Italian inheritance law Regulation
The law n.218 of the 31st of May 1995 regulates the field of inheritance law in the framework of international private law.
The succession rules are determined on the basis of the national law of the deceased party at the moment of his death.
The Italian legislator adopted the principle of “unity of inheritance”. This principle differs substantially from the one adopted in common law countries. It is based on the separation between non-property assets and property assets: to non-property assets the law of the last domicile or last citizenship of the deceased party is applicable, and to property assets the so called “lex rei sitae” (law of the country where the property is located). One of the most important consequences is that, if the hereditary asset includes properties located in different states, the succession of each single property could be regulated by the law of the country where the property is located.
The law regulating the succession is the national law of the deceased at the time of his death. The Italian rules on conflict of laws consider the possibility that the national law of a deceased foreigner might defer to the law of another country. Such deferment is effective only if the law of the third State accepts the deferment. Here is a practical example: if a British citizen before his death left some properties in Italy, the succession will be regulated by the British law. But following the British “conflict law” the law applicable to properties should be the “lex rei sitae (law of the country where the property is located), that is/viz., the Italian law.
The testator has the right to submit his succession to the law of the country where he resides. Such choice has to be formally expressed in a will and shall not be prejudicial of the rights that the Italian law provides for the so called legittimari” ( members of the family who have the right to receive a fixed part of the property of the deceased even against the will) who are resident in Italy at the moment of death of the deceased.
It is highly advisable to draft an Italian will assisted by your Italian lawyer in order to limit the consequences of the “legal succession”. The “legal succession” applies where the deceased has not left a will, in such case the Italian law determines which relatives of the deceased have a right to succeed (primarily the spouse, the legitimate and natural children, and the ascendants). In case of lack of heirs, according to the Italian law, the hereditary assets present in Italy would be assigned to the Italian State.
Frequently asked questions about Italian inheritance law
1) I am a foreign (non Italian) citizen and I own a property in Italy. What inheritance law will apply to my Italian property?
If you own a property in Italy the applicable inheritance law will always be the Italian inheritance law independently from your nationality. This principle is defined as “lex rei sitae”, the law where the property is located.
2) With my Will Is it possible to dispose only of some of my assets?
Yes; the assets mentioned in the Will will be inherited by the heirs mentioned in the Will. The remaining Italian assets will go to the forced heirs.
3) Having direct relatives (ascendents and/or descendents) may I destinate part of my asset to an institution?
Yes; independently from your family situation you can always destinate a part of your inheritance (the diposable one) to other parties or institutions (e.g. charity).
4) For married partners is it legal drafting a joint Will?
NO, WILLS ARE STRICTLY PERSONAL DEEDS. Each partner must draft an individual Will.
5) Are there any relatives who cannot be excluded in the Succession?
Yes; relatives in direct line are entitled to a reserved quota: children or nephew/niece; parents (in absence of children) married partner
6) What happens if a will violates the rights of the forced heirs?
The forced heirs may accept the Will or alternatively challenge it.
7) What are the rights of the married partner, the separated partner and the divorced partner?
Married partner and separated partner have exactly the same rights. With the divorce all rights terminate.
8) Is it possible nominating more beneficiaries in the same Will?
Yes; it is possible to nominate more beneficiaries, each one of them pro-quota (heir A 1/3, heir B 1/3, heir C 1/3) or different beneficiaries for each single asset (my beach house to heir A, my city house to heir B).
9) Is it possible changing my Will throughout time?
Yes; it is always permitted changing or amending or revoking the WILL.
10) Who should I contact should I decide to draft an Italian Will?
You should contact a bilingual Italian lawyer or a bilingual Notary public.
11) What should I do with my Will?
You should put it under the custody of a person you trust.