Entries by admin

The reduction action (2nd part)

What is the reduction action in Italian succession? … (1st part here) To prevent anyone from circumventing the rights of legitimate heirs by gifting all or part of their assets while they are still alive, the law also provides for the possibility of exercising the reduction action against gifts, following the death of the donor […]

The executor of a Will in Italy

If you die as a resident in Italy, Italian succession law will dictate how your worldwide movable assets (i.e. bank accounts, shareholdings, personal items etc) and Italian immovable assets (i.e. a property) will pass on your death. If you are resident in another country, Italian law will only dictate how your Italian immovable assets pass […]

Zes-Aas – 10 years tax-free for pensioners in Italy

Zes-Aas – 10 years tax-free for pensioners in Italy Italian government plans 10 years tax-free for pensioners relocating to Sicily, Sardinia or Calabria You may have heard that the Italian government is preparing to discuss a proposal to repopulate southern Italy and revitalise its economy? The proposal comes from Alberto Brambilla, pension expert and adviser […]


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 is the person who becomes entitled to inherit assets of the deceased person by virtue of any kind of applicable disposition (testamentary or legitimate succession). […]

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, the Italian Inheritance Tax rate is calculated on the assets located in Italy. It would be advisable to seek advice from specialized professionals, since […]

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 testator to dispose of his/her own assets entirely as he/she wishes. “Testamentary succession” can be defined as the assignment of the hereditary assets […]