Brussels IV and EU Succession Regulation: How It Affects Inheritance in Italy

If you're a foreign national who owns property or holds bank accounts in Italy, the single most consequential legal question is this: whose inheritance law applies when you die? The answer has been governed by Regulation (EU) No 650/2012 — commonly called Brussels IV — since August 17, 2015, and it may not be what you expect.

What Brussels IV Changed

Before Brussels IV, Italian Private International Law (Law 218/1995) split the succession into two tracks. The law of the deceased's nationality governed movable assets (bank accounts, investments), while Italian law governed immovable assets (real estate). An American with a house in Tuscany and savings in a US bank faced two separate legal regimes.

Brussels IV unified everything. Under Article 21, a single law now applies to the entire estate — movable and immovable, in Italy and abroad. That law is determined by one factor: where the deceased had their habitual residence at the time of death.

This means an American, British, or Australian citizen who lives in Italy full-time is subject to Italian inheritance law by default — including Italy's strict forced heirship rules that reserve a mandatory share of the estate for the spouse and children, regardless of what the will says.

The Habitual Residence Test

"Habitual residence" is not the same as tax residency or having a permesso di soggiorno. Italian courts assess it based on an overall evaluation of:

• Duration and regularity of physical presence in Italy
• Family and social integration (school enrollment, healthcare registration, community ties)
• The center of economic interests (where income is earned, where assets are concentrated)

If you split time between Italy and another country, the determination becomes genuinely uncertain. A 2025 Italian Supreme Court ruling confirmed that disputed habitual residence cases can trigger dual-jurisdiction conflicts — exactly the kind of expensive legal dispute that pre-death planning prevents.

Forced Heirship: The Rule You Can't Ignore

Under the Italian Civil Code, "forced heirs" (legittimari) — the surviving spouse, children, and in their absence, parents — are guaranteed a fixed, immutable share of the estate (quota di legittima). The testator cannot override this in their will. If a will ignores these reserved shares, the affected heirs can file an azione di riduzione (action for reduction) in Italian courts to reclaim their statutory entitlement.

Supreme Court Decision 1632/2025 reinforced that forced heirship rights are a matter of Italian public policy (ordine pubblico), meaning they override conflicting instructions in foreign wills or trust structures when Italian real estate is involved.

For a British or American citizen accustomed to absolute testamentary freedom, this can fundamentally alter their estate plan.

The Choice-of-Law Election (Professio Iuris)

Brussels IV provides an escape clause. Under Article 22, any person can elect the law of their nationality to govern their entire succession. This election — known as professio iuris — must be explicitly stated in a valid will or codicil.

What this means practically: A US citizen living in Italy can include a clause in their will stating: "I elect United States law (specifically, the law of the State of [X]) to govern my entire succession." This single sentence means:

• US law (which has no forced heirship) applies to everything — Italian real estate included
• The testator can distribute assets to any chosen beneficiaries
• Italian forced heirship rules do not apply
• The election is recognized across all EU member states participating in Brussels IV

Who should use this: Any common-law citizen (US, UK, Canadian, Australian) living in Italy who wants to maintain full testamentary freedom over their estate. Without this clause, the default habitual-residence rule hands control to Italian forced heirship.

Who should NOT use this: Citizens whose national law would produce a worse outcome than Italian law for their intended heirs. Some jurisdictions have their own restrictions or complications.

The European Certificate of Succession

Brussels IV also created the European Certificate of Succession (ECS), a standardized document that proves an individual's status as heir, legatee, or estate administrator across all participating EU member states. It eliminates the need for separate probate proceedings in each country where the deceased held assets.

The ECS is issued by a court or notary in the country of habitual residence. If the deceased's estate is entirely within Italy and doesn't involve assets in other EU countries, an ECS isn't necessary — standard Italian administrative declarations suffice.

Countries Outside Brussels IV

Denmark and Ireland opted out of Brussels IV. The UK left the EU and is no longer covered. However, this doesn't mean the regulation is irrelevant to British citizens — Brussels IV still applies to any British citizen who dies while habitually resident in an EU member state. The regulation determines which law applies; it doesn't require the deceased's nationality country to be a member.

What to Do Now

If you're a foreign national living in Italy, the single most protective step you can take is having a will that includes an explicit Article 22 choice-of-law election. Without it, Italian forced heirship applies automatically, and your intended estate distribution may be legally overridden.

The Someone Died in Italy: English Speaker's Emergency Guide includes a Brussels IV decision flowchart, a pre-drafted choice-of-law clause template, and step-by-step instructions for ensuring your election is recognized by Italian notaries and courts.

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