coordinated wills, can be drafted using a coherent legal approach. This is a process of coordination that brings together the civil rules of two systems and anticipates potential areas of conflict before they develop into disputes.<\/p>\n\n\n\n Alongside the civil law aspects, taxation must also be considered. An estate located in several countries may be subject to taxes in each of them, with a risk of duplication that careful planning and international conventions can often reduce. Where appropriate, access should also be arranged to the instruments that facilitate administration, beginning with the certificate that allows heirs to establish their rights abroad.<\/p>\n\n\n\n If your family has roots and assets in Italy and another country, addressing these matters in advance is one of the most practical gifts you can leave to the next generation. The Family Law Boschetti team regularly assists international families with succession planning<\/a>, coordinating different legal systems with the expertise and discretion that such a sensitive matter requires.<\/p>\n","protected":false},"excerpt":{"rendered":" When a family has connections and assets in more than one country, succession is no longer a straightforward process and becomes an interaction between different legal systems. Understanding which law governs it, which instruments can simplify it and how to organise it in advance makes it possible to face that moment with peace of mind […]<\/p>\n","protected":false},"author":11,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[20],"tags":[],"class_list":["post-2958","post","type-post","status-publish","format-standard","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.familylawboschetti.com\/en\/wp-json\/wp\/v2\/posts\/2958","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.familylawboschetti.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.familylawboschetti.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.familylawboschetti.com\/en\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/www.familylawboschetti.com\/en\/wp-json\/wp\/v2\/comments?post=2958"}],"version-history":[{"count":1,"href":"https:\/\/www.familylawboschetti.com\/en\/wp-json\/wp\/v2\/posts\/2958\/revisions"}],"predecessor-version":[{"id":2959,"href":"https:\/\/www.familylawboschetti.com\/en\/wp-json\/wp\/v2\/posts\/2958\/revisions\/2959"}],"wp:attachment":[{"href":"https:\/\/www.familylawboschetti.com\/en\/wp-json\/wp\/v2\/media?parent=2958"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.familylawboschetti.com\/en\/wp-json\/wp\/v2\/categories?post=2958"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.familylawboschetti.com\/en\/wp-json\/wp\/v2\/tags?post=2958"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}<\/a>Regulation EU No. 650\/2012 explained simply<\/h2>\n\n\n\n
<\/a>The European Certificate of Succession: what it is used for<\/h2>\n\n\n\n
<\/a>Choosing the applicable law, professio iuris<\/h2>\n\n\n\n
<\/a>How to plan in order to avoid conflicts between heirs<\/h2>\n\n\n\n