I examine the inheritance and tax law framework, advise on estate tax matters and assist with the transfer or disposal of inherited property – including in complex situations involving co-heirs.
Applicable Law
Under the EU Succession Regulation, the applicable succession law is determined by the habitual residence of the deceased at the time of death. The Regulation permits a choice of the law of one's nationality instead.
Such a choice of law can have significant implications for the succession and requires careful examination with regard to validity, scope and tax consequences. I advise on the optimal structuring for your specific situation.
Forms of Will
Italian succession law recognises several forms of will: the notarial public will (testamento pubblico), the secret will (testamento segreto) and the holographic will (testamento olografo).
Each form requires strict formal compliance. The choice of testamentary form depends on the individual circumstances and affects subsequent recognition and enforcement – particularly in cross-border estates.
Co-heirs
When multiple heirs jointly inherit a property in Italy, questions arise regarding the management, use and tax administration of the jointly owned asset (comunione ereditaria).
Solutions are found through partition agreements, property sales or the transfer of co-ownership shares, which must be registered in the land register (catasto). I accompany the settlement process from reaching agreement through to completion of the land registry entries.
Tax Aspects
Property inherited or received as a gift in Italy is subject to inheritance and gift tax, the amount of which depends on the degree of kinship, the cadastral value and any applicable allowances.
In cross-border situations, double taxation treaties between Germany and Italy must be taken into account in order to avoid double taxation. I work together with qualified tax advisers in both countries.
Estate Administration
Estate administration in Italy requires coordination with notaries, land registry offices and tax authorities – including obtaining succession documents (dichiarazione di successione) and clarifying tax obligations.
I guide you through this process and ensure smooth handling across both legal systems – from the inheritance tax declaration to entry in the Italian land register (catasto).