{"id":6703,"date":"2022-07-09T10:24:00","date_gmt":"2022-07-09T10:24:00","guid":{"rendered":"https:\/\/www.allerenitalie.com\/?p=6703"},"modified":"2026-04-14T14:58:01","modified_gmt":"2026-04-14T14:58:01","slug":"the-inheritances-in-italy","status":"publish","type":"post","link":"https:\/\/www.allerenitalie.com\/en\/expat\/the-inheritances-in-italy\/","title":{"rendered":"Inheritance in Italy: Tax Rules, Allowances and Practical Steps for 2026"},"content":{"rendered":"<article>\n<figure><img decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-13261\" src=\"https:\/\/www.allerenitalie.com\/wp-content\/uploads\/2026\/04\/Bureau-de-notaire-italien-succession-franco-italienne.webp\" alt=\"Italian notary's office with a passport and the Codice Civile placed side by side - inheritance in Italy 2026\" width=\"1376\" height=\"672\" srcset=\"https:\/\/www.allerenitalie.com\/wp-content\/uploads\/2026\/04\/Bureau-de-notaire-italien-succession-franco-italienne.webp 1376w, https:\/\/www.allerenitalie.com\/wp-content\/uploads\/2026\/04\/Bureau-de-notaire-italien-succession-franco-italienne-300x147.webp 300w, https:\/\/www.allerenitalie.com\/wp-content\/uploads\/2026\/04\/Bureau-de-notaire-italien-succession-franco-italienne-1024x500.webp 1024w, https:\/\/www.allerenitalie.com\/wp-content\/uploads\/2026\/04\/Bureau-de-notaire-italien-succession-franco-italienne-768x375.webp 768w, https:\/\/www.allerenitalie.com\/wp-content\/uploads\/2026\/04\/Bureau-de-notaire-italien-succession-franco-italienne-150x73.webp 150w, https:\/\/www.allerenitalie.com\/wp-content\/uploads\/2026\/04\/Bureau-de-notaire-italien-succession-franco-italienne-696x340.webp 696w, https:\/\/www.allerenitalie.com\/wp-content\/uploads\/2026\/04\/Bureau-de-notaire-italien-succession-franco-italienne-1068x522.webp 1068w, https:\/\/www.allerenitalie.com\/wp-content\/uploads\/2026\/04\/Bureau-de-notaire-italien-succession-franco-italienne-860x420.webp 860w, https:\/\/www.allerenitalie.com\/wp-content\/uploads\/2026\/04\/Bureau-de-notaire-italien-succession-franco-italienne-533x261.webp 533w, https:\/\/www.allerenitalie.com\/wp-content\/uploads\/2026\/04\/Bureau-de-notaire-italien-succession-franco-italienne-1320x645.webp 1320w\" sizes=\"(max-width: 1376px) 100vw, 1376px\" \/ style=\"aspect-ratio: 1376 \/ 672;\"><\/figure>\n<p>You have just inherited a villa in Tuscany or an apartment in Rome. Or perhaps you have been living in Italy for a few years and are starting to ask yourself the right questions about passing on your assets. Either way, <strong>inheritance in Italy<\/strong> follows precise rules that can differ significantly from what you may be used to at home, and trying to navigate the system without the right guidance can be costly.<br \/>\nFrom the question of which law applies, to <strong>Italian inheritance tax<\/strong>, allowances, the role of the notary, and the changes introduced by the reform that came into force on 1 January 2026, this guide gives you a clear and practical picture of what to expect. No unnecessary jargon: just what you need to know to understand where you stand.<\/p>\n<nav class=\"sommaire\">\n<h4>Contents<\/h4>\n<ul>\n<li><a href=\"#droit-applicable\">Which law governs an inheritance in Italy?<\/a><\/li>\n<li><a href=\"#ordre-heritiers\">The order of heirs under Italian law<\/a><\/li>\n<li><a href=\"#droits-succession\">Inheritance tax in Italy: rates and allowances in 2026<\/a><\/li>\n<li><a href=\"#convention-franco-italienne\">The Italy-UK\/international tax framework: avoiding double taxation<\/a><\/li>\n<li><a href=\"#testament\">Writing a will in Italy: what you need to know<\/a><\/li>\n<li><a href=\"#demarches\">The practical steps for settling an inheritance in Italy<\/a><\/li>\n<li><a href=\"#conclusion\">Conclusion<\/a><\/li>\n<li><a href=\"#faq\">FAQ<\/a><\/li>\n<\/ul>\n<\/nav>\n<h2 id=\"droit-applicable\">Which law governs an inheritance in Italy?<\/h2>\n<p>This is the first question to resolve, and it is far from a minor one. Since <strong>17 August 2015<\/strong>, EU Regulation No 650\/2012 (known as the &#8220;Succession Regulation&#8221;) has applied across all EU member states. Its core principle is straightforward: <em>an inheritance is governed by the law of the country in which the deceased had their habitual residence at the time of death.<\/em><\/p>\n<p>In practice, if you are living in Italy, it is <strong>Italian law<\/strong> that will apply to your estate, including assets located in other countries, with some exceptions. The regulation does, however, offer an important option: you can choose, during your lifetime, to have your estate governed by the law of your nationality instead. To do so, you must state this explicitly in a will.<\/p>\n<p>This choice of law, known as <em>professio juris<\/em>, must be clearly set out in writing. Without a will that includes this choice, Italian law applies automatically if you are resident in Italy at the time of death.<\/p>\n<p>The distinction matters, because the two systems can diverge significantly on <strong>reserved shares<\/strong> for heirs, the position of a surviving spouse, and the handling of the deceased&#8217;s debts. In practice, Italian law can be more advantageous from a tax perspective for immediate family members, which is why a growing number of internationally mobile families choose to structure their estate planning around the Italian framework.<\/p>\n<h2 id=\"ordre-heritiers\">The order of heirs under Italian law<\/h2>\n<p>Italian law organises inheritance according to the degree of family relationship with the deceased. In the absence of a will, assets are distributed as follows:<\/p>\n<ul>\n<li><strong>First rank:<\/strong> descendants (children, grandchildren, etc.) and the surviving spouse<\/li>\n<li><strong>Second rank:<\/strong> parents, siblings (and their descendants)<\/li>\n<li><strong>Third rank:<\/strong> other ascendants (grandparents, etc.)<\/li>\n<li><strong>Beyond that:<\/strong> other relatives up to the sixth degree, and then the Italian state<\/li>\n<\/ul>\n<p>The <strong>surviving spouse<\/strong> holds a central and generally strong position under Italian law:<\/p>\n<ul>\n<li>Where there is <strong>one child<\/strong>: the spouse and the child each receive half<\/li>\n<li>Where there are <strong>several children<\/strong>: the spouse receives one third, and the children share the remaining two thirds<\/li>\n<li><strong>With no children or ascendants<\/strong>: the spouse inherits everything<\/li>\n<\/ul>\n<p>Italian law also provides for <strong>reserved shares<\/strong> (<em>quote legittime<\/em>), which protect close heirs from being entirely disinherited. The surviving spouse ranks at the top of this hierarchy of protected heirs, above the children, which is worth bearing in mind if you are thinking about estate planning.<br \/>\nOne point that is often overlooked for unmarried couples: Italy grants no inheritance rights whatsoever to unmarried partners. Only a will can protect them, and only within the limits of the freely disposable portion of the estate.<\/p>\n<h2 id=\"droits-succession\">Inheritance tax in Italy: rates and allowances in 2026<\/h2>\n<p>Good news for immediate families: Italy remains one of the European countries with the <strong>lightest inheritance tax burden<\/strong>. In 2026, two overlapping reforms have made the framework even clearer.<br \/>\n<strong>What changes from 1 January 2026:<\/strong> Legislative Decree 123\/2025 (the <em>Testo Unico delle imposte indirette<\/em>) consolidates all rules on inheritance, gifts, mortgage duties, and cadastral taxes into a single body of law. It does not change the rates or allowances, but it clarifies and simplifies the regulatory framework. The major tax development for 2026, introduced by the same decree, is the <strong>abolition of the <em>coacervo<\/em> mechanism<\/strong>: the allowances for inheritance and for gifts are now entirely separate, each worth one million euros, independently of one another.<\/p>\n<table class=\"table-succession\">\n<thead>\n<tr>\n<th>Relationship<\/th>\n<th>Allowance<\/th>\n<th>Rate above allowance<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Spouse \/ Children<\/strong><\/td>\n<td>\u20ac1,000,000 per heir<\/td>\n<td>4%<\/td>\n<\/tr>\n<tr>\n<td><strong>Siblings<\/strong><\/td>\n<td>\u20ac100,000<\/td>\n<td>6%<\/td>\n<\/tr>\n<tr>\n<td><strong>Other relatives (up to 4th degree)<\/strong><\/td>\n<td>None<\/td>\n<td>6%<\/td>\n<\/tr>\n<tr>\n<td><strong>All other heirs<\/strong><\/td>\n<td>None<\/td>\n<td>8%<\/td>\n<\/tr>\n<tr>\n<td><strong>Person with severe disability<\/strong><\/td>\n<td>\u20ac1,500,000 <span class=\"tag-new\">protected<\/span><\/td>\n<td>Normal rate based on relationship<\/td>\n<\/tr>\n<\/tbody>\n<tfoot>\n<tr>\n<td colspan=\"3\">\u26a1 2026: inheritance and gift allowances are now separate (end of the <em>coacervo<\/em>). Rates confirmed by D.Lgs. 123\/2025 in force from 1 January 2026.<\/td>\n<\/tr>\n<\/tfoot>\n<\/table>\n<p>&nbsp;<\/p>\n<p>On top of inheritance tax, <strong>mortgage and cadastral duties<\/strong> apply to real estate: 2% mortgage duty and 1% cadastral duty, calculated on the cadastral value (generally 30 to 40% below market value). If the heir makes the property their primary residence, these taxes are reduced to a flat fee of \u20ac200 each.<\/p>\n<div class=\"note-juridique\">\u26a0\ufe0f <strong>Note:<\/strong> D.Lgs. 123\/2025 (the <em>Testo Unico<\/em>) was initially set to come into force on 1 January 2026. The <em>Decreto Milleproroghe<\/em> (DL 200\/2025) has postponed certain consolidated tax texts to 1 January 2027. Check with your Italian notary or lawyer which provisions apply exactly to your situation at the time of the inheritance.<\/div>\n<h2 id=\"convention-franco-italienne\">The international tax framework: avoiding double taxation<\/h2>\n<p>One of the most common concerns is whether inheritance tax might be due in two countries at once. In principle, the answer is no, thanks to bilateral tax treaties designed specifically to avoid this outcome. Italy has signed such treaties with a number of countries, and where no treaty exists, Italian law provides for a tax credit on duties already paid abroad.<br \/>\nThe general rules for splitting tax jurisdiction are as follows:<\/p>\n<ul>\n<li><strong>Real estate<\/strong>: taxed in the country where the property is physically located (an apartment in Milan is taxed in Italy; a house in the UK is taxed in the UK)<\/li>\n<li><strong>Movable assets<\/strong> (bank accounts, shares, etc.): taxed according to the deceased&#8217;s tax domicile<\/li>\n<li><strong>Shares in companies holding real estate<\/strong>: taxed where the property is located<\/li>\n<\/ul>\n<p>In mixed situations, where the deceased was a tax resident abroad but held assets in Italy, the country of residence will generally tax the worldwide estate, but will grant a <strong>tax credit<\/strong> equal to the duties paid in Italy, up to the amount of the local tax due on those same assets.<br \/>\nTo put the rates in perspective: in many countries, inheritance tax between distant relatives or non-family heirs can reach 40 to 60%. In Italy, the maximum rate is 8%, and immediate family members benefit from a one-million-euro allowance per heir. The difference is substantial.<br \/>\nOne point to watch: depending on your country of residence and its domestic tax rules, you may be subject to inheritance tax at home on assets located in Italy, even if Italy also taxes them. Double taxation remains a real risk if the situation is not anticipated with the help of a specialist.<\/p>\n<h2 id=\"testament\">Writing a will in Italy: what you need to know<\/h2>\n<figure><img decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-13265\" src=\"https:\/\/www.allerenitalie.com\/wp-content\/uploads\/2026\/04\/Signature-d_un-testament-devant-notaire-en-Italie.webp\" alt=\"Hands signing an official document with a fountain pen on a wooden desk, notarial stamp and laurel leaves visible - will in Italy\" width=\"1376\" height=\"679\" srcset=\"https:\/\/www.allerenitalie.com\/wp-content\/uploads\/2026\/04\/Signature-d_un-testament-devant-notaire-en-Italie.webp 1376w, https:\/\/www.allerenitalie.com\/wp-content\/uploads\/2026\/04\/Signature-d_un-testament-devant-notaire-en-Italie-300x148.webp 300w, https:\/\/www.allerenitalie.com\/wp-content\/uploads\/2026\/04\/Signature-d_un-testament-devant-notaire-en-Italie-1024x505.webp 1024w, https:\/\/www.allerenitalie.com\/wp-content\/uploads\/2026\/04\/Signature-d_un-testament-devant-notaire-en-Italie-768x379.webp 768w, https:\/\/www.allerenitalie.com\/wp-content\/uploads\/2026\/04\/Signature-d_un-testament-devant-notaire-en-Italie-150x74.webp 150w, https:\/\/www.allerenitalie.com\/wp-content\/uploads\/2026\/04\/Signature-d_un-testament-devant-notaire-en-Italie-696x343.webp 696w, https:\/\/www.allerenitalie.com\/wp-content\/uploads\/2026\/04\/Signature-d_un-testament-devant-notaire-en-Italie-1068x527.webp 1068w, https:\/\/www.allerenitalie.com\/wp-content\/uploads\/2026\/04\/Signature-d_un-testament-devant-notaire-en-Italie-851x420.webp 851w, https:\/\/www.allerenitalie.com\/wp-content\/uploads\/2026\/04\/Signature-d_un-testament-devant-notaire-en-Italie-324x160.webp 324w, https:\/\/www.allerenitalie.com\/wp-content\/uploads\/2026\/04\/Signature-d_un-testament-devant-notaire-en-Italie-1320x651.webp 1320w\" sizes=\"(max-width: 1376px) 100vw, 1376px\" \/ style=\"aspect-ratio: 1376 \/ 679;\"><\/figure>\n<p>In Italy, there are <strong>two main forms of will<\/strong>:<\/p>\n<ul>\n<li><strong>The holographic will<\/strong> (<em>testamento olografo<\/em>): written entirely by hand, dated and signed. No notary is required, but the document must be kept carefully and published after death by a notary or a court.<\/li>\n<li><strong>The notarial will<\/strong> (<em>testamento pubblico<\/em>): drafted before a notary in the presence of two witnesses. More secure from a legal standpoint, it is registered with the National Register of Wills (<em>Registro Generale dei Testamenti<\/em>).<\/li>\n<\/ul>\n<p>A will allows you, among other things, to:<\/p>\n<ul>\n<li>Exercise your <em>professio juris<\/em> and choose the law of your nationality rather than Italian law<\/li>\n<li>favour a particular heir (within the limits of the reserved shares)<\/li>\n<li>Protect an unmarried partner, who would otherwise have no rights under Italian law<\/li>\n<li>Reduce future tax through a coordinated strategy of planned gifts, with two separate allowances now available in 2026<\/li>\n<li>Include provisions relating to a family trust or holding company, where relevant<\/li>\n<\/ul>\n<p>If you are an expat in Italy with assets in more than one country, it is strongly advisable to draw up a will that explicitly states the applicable law. Without one, your heirs may face costly legal uncertainty, and sometimes delays of several years.<\/p>\n<h2 id=\"demarches\">The practical steps for settling an inheritance in Italy<\/h2>\n<p>Settling an inheritance in Italy involves a series of administrative steps that should not be overlooked. Here are the main ones in 2026:<\/p>\n<ol>\n<li><strong>Obtain a <em>codice fiscale<\/em><\/strong>: if you are an heir without an Italian tax identification number, this is the first thing to arrange. Without it, no administrative process in Italy is possible.<\/li>\n<li><strong>File the inheritance declaration (<em>dichiarazione di successione<\/em>)<\/strong>: this must be submitted electronically to the Italian Revenue Agency (<em>Agenzia delle Entrate<\/em>) within <strong>one year<\/strong> of the date of death. The tax is self-assessed by the declarant, and payment is due within 90 days of filing. Non-residents may send the declaration by registered post with acknowledgement of receipt.<\/li>\n<li><strong>Inventory and valuation of assets<\/strong>: all real estate, personal property, and receivables must be listed and valued. For real estate, the cadastral value serves as the tax base. In the absence of an inventory, a legal presumption applies to jewellery, furniture, and liquid assets.<\/li>\n<li><strong>Acceptance or renunciation<\/strong>: heirs may accept the inheritance outright, or accept it &#8220;with benefit of inventory&#8221; (<em>accettazione con beneficio d&#8217;inventario<\/em>), which limits their liability for the deceased&#8217;s debts to the value of the assets received. This option is strongly recommended when the extent of the deceased&#8217;s liabilities is uncertain.<\/li>\n<li><strong>Cadastral transfer (<em>voltura catastale<\/em>)<\/strong>: within 30 days of the inheritance declaration, real estate must be transferred into the heirs&#8217; names in the land registry (<em>Conservatoria<\/em>). Without this step, the transfer of ownership is not enforceable against third parties.<\/li>\n<li><strong>Division among co-heirs<\/strong>: where there are several heirs, the estate must be divided either by agreement or through the courts. If an amicable arrangement is not possible, a notary or judge may be appointed. In practice, joint ownership can drag on for several years when heirs are living in different countries, so it pays to plan ahead.<\/li>\n<\/ol>\n<div class=\"note-juridique\">\ud83d\udca1 <strong>Practical tip:<\/strong> in cross-border cases, a bilingual notary or lawyer with expertise in Italian and international estate law is invaluable for coordinating the two procedures and avoiding delays or tax errors. The cost of specialist advice is modest compared to the financial stakes involved.<\/div>\n<div id=\"conclusion\" class=\"conclusion-box\">\n<h2 style=\"border: none; padding: 0; margin-top: 0; color: #006830;\">Conclusion<\/h2>\n<p>Inheritance in Italy is not necessarily more complex than in other countries, but it follows its own rules, and these matter especially when you have assets or family ties spread across borders. Italian tax treatment is generally lighter for direct family transfers, and the network of bilateral tax treaties provides meaningful protection against double taxation.<\/p>\n<p>In 2026, the new <em>Testo Unico<\/em> (D.Lgs. 123\/2025) clarifies and unifies the regulatory framework, and the abolition of the <em>coacervo<\/em> mechanism opens up new planning opportunities: it is now possible to transfer up to one million euros by gift <em>and<\/em> one million euros by inheritance to each child or spouse, meaning up to two million euros per direct heir can pass entirely free of tax.<\/p>\n<p><strong>The main takeaway:<\/strong> do not wait until a death occurs to start thinking about these questions. Planning ahead, through a well-drafted will, a clearly stated choice of applicable law, and a tailored estate strategy, can make a very significant difference for your heirs. If you live in Italy or own property there, speak to a specialist sooner rather than later.<\/p>\n<\/div>\n<h2 id=\"faq\">FAQ: common questions about inheritance in Italy<\/h2>\n<h3><strong>Could inheritance tax be due in two countries at once?<\/strong><\/h3>\n<p>Not necessarily. Italy has signed bilateral tax treaties with a number of countries specifically to prevent double taxation. As a general rule, real estate is taxed where it is physically located (an apartment in Florence is taxed in Italy; a house in the UK is taxed in the UK). Movable assets follow the deceased&#8217;s tax domicile. Where there is an overlap, a tax credit mechanism applies. Consult a notary or specialist lawyer with cross-border expertise to assess your specific situation.<\/p>\n<h3><strong>Which law applies to the estate of a foreign national living in Italy?<\/strong><\/h3>\n<p>Under <strong>EU Regulation No 650\/2012<\/strong>, the law of the country where the deceased had their habitual residence at the time of death applies. A foreign national living in Italy will therefore be subject to Italian law, unless they have explicitly chosen the law of their nationality in their will via the <em>professio juris<\/em>. This choice must appear clearly in a notarial or holographic document. Without a will, Italian law applies automatically.<\/p>\n<h3><strong>What are the inheritance tax allowances in Italy in 2026?<\/strong><\/h3>\n<p>The allowance is <strong>\u20ac1 million per heir<\/strong> for spouses and children (with a 4% rate above that threshold), and \u20ac100,000 for siblings (6%). The major change for 2026 is that the inheritance allowance and the gift allowance are now entirely separate, following the abolition of the <em>coacervo<\/em>. It is now possible to transfer up to <strong>\u20ac2 million per direct heir<\/strong> with no tax due at all.<\/p>\n<\/article>\n","protected":false},"excerpt":{"rendered":"<p>You have just inherited a villa in Tuscany or an apartment in Rome. Or perhaps you have been living in Italy for a few years and are starting to ask yourself the right questions about passing on your assets. Either way, inheritance in Italy follows precise rules that can differ significantly from what you may [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":13262,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false},"categories":[4972],"tags":[5028,5053],"_links":{"self":[{"href":"https:\/\/www.allerenitalie.com\/en\/wp-json\/wp\/v2\/posts\/6703"}],"collection":[{"href":"https:\/\/www.allerenitalie.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.allerenitalie.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.allerenitalie.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.allerenitalie.com\/en\/wp-json\/wp\/v2\/comments?post=6703"}],"version-history":[{"count":14,"href":"https:\/\/www.allerenitalie.com\/en\/wp-json\/wp\/v2\/posts\/6703\/revisions"}],"predecessor-version":[{"id":13274,"href":"https:\/\/www.allerenitalie.com\/en\/wp-json\/wp\/v2\/posts\/6703\/revisions\/13274"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.allerenitalie.com\/en\/wp-json\/wp\/v2\/media\/13262"}],"wp:attachment":[{"href":"https:\/\/www.allerenitalie.com\/en\/wp-json\/wp\/v2\/media?parent=6703"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.allerenitalie.com\/en\/wp-json\/wp\/v2\/categories?post=6703"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.allerenitalie.com\/en\/wp-json\/wp\/v2\/tags?post=6703"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}