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).

– Denuncia di successione – Statement of succession

The Statement of succession needs to be filed by at least one entitled person within 12 months of death. It shall be filled out with all information and data concerning the deceased’s properties. Therefore it is important that it is drafted by a competent independent professional who will be also in the position to submit it to the competent Revenue Office.

– Diritto di precedenza – precedence by proximity

The principle of precedence by proximity of the degree of relationship means that the successor the most closely related to the deceased within the same line of successors – privileged collateral line or ordinary collateral line – excludes more distant relatives from the succession.

– Erede – Heir

He/she is the successor who has accepted the inheritance to which he/she is entitled.

– Legato – Legatee

A legatee is a physical person or legal entity receiving assets or money under the terms of a Will. The quality of legatee is acquired automatically without the need to be formally or tacitly accepted. He/she/it is not considered an heir, and does not have the same obligations towards the succession -for example in case of debts of the deceased.

– Successione legittima – Legal succession

A legal succession is a succession that is not ruled according to the deceased’s wishes as expressed in a Will, but follows rules of the Civil Code.

– Successione per rappresentazione – Succession by representation

In this case, the assets of the deceased, who died intestate, are transferred – also partially, to the descendants by representation. In this case, the entitled successor renounces the inheritance and the corresponding quota is divided into as many equal shares as the surviving descendants in the closest generation.

– Successione testamentaria – Testamentary succession

A testamentary succession is a succession that is ruled according to the deceased’s wishes as stated in a valid Will, drafted in compliance with the law.

– Testamento – Will

The deed through which a person, the testator, appoints one or more persons to manage his estate and provides for the transfer of his/her property at death.