Generally speaking Italy recognizes the validity of international wills, nevertheless it is advisable that a foreign citizen decides to draft an Italian Will in case s/he lives enduringly in Italy or if s/he owns properties (house or a piece of land) in Italy.

The main advantages in choosing an Italian will are linked to the minimization of the risk of misunderstandings/conflicts among heirs at death, to the decrease of the taxes to be paid, if the properties are inherited as provided by the Will, and to the lack of misunderstanding from the Italian authorities. The main benefit then is the fact that an Italian Will will certainly simplify all the Inheritance procedure at the time of death.

Especially when a foreign citizen decides to dispose of his/her assets by means of an Italian Will, it is suggested to consult an Italian attorney, who is undoubtedly keen on this subject matter and all possible implications involved in the Italian Inheritance Law.  If possible the Italian Attorney should be familiar with both Italian and client’s national jurisdictions.

Basically Italian Inheritance Law provides that a minimum part of the assets has to be donated to  immediate family members (the so called, Forced Heirs) namely the spouse and/or the children, other parties to whom the testator cannot legally deny a part of his/her assets reserved for them by law. For all such implications it is important to fulfill the Inheritance procedure accurately, and therefore it is suggested to contact an Italian Lawyer for supervision.

It is also important to remember that in order to be entitled to draft an Italian Will the testator should be at least 18 years old, be the legal owner of the properties mentioned in the Will, and be of sound mind.

After the death of the testator the Italian Will must be published with the assistance of an Italian Notary Public. Just after the publication it will be possible for the heirs to proceed with the Italian Probate (Denuncia di Successione), which should be executed within one year after the testator’s death. This procedure implies getting in contact with the Ministry of Finance, to which all the assets should be recorded, as well as with the Office (Ufficio delle Entrate) of the place of residence of the deceased.

For sure an Italian Attorney specialized in Italian Inheritance Law will be able to assist the client in the best possible way all through this passages, and will then finalize the procedure by registering the new owners in the Land Registry (the so called Voltura).

It is also important to keep in mind that a registration tax is due, and is calculated on the base of the value of the properties in object.

Please note, any statement made in this article is intended to be a general practical introductory explanation only and not formal legal advice. This firm accepts no liability or any responsibility for any statement made.