Italian Inheritance Law for Foreigners: What English Speakers Need to Know

Italian inheritance law operates under fundamentally different principles than the systems Americans, British, Australians, and Canadians are used to. The core difference: in common law countries, you can generally leave your estate to whoever you want. In Italy, you cannot. The law reserves mandatory shares for specific family members regardless of what your will says.

For English-speaking expats living in Italy or anyone inheriting Italian assets, understanding these rules is not optional — it determines who gets what, how much tax is owed, and whether a will drafted back home actually holds up.

Forced Heirship: The Biggest Surprise

Italy's legittima rules guarantee fixed portions of the estate to "forced heirs" — the surviving spouse, children (including adopted children), and, if there are no children, parents. These shares cannot be overridden by a will.

The reserved shares depend on family composition:

• Spouse only (no children): 50% reserved for the spouse, plus a lifelong right to inhabit the family home
• One child only (no spouse): 50% to the child
• Spouse and one child: 33.3% each to spouse and child
• Spouse and two or more children: 25% to spouse, 50% split equally among children
• Two or more children (no spouse): 66.7% split equally among children

The remaining "freely disposable" share is the only portion the deceased could direct through a will. If a will ignores these reserved shares, affected heirs can file an azione di riduzione (action for reduction) in Italian courts to claim what the law guarantees them.

The Supreme Court's Decision 1632/2025 confirmed that forced heirship constitutes Italian public policy — meaning foreign wills and trusts that try to distribute Italian property contrary to these rules can be challenged and overridden by Italian courts.

Which Country's Law Applies?

This is where it gets complex. Under EU Regulation 650/2012 (Brussels IV), which has governed cross-border successions since August 2015, the default rule is that the law of the country where the deceased was habitually resident at death applies to their entire estate — both movable and immovable assets, worldwide.

What this means: If an American or British citizen dies while habitually resident in Italy (living there full-time, with family and social ties, center of economic interests), Italian succession law — including forced heirship — applies to everything they own, everywhere. Not just their Italian apartment, but their UK pension, their US brokerage account, all of it.

The escape clause: Article 22 of Brussels IV allows anyone to elect the law of their nationality to govern their succession. An American can choose US law. A British citizen can choose English law. An Australian can choose Australian law. This election must be explicitly stated in a valid will.

For citizens of common law countries where testamentary freedom is essentially unlimited, this choice-of-law clause restores the ability to leave assets to whoever they choose, bypassing Italian forced heirship entirely — even for Italian real estate.

The critical detail: The choice must be explicit and in writing. Simply having a will drafted under US or UK law is not sufficient. The will must contain a specific clause stating: "I elect the law of [my nationality] to govern my entire succession pursuant to Article 22 of EU Regulation 650/2012."

If There's No Will

When someone dies intestate (without a will) while habitually resident in Italy, Italian intestacy rules apply:

• Spouse only: Entire estate to the spouse
• Spouse and one child: Half each
• Spouse and two or more children: One-third to spouse, two-thirds split among children
• Children only (no spouse): Equal shares
• No spouse or children: Parents inherit, then siblings, then extended relatives up to the sixth degree
• No relatives within six degrees: The estate goes to the Italian state

Unmarried partners — even those who have lived together for decades — inherit nothing under Italian intestacy law. Registered cohabitants (conviventi di fatto) under the 2016 Cirinnà Law get a temporary right to remain in the shared home (two to five years), but zero inheritance rights. Civil union partners, by contrast, have full spousal inheritance rights.

Nationality-Specific Considerations

Americans: US estate and gift tax may apply to worldwide assets if the deceased was a US citizen or green card holder, potentially creating double taxation. The US-Italy tax treaty provides some relief, but coordination between the IRS and Agenzia delle Entrate requires professional guidance. A Brussels IV choice-of-law clause electing US law eliminates Italian forced heirship but does not affect Italian tax obligations.

British citizens: Post-Brexit, British nationals are classified as non-EU citizens in Italy. This affects certain administrative procedures — for example, simplified self-declarations (dichiarazioni sostitutive) for cremation authorization are not available to non-EU citizens. However, Brussels IV still applies to successions involving Italian assets regardless of the heir's EU status.

Australians: Australia has no inheritance tax, creating a significant asymmetry with Italy's system. Australian heirs of Italian estates still owe Italian succession tax on Italian assets but won't get a foreign tax credit at home since there's no equivalent Australian tax to offset against.

The European Certificate of Succession

For estates spanning multiple EU countries, Brussels IV introduced the European Certificate of Succession (ECS). This standardized document, issued by a court or notary in the country of habitual residence, proves an individual's status as heir across all participating EU member states without requiring separate probate proceedings in each country.

If the estate is entirely within Italy, the ECS is unnecessary — standard Italian administrative declarations suffice.

The complete Italy expat death guide covers every aspect of Italian inheritance law as it applies to English speakers, including the exact Brussels IV clause wording, forced heirship quota calculations, and step-by-step guidance for both testate and intestate succession.

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