Inheriting in Italy without a will: rules, taxes and forced heirship

Dealing with the loss of a loved one is difficult enough without the added stress of a foreign legal system. For UK, American and international heirs, discovering that an Italian relative has died without leaving a will (successione legittima) often raises two urgent questions: who inherits what, and how much tax is due?

This guide, written by the specialist Probate team at The Italian Lawyer, explains what happens when there is no will under Italian law. It focuses on forced heirship, inheritance tax, the 2025 self-assessment regime, and the practical steps required to secure an inheritance correctly.

Note: If your inheritance is already established but you are unable to sell an Italian property because ownership was never properly regularised in the Land Registry, read our separate guide: Selling Inherited Property in Italy: how the new reform fixes broken title chains.

Italian succession law: what’s changed in 2025

The Italian legal landscape for inheritance has undergone a seismic shift in 2025, with the enactment of Legislative Decree 139/2024. While the fundamental principles of who inherits remain stable, how an estate is administered and taxed has been completely transformed.

The single biggest change is the abolition of the passive tax assessment model. Previously, heirs would file a declaration and wait for the Italian Revenue Agency (Agenzia delle Entrate) to calculate and demand the tax due. The responsibility now shifts from the tax authority to you, the heir. This new mandatory self-assessment regime requires you to calculate, declare, and pay the inheritance tax upfront. This change places a far greater compliance burden on heirs and makes professional guidance more critical than ever. The decree also provides important clarifications on trust taxation and expands valuable business succession exemptions, which we will explore in detail.

Who inherits in Italy if there is no will?

When a person dies without a valid will in Italy, the law steps in to distribute the estate according to a strict hierarchy of succession. This system is fundamentally different from UK law, as it is built on the principle of “forced heirship” (legittima). This means that a portion of the estate is legally reserved for close family members, who cannot be completely disinherited.

The hierarchy of legitimate heirs

The Italian Civil Code identifies specific categories of relatives, or legitimate heirs, and the statutory shares they are entitled to. The distribution of the estate depends entirely on which relatives survive the deceased.

The key principle here is that descendants always take precedence. If the deceased leaves behind children, then more distant relatives like grandparents or siblings are entirely excluded from the inheritance.

Rights of civil partners and cohabitants

Since 2016, the surviving partner in a registered civil partnership (unione civile) has been granted the identical inheritance rights as a surviving spouse. This includes entitlement to a forced share of the estate. However, it is crucial to understand that unregistered cohabitants, even those in a long-term, committed relationship, have no automatic inheritance rights under Italian law unless they are explicitly named in a will.

Understanding your tax obligations: rates, exemptions, and key reforms

A significant concern for any heir is their tax liability. The good news is that Italy’s inheritance tax regime is one of the most favourable in Europe, and recent reforms have introduced substantial new benefits for families engaged in wealth planning.

Italy’s inheritance tax rates and exemptions

Italian inheritance tax is calculated based on the relationship between the deceased and the beneficiary. The rates and personal exemptions for 2025 are as follows:

To illustrate the powerful advantage of this system, consider a child inheriting €1.2 million. In Italy, the first €1M is exempt, and 4% tax is applied only to the remaining €200,000, resulting in an €8,000 liability. In stark contrast, under the UK’s 40% inheritance tax rate, the same inheritance could attract a tax bill many times higher. For a severely disabled beneficiary, the exemption is even greater, rising to €1.5 million.

The abolition of “Coacervo”: a major 2025 tax relief

A critical reform codified in Decree 139/2024 is the abolition of a complex principle known as coacervo. In simple terms, this old rule required that the value of any lifetime gifts be added to the value of the inheritance when calculating the tax-free exemption. As of 2025, gifts and inheritance are treated as entirely separate for tax purposes. This means you now benefit from a “double exemption”: a €1 million tax-free allowance for lifetime gifts, and a separate €1 million tax-free allowance for your inheritance.

The business succession exemption: protecting family enterprises

Italian law provides a powerful incentive to keep family businesses running across generations. Transfers of businesses, business branches, or company shares to a spouse or direct descendants are entirely exempt from inheritance tax. The only condition is that the beneficiary must continue the business operation or maintain control for at least five years. The 2025 reform has crucially expanded this valuable exemption to explicitly include shares in holding companies.

The new 2025 inheritance process: self-assessment, deadlines, and the declaration

The most significant procedural change for heirs in 2025 is the shift to a mandatory self-assessment regime. This places a much greater compliance burden on you and your advisors.

The new self-assessment regime: a fundamental shift in responsibility

Under the new system, you can no longer simply file the succession paperwork and wait for a tax bill from the authorities. You are now legally required to:

1. File the Declaration of Succession within 12 months of the death.
2. Calculate the inheritance tax liability yourself.
3. Pay the calculated tax within 90 days of filing the declaration.

This fundamental shift means that accuracy from the outset is paramount. In our practice, we have found that for estates involving cross-border assets or business interests, professional advice is no longer optional; it is essential to ensure compliance and avoid significant penalties for miscalculation.

The declaration of succession: what you must file

The formal document, known as the dichiarazione di successione, must be filed with the Italian Revenue Agency. It is a comprehensive inventory of the estate and must include:

• Full details of all heirs and their relationship to the deceased.
• A complete list of all estate assets, including real property, bank accounts, and business interests.
• Any liabilities or debts against the estate.
• Documentary evidence of your self-assessed tax calculation and proof of payment.
• For non-resident heirs, you must also provide an Italian address for correspondence (typically your lawyer’s office) and obtain an Italian tax code (codice fiscale).

Key deadlines and penalties: why you must act promptly

The 12-month deadline for filing the Declaration of Succession is absolute. There is no grace period, and the penalties for late filing are substantial and cumulative.

Interest also accrues daily from the original due date. We advise all clients to begin the estate administration process within weeks of the death to ensure all deadlines are comfortably met.

Expert insights: how recent Supreme Court rulings impact your inheritance

Our specialist lawyers continually monitor judicial developments to provide the most current strategic advice. Two recent decisions from the Italian Supreme Court have provided crucial clarity on key inheritance issues.

Decision 5474/2025: Filing a declaration is not the same as accepting the inheritance

The Court has definitively ruled that filing the Declaration of Succession is a fiscal obligation, not a legal acceptance of the inheritance. The practical implication is significant: an heir can file the declaration and pay the tax to meet the deadline without forfeiting their right to later renounce the inheritance (within the 10-year statutory period). This provides vital flexibility if hidden debts are discovered later.

Decision 1632/2025: Italian forced heirship overrides foreign wills

In a landmark cross-border case, the Court confirmed that Italian forced heirship rights are a matter of public policy and will be enforced over Italian assets, regardless of conflicting provisions in a foreign will. For international families, this ruling confirms that you cannot use a foreign will or trust structure to bypass the protected rights of a spouse or child to their share of an Italian property.

Frequently asked questions on Italian inheritance

What happens if there is an Italian will?

While this guide focuses on intestate succession (dying without a will), the process where an Italian will exists is known as testamentary succession. In this scenario, the will dictates how the “disposable share” of the entire estate is distributed. However, an Italian will cannot override the principle of forced heirship. If the will leaves a forced heir (like a child or spouse) less than their legally reserved share, they have the right to challenge it in an Italian court to claim their rightful portion.

What is the role of an Italian Notary in the inheritance process?

In Italy, the Italian Notary (Notaio) plays a central and official role in the inheritance process, which is quite different from a solicitor’s role in the UK. For a cross-border inheritance, the Italian Notary Public is a public official who is legally required to:

While the notary ensures the process is legally compliant, they act as a neutral party. They do not provide personalised strategic advice, which is the role of an Italian inheritance lawyer.

Does my Italian citizenship affect my inheritance rights?

This is a common point of confusion. Under the EU Succession Regulation (No 650/2012), the law that generally governs an inheritance is that of the country where the deceased had their “habitual residence” at the time of death, not their citizenship. This means that if an Italian citizen was habitually resident in London, English law would typically apply to their succession (except for real estate). Conversely, if a British citizen was a long-term resident in Italy, Italian inheritance laws would govern their worldwide assets. It is possible to choose the law of one’s nationality to apply by making a formal declaration in a will, but without this, residence is the key factor.

Why do I need a specialist Italian inheritance lawyer instead of just a local solicitor?

While a local solicitor is invaluable for UK probate, an Italian estate with inherited assets in Italy presents unique cross-border challenges that require specialist knowledge. An Italian inheritance lawyer, particularly one with dual-jurisdiction expertise, is critical for several reasons. They can manage the complex interaction between UK and Italian rules, handle the legalisation and translation of UK documents for the Italian authorities, and provide strategic advice on minimising inheritance tax across both countries. Furthermore, they can act on your behalf in Italy under a Power of Attorney, saving you the time and expense of travelling to deal with the Italian probate process yourself.