SUCCESSIONI.LEGAL
p.iva 02447661204 - avv. Luigi La Gamma
p.iva 03594471207 - avv. Giovanni Quaresima
©2025
Inheritance Tax Filling Assistance for
Foreign Heirs in Italy
Legal assistance and advices provided by Avv. Luigi La Gamma and Avv. Giovanni Quaresima - law firm in Bologna (Italy)
Who we are
We are part of a law firm located in Bologna and specialized in inheritance law. Thanks to our specific skills we can provide rapid and complete advice and assistance on inheritance matters submitted to us.
If you need to submit an inheritance tax return (declaration of estate) or any other legal advice regarding wills, coparnecy of an inheritance estate or estate division, don't hesitate to contact us!
For further informations about inheritance law in Europe you can also visit the Successions in Europe web site.
Inheritance Tax Return/Declaration of Estate (Dichiarazione di successione)
Inheritance Tax Return/Declaration of Estate (Dichiarazione di successione) - What it is?Declaration of Estate is essentially a tax obligation with which the obliged parties "report" to the Tax Office which assets and rights are the object of the inheritance transmission (for example: properties, money deposited in current accounts, securities, etc.) and which are the subjects who take over, in whole or in part, from the deceased ("heirs" and "legatees"). Succession is in fact considered by the law as a fiscally relevant phenomenon, suitable for being subject to a specific tax levy.
Who must submit the declaration of estate?
The declaration of estate must be submitted by:
- the heirs, those with title to inheritance, and by the legatees (provided that they have not expressly waived the right within the deadlines established by law);
- the legal representatives of the heirs or legatees;
- those placed in possession of the property, in the event of absence of the deceased or a finding of presumed death;
- the executors of the will
- the trustees;
- (other subjects identified by law)
Exempted taxpayers
There is no obligation to submit a declaration if the following conditions are met simultaneously:
1) the estate is passed on to the spouse and relatives in the direct line of the deceased;
2) the value of the estate does not exceed EUR 100 000;
3) the estate does not include real estate rights;
How to submit the declaration
The heirs, those with title to inheritance and the legatees must submit the declaration of estate within 12 months of the date of opening of the succession, which generally coincides with the taxpayer’s date of death.
The Declaration of estate and application for land registry title changes can be submitted through a qualified intermediary (as qualified lawyers, which we are!). After the submission, the local Revenue Agency office can issue certified copies of the duly submitted declaration, which banks may require to release current accounts or securities, provided electronic markings (formerly revenue stamps) are provided.
If the deceased resided abroad but had previously resided in Italy, the declaration must be submitted to the office of the Agency in the district where the deceased last resided in Italy. If this is not known, the declaration must be submitted to Rome Provincial Directorate II - Ufficio Territoriale ROMA 6 - EUR TORRINO, in Via Canton 20 - CAP 00144 Rome.
If the death occurred before 3 October 2006 Form 4 - pdf must be used. For declarations supplementing, replacing, or amending declarations submitted with Form 4, this form must still be used, following the relevant submission methods. In this case, the competent local office is the office to which the first declaration was submitted.
If the taxpayer has decided not to make use of the automatic title change service by submitting the declaration of estate, he must submit a request to change the title of the properties to the competent provincial offices of the Agency within 30 days of registering the declaration.
Which taxes you have to pay
If you inherit a real estate property, you must calculate and pay the following fees and taxes before submitting the declaration of estate: mortgage, land registry, stamp duty, mortgage tax and special taxes (e.g. for mortgage formalities).
In addition to these fees, you may be charged inheritance tax.
Inheritance tax: rates and allowances
Rates and allowances for inheritance and gift tax (wich is a different tax than “mortgage, land registry, stamp duty, mortgage tax and special taxes”) are established by Decree Law No 262 of 2006. In particular:
4% for transfers made to spouses or relatives in the direct line (of ascent and descent) to be applied on the total net value exceeding a share of EUR 1 million for each beneficiary.
6% for transfers to brothers or sisters to be applied on the total net value exceeding EUR 100 000 for each beneficiary.
6% for transfers to other relatives to the fourth degree or relatives-in-law to the third degree, to be applied to the total net value transferred, without application of any allowance.
8% for transfers to all other persons to be applied to the total net value transferred, without application of any allowance.
An additional allowance of EUR 1.5 million is provided for transfers to people with a disability recognized as severe under Law No 104 of 1992.
Contact us
Indirizzo
Bologna, via Clavature, 18
40124
Italia
Telefono
DECLARATION OF ESTATE
INHERITANCE - LEGATE - TESTAMENT - LAST WILL
ITALIAN INHERITANCE TAX LAW - REGULATION (EU) No 650/2012 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
AVVOCATO LUIGI LA GAMMA - AVVOCATO GIOVANNI QUARESIMA
LAW FIRM
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p.iva 02447661204 - avv. Luigi La Gamma
p.iva 03594471207 - avv. Giovanni Quaresima
©Copyright 2025