{"id":323081,"date":"2026-06-27T12:53:24","date_gmt":"2026-06-27T10:53:24","guid":{"rendered":"https:\/\/italien.news\/?p=323081"},"modified":"2026-07-15T09:43:37","modified_gmt":"2026-07-15T07:43:37","slug":"inheritance-will-italy","status":"publish","type":"post","link":"https:\/\/italien.news\/en\/leben\/steuern\/erbschaft-testament-italien\/","title":{"rendered":"Inheritance and Wills in Italy"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_89 ez-toc-wrap-center counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">Table of contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/italien.news\/en\/leben\/steuern\/erbschaft-testament-italien\/#Wer_erbt_Erbfolge_und_Pflichtteil\" >Who Inherits: Order of Succession and Statutory Share<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/italien.news\/en\/leben\/steuern\/erbschaft-testament-italien\/#Das_Testament\" >The Will<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/italien.news\/en\/leben\/steuern\/erbschaft-testament-italien\/#Die_Erbschaftsteuer_imposta_di_successione\" >Inheritance Tax (imposta di successione)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/italien.news\/en\/leben\/steuern\/erbschaft-testament-italien\/#Immobilien_im_Nachlass\" >Real Estate in an Estate<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/italien.news\/en\/leben\/steuern\/erbschaft-testament-italien\/#Die_dichiarazione_di_successione\" >The Declaration of Inheritance<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/italien.news\/en\/leben\/steuern\/erbschaft-testament-italien\/#Was_du_als_Nachstes_tun_musst\" >What You Need to Do Next<\/a><\/li><\/ul><\/nav><\/div>\n<div class=\"wpb-content-wrapper\" id=\"wpb-content-root\"><div class=\"row vc_row wpb_row vc_row-fluid\"><div class=\"jeg-vc-wrapper\"><div class=\"wpb_column jeg_column vc_column_container vc_col-sm-12\"><div class=\"jeg_wrapper wpb_wrapper\"><div class=\"vc_empty_space\"   style=\"height: 32px\"><span class=\"vc_empty_space_inner\"><\/span><\/div><\/div><\/div><\/div><\/div><div class=\"row vc_row wpb_row vc_row-fluid\"><div class=\"jeg-vc-wrapper\"><div class=\"wpb_column jeg_column vc_column_container vc_col-sm-12\"><div class=\"jeg_wrapper wpb_wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p>Anyone who owns property in Italy or lives here should be familiar with inheritance law\u2014it differs from German law. This guide explains who inherits, how a will works, how much inheritance tax is, and how the inheritance declaration process works. <em>(Note: General guidance; not legal or tax advice.)<\/em><\/p>\n\n\t\t<\/div>\n\t<\/div>\n\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h2><span class=\"ez-toc-section\" id=\"Wer_erbt_Erbfolge_und_Pflichtteil\"><\/span>Who Inherits: Order of Succession and Statutory Share<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>In the absence of a will, the <strong>statutory order of succession<\/strong>: The order of inheritance is spouses, children, and parents. What is important is the <strong>Statutory Share<\/strong> (<em>statutory share<\/em>): Certain close relatives (the <em>legitimize<\/em> \u2013 Spouses, children, and, if applicable, parents are entitled to a legally protected minimum share and cannot be completely disinherited.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h2><span class=\"ez-toc-section\" id=\"Das_Testament\"><\/span>The Will<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>There are three valid forms of a will (<em>testamento<\/em>):<\/p>\n<ul>\n<li><strong>olografo<\/strong>: written entirely by hand, dated, and signed.<\/li>\n<li><strong>public<\/strong>: notarized (legally binding, but subject to a fee).<\/li>\n<li><strong>secret<\/strong>: a secret will deposited with a notary.<\/li>\n<\/ul>\n<p>A will must also respect the statutory share of the heirs entitled to a compulsory portion.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div><div class=\"row vc_row wpb_row vc_row-fluid\"><div class=\"jeg-vc-wrapper\"><div class=\"wpb_column jeg_column vc_column_container vc_col-sm-12\"><div class=\"jeg_wrapper wpb_wrapper\"><div  class=\"jeg_postblock_3 jeg_postblock jeg_module_hook jeg_pagination_disable jeg_col_3o3 jnews_module__0_6af1c8be37c43  jeg_pb_boxed    with-format-icon\" data-unique=\"jnews_module__0_6af1c8be37c43\">\n\t\t\t\t\t\n\t\t\t\t\t<div class=\"jeg_posts jeg_block_container\">\n                \n                <div class=\"jeg_posts jeg_load_more_flag\">\n                <article class=\"jeg_post jeg_pl_md_2 format-standard\">\n                <div class=\"jeg_thumb\">\n                    \n                    <a href=\"https:\/\/italien.news\/en\/leben\/wohnen\/haus-kaufen-italien\/\" aria-label=\"Read article: Buying a House in Italy: The Process, Taxes, and Costs\"><div class=\"thumbnail-container animate-lazy  size-715\"><img decoding=\"async\" width=\"350\" height=\"250\" src=\"https:\/\/italien.news\/wp-content\/themes\/jnews\/assets\/img\/jeg-empty.png\" class=\"attachment-jnews-350x250 size-jnews-350x250 lazyload wp-post-image\" alt=\"Buy a House\" sizes=\"(max-width: 350px) 100vw, 350px\" data-src=\"https:\/\/italien.news\/wp-content\/uploads\/2026\/06\/Hauskaufen-350x250.webp\" data-srcset=\"https:\/\/italien.news\/wp-content\/uploads\/2026\/06\/Hauskaufen-350x250.webp 350w, https:\/\/italien.news\/wp-content\/uploads\/2026\/06\/Hauskaufen-120x86.webp 120w, https:\/\/italien.news\/wp-content\/uploads\/2026\/06\/Hauskaufen-750x536.webp 750w\" data-sizes=\"auto\" data-expand=\"700\" \/><\/div><\/a>\n                <\/div>\n                <div class=\"jeg_postblock_content\">\n                    <h3 class=\"jeg_post_title\">\n                        <a href=\"https:\/\/italien.news\/en\/leben\/wohnen\/haus-kaufen-italien\/\">Buying a House in Italy: Process, Taxes, and Costs<\/a>\n                    <\/h3>\n                    <div class=\"jeg_post_meta\"><div class=\"jeg_meta_date\"><a href=\"https:\/\/italien.news\/en\/leben\/wohnen\/haus-kaufen-italien\/\"><div class=\"jeg-fa-4 jeg-icon-svg jeg-svg-clock-o\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 1536 1792\" aria-hidden=\"true\"><g transform=\"translate(0 1536) scale(1 -1)\"><path fill=\"currentColor\" d=\"M896 992v-448q0 -14 -9 -23t-23 -9h-320q-14 0 -23 9t-9 23v64q0 14 9 23t23 9h224v352q0 14 9 23t23 9h64q14 0 23 -9t9 -23zM1312 640q0 148 -73 273t-198 198t-273 73t-273 -73t-198 -198t-73 -273t73 -273t198 -198t273 -73t273 73t198 198t73 273zM1536 640 q0 -209 -103 -385.5t-279.5 -279.5t-385.5 -103t-385.5 103t-279.5 279.5t-103 385.5t103 385.5t279.5 279.5t385.5 103t385.5 -103t279.5 -279.5t103 -385.5z\"\/><\/g><\/svg><\/div> July 6, 2026<\/a><\/div><\/div>\n                    <div class=\"jeg_post_excerpt\">\n                        <p>Buying a House in Italy: From the Offer to the Preliminary Contract to the Notary\u2014Process, Taxes (imposta di registro), Costs, Reciprocity for Non-EU Citizens, and Financing.<\/p>\n                    <\/div>\n                <\/div>\n            <\/article>\n            <\/div>\n                <div class='module-overlay'>\n\t\t\t\t    <div class='preloader_type preloader_dot'>\n\t\t\t\t        <div class=\"module-preloader jeg_preloader dot\">\n\t\t\t\t            <span><\/span><span><\/span><span><\/span>\n\t\t\t\t        <\/div>\n\t\t\t\t        <div class=\"module-preloader jeg_preloader circle\">\n\t\t\t\t            <div class=\"jnews_preloader_circle_outer\">\n\t\t\t\t                <div class=\"jnews_preloader_circle_inner\"><\/div>\n\t\t\t\t            <\/div>\n\t\t\t\t        <\/div>\n\t\t\t\t        <div class=\"module-preloader jeg_preloader square\">\n\t\t\t\t            <div class=\"jeg_square\">\n\t\t\t\t                <div class=\"jeg_square_inner\"><\/div>\n\t\t\t\t            <\/div>\n\t\t\t\t        <\/div>\n\t\t\t\t    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{\"header_icon\":\"\",\"header_icon_svg\":\"\",\"first_title\":\"\",\"second_title\":\"\",\"url\":\"\",\"header_type\":\"heading_6\",\"header_background\":\"\",\"header_secondary_background\":\"\",\"header_text_color\":\"\",\"header_line_color\":\"\",\"header_accent_color\":\"\",\"header_filter_category\":\"\",\"header_filter_author\":\"\",\"header_filter_tag\":\"\",\"header_filter_text\":\"All\",\"sticky_post\":\"\",\"sticky_post_filter\":false,\"post_type\":\"post\",\"content_type\":\"all\",\"sponsor\":\"\",\"number_post\":\"1\",\"post_offset\":\"0\",\"unique_content\":\"disable\",\"include_post\":\"322322\",\"included_only\":\"true\",\"exclude_post\":\"\",\"include_category\":\"\",\"exclude_category\":\"\",\"include_author\":\"\",\"include_tag\":\"\",\"exclude_tag\":\"\",\"exclude_visited_post\":\"\",\"day_range\":\"disable\",\"custom_pub_number\":10,\"custom_mod_number\":10,\"sort_by\":\"random\",\"show_meta\":\"yes\",\"show_meta_date\":\"yes\",\"show_meta_views\":\"no\",\"show_meta_author\":\"no\",\"show_meta_comment\":\"no\",\"date_format\":\"default\",\"date_format_custom\":\"Y\\\/m\\\/d\",\"title_tag\":\"h3\",\"excerpt_length\":\"31\",\"excerpt_ellipsis\":\"...\",\"force_normal_image_load\":\"\",\"force_fetch_priority_high\":\"\",\"fetch_priority_post_position\":1,\"main_custom_image_size\":\"default\",\"pagination_mode\":\"disable\",\"pagination_nextprev_showtext\":\"\",\"pagination_number_post\":4,\"pagination_scroll_limit\":0,\"ads_type\":\"disable\",\"ads_position\":1,\"ads_random\":\"\",\"ads_image\":\"\",\"ads_image_tablet\":\"\",\"ads_image_phone\":\"\",\"ads_image_link\":\"\",\"ads_image_alt\":\"\",\"ads_image_new_tab\":\"\",\"google_publisher_id\":\"\",\"google_slot_id\":\"\",\"google_desktop\":\"auto\",\"google_tab\":\"auto\",\"google_phone\":\"auto\",\"content\":\"\",\"ads_bottom_text\":\"\",\"boxed\":\"true\",\"boxed_shadow\":\"\",\"el_id\":\"\",\"el_class\":\"\",\"scheme\":\"\",\"column_width\":\"auto\",\"title_color\":\"\",\"accent_color\":\"\",\"alt_color\":\"\",\"excerpt_color\":\"\",\"css\":\"\",\"compatible_column_notice\":\"\",\"random_post_loaded_ids\":\"322322\",\"query_has_next\":false,\"query_has_prev\":false,\"paged\":1,\"column_class\":\"jeg_col_3o3\",\"class\":\"jnews_block_3\"};<\/script>\n\t\t\t\t<\/div><\/div><\/div><\/div><\/div><div class=\"row vc_row wpb_row vc_row-fluid\"><div class=\"jeg-vc-wrapper\"><div class=\"wpb_column jeg_column vc_column_container vc_col-sm-12\"><div class=\"jeg_wrapper wpb_wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h2><span class=\"ez-toc-section\" id=\"Die_Erbschaftsteuer_imposta_di_successione\"><\/span>Inheritance Tax (imposta di successione)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Compared to other EU countries, Italy has <strong>Low inheritance taxes and high tax-free allowances<\/strong>:<\/p>\n<ul>\n<li><strong>4 %<\/strong> for spouses and children\/parents \u2013 only for the portion regarding <strong>1 million euros per heir<\/strong>.<\/li>\n<li><strong>6 %<\/strong> for siblings\u2014above an exemption amount of <strong>100,000 \u20ac per heir<\/strong>.<\/li>\n<li><strong>6 %<\/strong> for other relatives (up to the 4th degree) \u2013 with no exemption.<\/li>\n<li><strong>8 %<\/strong> For everyone else\u2014no tax-free allowance.<\/li>\n<\/ul>\n<p>In cases of severe disability (Law 104), the exemption amount increases to <strong>1.5 million euros<\/strong>. The tax-free allowance applies per person\u2014so for a married couple with two children, \u20ac3 million is tax-free.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h2><span class=\"ez-toc-section\" id=\"Immobilien_im_Nachlass\"><\/span>Real Estate in an Estate<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>If a property is part of an inheritance, two additional taxes are added to the assessed value: the <strong>Mortgage Tax<\/strong> (<em>mortgage tax<\/em>, 2 %) and the <strong>Cadastral Tax<\/strong> (<em>cadastral<\/em>, 1 %). If an heir uses the property as their primary residence, both amounts are reduced to a fixed \u20ac200 each.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h2><span class=\"ez-toc-section\" id=\"Die_dichiarazione_di_successione\"><\/span>The Declaration of Inheritance<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The heirs must, within <strong>12 months<\/strong> after the death, a <strong>Declaration of Inheritance<\/strong> (<em>Declaration of Inheritance<\/em>) to the Agenzia delle Entrate. As of July 15, 2025, the process has been in effect via <strong>Self-assessment<\/strong> (The system calculates the taxes automatically); payment is then made within 90 days via F24.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h2><span class=\"ez-toc-section\" id=\"Was_du_als_Nachstes_tun_musst\"><\/span>What You Need to Do Next<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Get an overview of your assets and potential heirs, determine the statutory share, and\u2014if you have specific wishes\u2014draft a legally valid will (preferably with a notary). In the event of a death, be sure to meet the 12-month deadline for the \u201cdichiarazione di successione.\u201d Legal advice is advisable regarding the statutory share and cross-border cases.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div><div class=\"row vc_row wpb_row vc_row-fluid\"><div class=\"jeg-vc-wrapper\"><div class=\"wpb_column jeg_column vc_column_container vc_col-sm-12\"><div class=\"jeg_wrapper wpb_wrapper\"><div class=\"vc_empty_space\"   style=\"height: 32px\"><span class=\"vc_empty_space_inner\"><\/span><\/div><\/div><\/div><\/div><\/div><div class=\"row vc_row wpb_row vc_row-fluid\"><div class=\"jeg-vc-wrapper\"><div class=\"wpb_column jeg_column vc_column_container vc_col-sm-12\"><div class=\"jeg_wrapper wpb_wrapper\"><div  class=\"jeg_block_heading jeg_block_heading_6 jeg_alignleft jnews_module__1_6af1c8be3ac5c\">\n                <h3 class=\"jeg_block_title\"><span>FAQ - Frequently Asked Questions About Inheritance in Italy<\/span><\/h3>\n                \n            <\/div><div  class='jnews-faq-wrapper jnews_module__2_6af1c8be3ae78 style-4'>\n\t\t\t\t    \n        <div class=\"list-wrapper expand\">\n            <a class=\"list-toogle\" href=\"#\" aria-label=\"Toggle FAQ: Wer erbt ohne Testament?\">\n                <h5 class=\"question\">Who inherits without a will?<\/h5>\n                <svg class=\"faq-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\">\n                    <path d=\"M13.6152 0.369517C13.3685 0.132903 13.0341 0 12.6855 0C12.3368 0 12.0024 0.132903 11.7557 0.369517L6.98417 4.95184L2.21262 0.369517C1.96321 0.146331 1.63333 0.024827 1.29248 0.0306025C0.951625 0.0363779 0.626413 0.168982 0.385357 0.400478C0.1443 0.631975 0.00621891 0.94429 0.00020504 1.27162C-0.00580883 1.59896 0.120714 1.91576 0.353117 2.15528L6.05442 7.63048C6.30111 7.8671 6.63551 8 6.98417 8C7.33283 8 7.66723 7.8671 7.91392 7.63048L13.6152 2.15528C13.8616 1.91837 14 1.59723 14 1.2624C14 0.927566 13.8616 0.606426 13.6152 0.369517Z\" fill=\"black\" \/>\n                <\/svg>\n            <\/a>\n            <div class=\"card-expand\">\n                <p>According to the statutory order of succession, the first heirs are the spouse, children, and parents. Close relatives are also entitled to a protected statutory share (legittima).<\/p>\n\n            <\/div>\n        <\/div>\n        <div class=\"list-wrapper\">\n            <a class=\"list-toogle\" href=\"#\" aria-label=\"Toggle FAQ: Was ist der Pflichtteil?\">\n                <h5 class=\"question\">What is the statutory share?<\/h5>\n                <svg class=\"faq-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\">\n                    <path d=\"M13.6152 0.369517C13.3685 0.132903 13.0341 0 12.6855 0C12.3368 0 12.0024 0.132903 11.7557 0.369517L6.98417 4.95184L2.21262 0.369517C1.96321 0.146331 1.63333 0.024827 1.29248 0.0306025C0.951625 0.0363779 0.626413 0.168982 0.385357 0.400478C0.1443 0.631975 0.00621891 0.94429 0.00020504 1.27162C-0.00580883 1.59896 0.120714 1.91576 0.353117 2.15528L6.05442 7.63048C6.30111 7.8671 6.63551 8 6.98417 8C7.33283 8 7.66723 7.8671 7.91392 7.63048L13.6152 2.15528C13.8616 1.91837 14 1.59723 14 1.2624C14 0.927566 13.8616 0.606426 13.6152 0.369517Z\" fill=\"black\" \/>\n                <\/svg>\n            <\/a>\n            <div class=\"card-expand\" style=\"display: none;\">\n                <p>The quota di legittima: a legally guaranteed minimum share for spouses, children, and, where applicable, parents, which cannot be taken away.<\/p>\n\n            <\/div>\n        <\/div>\n        <div class=\"list-wrapper\">\n            <a class=\"list-toogle\" href=\"#\" aria-label=\"Toggle FAQ: Welche Testamentsformen gibt es?\">\n                <h5 class=\"question\">What types of wills are there?<\/h5>\n                <svg class=\"faq-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\">\n                    <path d=\"M13.6152 0.369517C13.3685 0.132903 13.0341 0 12.6855 0C12.3368 0 12.0024 0.132903 11.7557 0.369517L6.98417 4.95184L2.21262 0.369517C1.96321 0.146331 1.63333 0.024827 1.29248 0.0306025C0.951625 0.0363779 0.626413 0.168982 0.385357 0.400478C0.1443 0.631975 0.00621891 0.94429 0.00020504 1.27162C-0.00580883 1.59896 0.120714 1.91576 0.353117 2.15528L6.05442 7.63048C6.30111 7.8671 6.63551 8 6.98417 8C7.33283 8 7.66723 7.8671 7.91392 7.63048L13.6152 2.15528C13.8616 1.91837 14 1.59723 14 1.2624C14 0.927566 13.8616 0.606426 13.6152 0.369517Z\" fill=\"black\" \/>\n                <\/svg>\n            <\/a>\n            <div class=\"card-expand\" style=\"display: none;\">\n                <p>The olografo (handwritten), the pubblico (notarized), and the segreto (confidential, deposited with a notary).<\/p>\n\n            <\/div>\n        <\/div>\n        <div class=\"list-wrapper\">\n            <a class=\"list-toogle\" href=\"#\" aria-label=\"Toggle FAQ: Wie hoch ist die Erbschaftsteuer?\">\n                <h5 class=\"question\">How much is the inheritance tax?<\/h5>\n                <svg class=\"faq-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\">\n                    <path d=\"M13.6152 0.369517C13.3685 0.132903 13.0341 0 12.6855 0C12.3368 0 12.0024 0.132903 11.7557 0.369517L6.98417 4.95184L2.21262 0.369517C1.96321 0.146331 1.63333 0.024827 1.29248 0.0306025C0.951625 0.0363779 0.626413 0.168982 0.385357 0.400478C0.1443 0.631975 0.00621891 0.94429 0.00020504 1.27162C-0.00580883 1.59896 0.120714 1.91576 0.353117 2.15528L6.05442 7.63048C6.30111 7.8671 6.63551 8 6.98417 8C7.33283 8 7.66723 7.8671 7.91392 7.63048L13.6152 2.15528C13.8616 1.91837 14 1.59723 14 1.2624C14 0.927566 13.8616 0.606426 13.6152 0.369517Z\" fill=\"black\" \/>\n                <\/svg>\n            <\/a>\n            <div class=\"card-expand\" style=\"display: none;\">\n                <p>4 % for spouses and children (over \u20ac1 million per heir), 6 % for siblings (over \u20ac100,000), 6 % for other relatives, and 8 % for others.<\/p>\n\n            <\/div>\n        <\/div>\n        <div class=\"list-wrapper\">\n            <a class=\"list-toogle\" href=\"#\" aria-label=\"Toggle FAQ: Wie hoch sind die Freibetr\u00e4ge?\">\n                <h5 class=\"question\">How much are the tax-free allowances?<\/h5>\n                <svg class=\"faq-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\">\n                    <path d=\"M13.6152 0.369517C13.3685 0.132903 13.0341 0 12.6855 0C12.3368 0 12.0024 0.132903 11.7557 0.369517L6.98417 4.95184L2.21262 0.369517C1.96321 0.146331 1.63333 0.024827 1.29248 0.0306025C0.951625 0.0363779 0.626413 0.168982 0.385357 0.400478C0.1443 0.631975 0.00621891 0.94429 0.00020504 1.27162C-0.00580883 1.59896 0.120714 1.91576 0.353117 2.15528L6.05442 7.63048C6.30111 7.8671 6.63551 8 6.98417 8C7.33283 8 7.66723 7.8671 7.91392 7.63048L13.6152 2.15528C13.8616 1.91837 14 1.59723 14 1.2624C14 0.927566 13.8616 0.606426 13.6152 0.369517Z\" fill=\"black\" \/>\n                <\/svg>\n            <\/a>\n            <div class=\"card-expand\" style=\"display: none;\">\n                <p>1 million euros per spouse, child, or parent; 100,000 euros per sibling. In cases of severe disability (Law 104), 1.5 million euros.<\/p>\n\n            <\/div>\n        <\/div>\n        <div class=\"list-wrapper\">\n            <a class=\"list-toogle\" href=\"#\" aria-label=\"Toggle FAQ: Welche Steuern fallen auf geerbte Immobilien an?\">\n                <h5 class=\"question\">What taxes apply to inherited real estate?<\/h5>\n                <svg class=\"faq-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\">\n                    <path d=\"M13.6152 0.369517C13.3685 0.132903 13.0341 0 12.6855 0C12.3368 0 12.0024 0.132903 11.7557 0.369517L6.98417 4.95184L2.21262 0.369517C1.96321 0.146331 1.63333 0.024827 1.29248 0.0306025C0.951625 0.0363779 0.626413 0.168982 0.385357 0.400478C0.1443 0.631975 0.00621891 0.94429 0.00020504 1.27162C-0.00580883 1.59896 0.120714 1.91576 0.353117 2.15528L6.05442 7.63048C6.30111 7.8671 6.63551 8 6.98417 8C7.33283 8 7.66723 7.8671 7.91392 7.63048L13.6152 2.15528C13.8616 1.91837 14 1.59723 14 1.2624C14 0.927566 13.8616 0.606426 13.6152 0.369517Z\" fill=\"black\" \/>\n                <\/svg>\n            <\/a>\n            <div class=\"card-expand\" style=\"display: none;\">\n                <p>In addition, the mortgage tax (2 %) and the cadastral tax (1 %) are based on the cadastral value\u2014a flat rate of \u20ac200 each if the property is used as a primary residence.<\/p>\n\n            <\/div>\n        <\/div>\n        <div class=\"list-wrapper\">\n            <a class=\"list-toogle\" href=\"#\" aria-label=\"Toggle FAQ: Was ist die dichiarazione di successione?\">\n                <h5 class=\"question\">What is the \"dichiarazione di successione\"?<\/h5>\n                <svg class=\"faq-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\">\n                    <path d=\"M13.6152 0.369517C13.3685 0.132903 13.0341 0 12.6855 0C12.3368 0 12.0024 0.132903 11.7557 0.369517L6.98417 4.95184L2.21262 0.369517C1.96321 0.146331 1.63333 0.024827 1.29248 0.0306025C0.951625 0.0363779 0.626413 0.168982 0.385357 0.400478C0.1443 0.631975 0.00621891 0.94429 0.00020504 1.27162C-0.00580883 1.59896 0.120714 1.91576 0.353117 2.15528L6.05442 7.63048C6.30111 7.8671 6.63551 8 6.98417 8C7.33283 8 7.66723 7.8671 7.91392 7.63048L13.6152 2.15528C13.8616 1.91837 14 1.59723 14 1.2624C14 0.927566 13.8616 0.606426 13.6152 0.369517Z\" fill=\"black\" \/>\n                <\/svg>\n            <\/a>\n            <div class=\"card-expand\" style=\"display: none;\">\n                <p>The declaration of inheritance, which must be filed with the Agenzia delle Entrate within 12 months of the death.<\/p>\n\n            <\/div>\n        <\/div>\n        <div class=\"list-wrapper\">\n            <a class=\"list-toogle\" href=\"#\" aria-label=\"Toggle FAQ: Wann muss die Steuer gezahlt werden?\">\n                <h5 class=\"question\">When is the tax due?<\/h5>\n                <svg class=\"faq-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\">\n                    <path d=\"M13.6152 0.369517C13.3685 0.132903 13.0341 0 12.6855 0C12.3368 0 12.0024 0.132903 11.7557 0.369517L6.98417 4.95184L2.21262 0.369517C1.96321 0.146331 1.63333 0.024827 1.29248 0.0306025C0.951625 0.0363779 0.626413 0.168982 0.385357 0.400478C0.1443 0.631975 0.00621891 0.94429 0.00020504 1.27162C-0.00580883 1.59896 0.120714 1.91576 0.353117 2.15528L6.05442 7.63048C6.30111 7.8671 6.63551 8 6.98417 8C7.33283 8 7.66723 7.8671 7.91392 7.63048L13.6152 2.15528C13.8616 1.91837 14 1.59723 14 1.2624C14 0.927566 13.8616 0.606426 13.6152 0.369517Z\" fill=\"black\" \/>\n                <\/svg>\n            <\/a>\n            <div class=\"card-expand\" style=\"display: none;\">\n                <p>As of July 15, 2025, the system calculates the tax automatically; payment is then made within 90 days via F24.<\/p>\n\n            <\/div>\n        <\/div>\n        <div class=\"list-wrapper\">\n            <a class=\"list-toogle\" href=\"#\" aria-label=\"Toggle FAQ: Gilt italienisches oder deutsches Erbrecht?\">\n                <h5 class=\"question\">Does Italian or German inheritance law apply?<\/h5>\n                <svg class=\"faq-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\">\n                    <path d=\"M13.6152 0.369517C13.3685 0.132903 13.0341 0 12.6855 0C12.3368 0 12.0024 0.132903 11.7557 0.369517L6.98417 4.95184L2.21262 0.369517C1.96321 0.146331 1.63333 0.024827 1.29248 0.0306025C0.951625 0.0363779 0.626413 0.168982 0.385357 0.400478C0.1443 0.631975 0.00621891 0.94429 0.00020504 1.27162C-0.00580883 1.59896 0.120714 1.91576 0.353117 2.15528L6.05442 7.63048C6.30111 7.8671 6.63551 8 6.98417 8C7.33283 8 7.66723 7.8671 7.91392 7.63048L13.6152 2.15528C13.8616 1.91837 14 1.59723 14 1.2624C14 0.927566 13.8616 0.606426 13.6152 0.369517Z\" fill=\"black\" \/>\n                <\/svg>\n            <\/a>\n            <div class=\"card-expand\" style=\"display: none;\">\n                <p>If you reside in Italy, Italian inheritance law usually applies; however, you can often choose the law of your home country in your will. This is a complex matter\u2014be sure to seek advice.<\/p>\n\n            <\/div>\n        <\/div>\n        <div class=\"list-wrapper\">\n            <a class=\"list-toogle\" href=\"#\" aria-label=\"Toggle FAQ: Brauche ich einen Notar?\">\n                <h5 class=\"question\">Do I need a notary?<\/h5>\n                <svg class=\"faq-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\">\n                    <path d=\"M13.6152 0.369517C13.3685 0.132903 13.0341 0 12.6855 0C12.3368 0 12.0024 0.132903 11.7557 0.369517L6.98417 4.95184L2.21262 0.369517C1.96321 0.146331 1.63333 0.024827 1.29248 0.0306025C0.951625 0.0363779 0.626413 0.168982 0.385357 0.400478C0.1443 0.631975 0.00621891 0.94429 0.00020504 1.27162C-0.00580883 1.59896 0.120714 1.91576 0.353117 2.15528L6.05442 7.63048C6.30111 7.8671 6.63551 8 6.98417 8C7.33283 8 7.66723 7.8671 7.91392 7.63048L13.6152 2.15528C13.8616 1.91837 14 1.59723 14 1.2624C14 0.927566 13.8616 0.606426 13.6152 0.369517Z\" fill=\"black\" \/>\n                <\/svg>\n            <\/a>\n            <div class=\"card-expand\" style=\"display: none;\">\n                <p>A notary is highly recommended to ensure that a will is legally valid and to handle the settlement of real estate matters.<\/p>\n\n            <\/div>\n        <\/div>\n\t\t    <\/div><\/div><\/div><\/div><\/div><div class=\"row vc_row wpb_row vc_row-fluid\"><div class=\"jeg-vc-wrapper\"><div class=\"wpb_column jeg_column vc_column_container vc_col-sm-12\"><div class=\"jeg_wrapper wpb_wrapper\"><div class=\"vc_empty_space\"   style=\"height: 32px\"><span class=\"vc_empty_space_inner\"><\/span><\/div><\/div><\/div><\/div><\/div><div class=\"row vc_row wpb_row vc_row-fluid\"><div class=\"jeg-vc-wrapper\"><div class=\"wpb_column jeg_column vc_column_container vc_col-sm-12\"><div class=\"jeg_wrapper wpb_wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<div style=\"border: 1px solid #f1f1f1; padding: 15px;\">\n<h4>Sources<\/h4>\n<ol style=\"font-size: 11px; line-height: 1.5;\">\n<li><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/schede\/pagamenti\/imposta-di-successione\/aliquote-e-franchigie\" target=\"_blank\" rel=\"noopener\">Italian Revenue Agency \u2013 Inheritance Tax: Rates and Exemptions<\/a> (accessed in June 2026)<\/li>\n<li><a href=\"https:\/\/www.notariato.it\/\" target=\"_blank\" rel=\"noopener\">National Council of Notaries<\/a> (accessed in June 2026)<\/li>\n<\/ol>\n<\/div>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Inheritance and Wills in Italy: Inheritance Tax (4\/6\/8 %, Exemptions), the Statutory Share (legittima), the Declaration of Succession (dichiarazione di successione), and Real Estate.<\/p>","protected":false},"author":2,"featured_media":329483,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"inwp_podcast_mp3":"","inwp_podcast_apple":"","inwp_podcast_spotify":"","inwp_podcast_youtube":"","inw_restaurant_url":"","inw_restaurant_lat":"","inw_restaurant_lng":"","in_event_type":"","in_event_featured":"","in_event_teaser":"","in_event_name":"","in_event_address":"","in_event_status":"","in_event_turnus":"","inw_hotel_email":"","inw_hotel_type":"","inw_hotel_name":"","inw_hotel_street":"","inw_hotel_zip":"","inw_hotel_city":"","inw_hotel_region":"","inw_hotel_country":"","inw_hotel_phone":"","inw_hotel_url":"","inw_hotel_lat":"","inw_hotel_lng":"","inw_hotel_pricerange":"","inw_hotel_stars":"","inw_hotel_amenities":"","in_event_start":"","in_event_end":"","in_event_time":"","in_event_time_end":"","in_event_location":"","in_event_city":"","in_event_region":"","in_event_price":"","in_event_organizer":"","in_event_url":"","in_event_sort":"","in_event_sort_end":"","jnews-multi-image_gallery":[],"jnews_single_post":{"subtitle":"Erbschaftsteuer (mit hohen Freibetr\u00e4gen), der Pflichtteil (legittima), das Testament und die Erbschaftserkl\u00e4rung: So funktioniert das Erben in Italien."},"jnews_primary_category":[],"jnews_social_meta":[],"jnews_override_counter":[],"footnotes":""},"categories":[19792],"tags":[19800,20251,4848],"class_list":["post-323081","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-steuern","tag-auswandern-italien","tag-leben-in-italien","tag-steuern-italien"],"_links":{"self":[{"href":"https:\/\/italien.news\/en\/wp-json\/wp\/v2\/posts\/323081","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/italien.news\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/italien.news\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/italien.news\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/italien.news\/en\/wp-json\/wp\/v2\/comments?post=323081"}],"version-history":[{"count":0,"href":"https:\/\/italien.news\/en\/wp-json\/wp\/v2\/posts\/323081\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/italien.news\/en\/wp-json\/wp\/v2\/media\/329483"}],"wp:attachment":[{"href":"https:\/\/italien.news\/en\/wp-json\/wp\/v2\/media?parent=323081"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/italien.news\/en\/wp-json\/wp\/v2\/categories?post=323081"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/italien.news\/en\/wp-json\/wp\/v2\/tags?post=323081"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}