Inheritance Guide
Inheritance Planning in Italy: Low Taxes but Strict Family Protections
Italy has one of the most family-friendly inheritance systems in Europe, combining very low tax rates with strong forced heirship protections for spouses and children. Here is the good news that surprises most people: the inheritance tax rate for spouses and direct descendants is just 4%, and only on amounts above a EUR 1 million per-person exemption. The trade-off is that Italian law strictly protects family members, meaning you cannot freely leave everything to a charity or a friend if you have close relatives.
Inheritance Tax
Italy has among the lowest inheritance tax rates in Europe. Spouses and direct descendants pay 4% above a EUR 1 million exemption each. Siblings pay 6% above EUR 100,000. Other relatives to the fourth degree pay 6% with no exemption. All others pay 8% with no exemption. Real estate is taxed on cadastral value, which is typically well below market value.
Forced Heirship
Italy has forced heirship (legittima or quota di riserva). A surviving spouse alone is entitled to 50% of the estate. A spouse with one child shares 66.7% (one-third each). A spouse with two or more children shares 75% (25% spouse, 50% children). Children alone without a surviving spouse receive 50% (one child) or 66.7% (two or more).
Key facts about inheritance in Italy
The details that matter most when planning for your family's future in Italy.
- 1
Inheritance tax is just 4% for spouses and direct descendants, with a EUR 1 million exemption per beneficiary
- 2
Forced heirship (legittima) reserves 50% to 75% of the estate for spouse and children
- 3
Siblings pay 6% with a EUR 100,000 exemption; unrelated persons pay 8% with no exemption
- 4
Italy applies EU Succession Regulation 650/2012
- 5
Italian property transfers on inheritance require notarial involvement and registration
What makes Italy different
These are the considerations unique to Italy that most families don't discover until they need to.
Cadastral values used for tax on real estate are typically 30% to 50% of market value, creating a significant tax advantage
The Italian system does not recognize trusts natively, though foreign trusts are accepted under the Hague Convention
Joint ownership is very common and creates complex succession scenarios, especially for family properties passed down through generations
Italian bureaucracy around inheritance can be slow, and heirs must formally accept or renounce the inheritance
Documents commonly needed in Italy
The documents families typically need when dealing with inheritance matters in Italy.
Testamento Olografo (handwritten will)
Testamento Pubblico (public will before a notary)
Dichiarazione di Successione (succession declaration for tax purposes)
Procura Generale (general power of attorney)
Start documenting your legacy
No matter where your family is, the most important step is starting. Our AI-guided tools help you create the documents your loved ones need — in plain language, at your own pace.
Ready when you are
Your family deserves clarity.
AI-guided tools that walk you through every document, step by step — no blank pages, no confusion.
Start for $9.99/monthCancel anytime. Zero digital footprint.
Nearby country guides
Important disclaimer
This content is for general informational purposes only and does not constitute legal, tax, or financial advice. It was created with the assistance of AI and may contain inaccuracies. Inheritance laws change frequently — always consult a qualified attorney or tax advisor in Italy before making decisions about inheritance or estate planning.