Glossary

In order to better understand information provided on the website, it is important to know the meaning of the terms and expressions in use. – Chiamato all’eredità – Successor He/she [...]

Italian Inheritance Tax

If the deceased was resident in Italy, Italian Inheritance Tax (Imposta sulle Successioni) is applied to all the assets worldwide belonging to the deceased. Otherwise in case of a non resident, [...]

Testamentary Succession

Italian inheritance law dates back to the Roman Law tradition. It is based on the principle that close family members of the deceased merit special protection, partially limiting the right of the [...]

Legitimate Succession

If the deceased dies intestate, lacking a Will through which the deceased has disposed of his/her estate, Italian law determines which relatives have legitimate succession rights and the [...]

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