Question: How do I inherit an Italian estate? If I file an Italian Declaration of Succession, does it mean that I automatically become the new owner? Or do I have to go through probate in Italian Court?
Answer: In Italy there is no need of a Court probate process to claim the status of heir and possession and/or ownership of estate assets through inheritance.
In particular, a person entitled to heir status can simply “accept” the inheritance by taking possession of the estate assets.
This is a way to de facto take over the estate and, therefore, become an heir. In other words, taking certain actions with respect to the estate is the equivalent of an express declaration that you are willing to acquire heir status and take over the estate.
More specifically, if you take possession of even just one asset of the estate, you become an heir and can no longer disclaim the estate or file inheritance renunciation.
By way of example, imagine a situation where you are the child of a deceased person who had a dog. You visit your parent’s home and bring the dog to your home for good to care for the pet. If you are entitled by law to claim the estate, the action of bringing your parent’s pet home will represent your confirmation that you want to accept the heir status. Therefore, if your deceased parent left behind some debts, you will become responsible for them as well as the pet.
Of course there are legal ways for you to safely take care of the pet without having to bear the consequences of a defaulting estate. This will be the topic of another article.
In the meantime, it is important to know that, if you are entitled to heir status, one of your duties is to prepare and file with the Italian Tax Authority a Declaration of Succession listing the estate assets and the name of those who are entitled to the inheritance. In Italian this document is called “Dichiarazione di Successione”.
Many believe that a person who files the Declaration of Succession is therefore de facto accepting the inheritance and heir status.
However, this is not correct. Filing the Declaration of Succession is merely a tax fulfilment and does not per se represent an implicit expression of inheritance acceptance. This principle has been repeatedly affirmed by the Italian Supreme Court.
In particular, the Italian Supreme Court confirmed a few times that it is possible to comply with the tax filing obligation while assessing the estate to decide whether to accept the heir status at a later point. Under certain circumstances, it is also possible to manage the estate assets to preserve them before accepting heir status.
The Italian law sets a limit of 10 years to accept the inheritance and heir status.
Often, to handle an estate inheritance in a cost-effective manner, it is essential to comply with applicable tax duties and manage the estate while performing a thorough estate assessment. After this assessment, potential heirs would be able to make an informed decision whether to accept the inheritance or not.
Contact us to discuss your case and the most cost-effective strategy to pursue your goals.
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