DOWNLOAD here the OFFICIAL FORM – “dichiarazione di successione“
From 1 Jenuary 2018 only online filing will be allowed.
The Italian inheritance process requires you to file, along with the inheritance claim above, several documents as exhibits, e.g., the following ones:
1) affidavit regarding property cadastral value (a/k/a assessment value or rateable value, for inheritance tax purposes;
2) inheritance tax payment receipt (see below);
3) certified copy of the Will (if there is a Will) and affidavit confirming you are the legitimate beneficiary;
4) if there is no Will (i.e., intestate inheritance by law), an affidavit stating that you are the sole beneficiary by law, along with a legal Italian translation;
5) property tax record information;
6) death certificate copy;
7) appointment of an Italian domicile for tax purposes, i.e., an address in Italy for Italian tax authorities to notify you possible communications after you claim the estate.
Check HERE for updated inheritance tax information
In order to submit the inheritance claim and have the property transferred into your name, you are required to pay some miscellaneous taxes (stamps and property record update fees). Proportional taxes are typically based on the property’s tax value (valore catastale), rather than the market value.
Fines and Interests
Succession tax and property transfer taxes shall be paid within 12 months after the death. The inheritance claim shall be filed within the same time frame. Delays imply fines and interests.
The inheritance claim shall be filed with the competent tax office (“Agenzia delle Entrate“) where your brother was last registered as an Italian resident. If he was never registered as an Italian resident, the competent tax office office is Rome 6. However, exceptions might apply.
The competent office to update the property tax record (in the “Catasto” register), of the district (Comune) where the property is located. The property tax record update application shall be filed within 30 days after the inheritance claim (“dichiarazione di successione“) is filed. Late filing is subject to penalties.
Filing the succession paperwork with the competent tax office and with the competent property tax register complete the Italian inheritance process and formalities.
Contact US – An experienced lawyer will be glad discuss your case circumstances.