The Italian declaration of succession

What Is the Italian Declaration of Succession?

The Declaration of Succession is a document submitted to the Italian Revenue Agency (Agenzia delle Entrate) after a person's death in the cases provided by Italian law.

Its principal purpose is to report the succession to the Italian Revenue Agency for tax purposes, identify the assets and beneficiaries relevant to Italian taxation and, where inheritance tax is due, provide the basis for its calculation under the rules applicable to the succession. The filing also supports the cadastral updating connected with inherited real estate.

Where required by Italian property law, separate Land Registry formalities may also be necessary in order to establish or preserve continuity of title. These formalities are legally distinct from the Declaration of Succession and serve different purposes within the Italian legal system.

The Declaration therefore belongs primarily to the field of taxation rather than succession law itself.

Does the Declaration Determine Who Inherits?

No.

The persons entitled to inherit are identified by the law governing the succession.

That law may be Italian law or, in an international estate, the law of another country determined under Regulation (EU) No. 650/2012.

The Declaration of Succession does not alter those rights.

It simply records the information required by the Italian tax authorities and allows the administrative procedures connected with the inheritance to be carried out.

For this reason, it should never be confused with a judgment, a probate order or a notarial deed transferring ownership.

When Must It Be Filed?

Unless one of the statutory exemptions applies, the Declaration of Succession must be submitted within twelve months from the opening of the succession, which generally coincides with the date of death.

Whether the obligation exists depends upon several factors, including:

• the nature of the inherited assets;
• the persons entitled to inherit;
• the value of the estate;
• the specific exemptions provided by law.

International families should therefore not assume that every estate automatically requires the same procedure.

The legal position should always be assessed in light of the individual circumstances of the succession.

Who Is Responsible for Filing It?

Italian law identifies the persons responsible for submitting the Declaration.

Depending on the circumstances, the obligation may fall upon one or more heirs, legatees, personal representatives or other persons identified by the applicable legislation.

In practice, where a notary has been instructed to assist with the succession, the Declaration is frequently prepared and filed electronically on behalf of the persons concerned.

This helps ensure that the information submitted is consistent with the legal position established under the applicable succession law.

What Information Is Included?

Although every estate is different, the Declaration generally contains information concerning:

• the deceased;
• the heirs and other beneficiaries;
• the assets included in the estate;
• real estate situated in Italy;
• bank accounts and financial assets where relevant;
• liabilities that may be deductible for tax purposes;
• the tax calculations required by Italian law.

Supporting documentation is also required and varies according to the nature of the estate.

For international successions, foreign documents frequently need to be accompanied by certified translations and, where required, by an apostille or legalisation before they can be used in Italy.

Does the Declaration Transfer Ownership?

No.

This point cannot be emphasised enough.

Ownership of inherited property arises under the law governing the succession.

The Declaration of Succession is not a conveyance, nor is it equivalent to a deed of transfer.

Its principal function is fiscal.

Nor should it be regarded as the equivalent of an acceptance of the inheritance or of the Land Registry formalities that may subsequently be required in relation to inherited real estate. These are separate legal concepts governed by different rules and serving different purposes.

However, where Italian real estate forms part of the estate, filing the Declaration normally results in the cadastral updating required for tax purposes.

This should not be confused with any separate Land Registry formalities that may be required under Italian property law to establish continuity of title or to ensure the effectiveness of subsequent transactions.

The Declaration therefore forms an important part of the administrative and fiscal management of the succession, but it does not replace the legal mechanisms through which ownership is acquired, accepted or made fully effective under Italian property law.

What About Inheritance Taxes?

Whether inheritance tax is payable depends upon the relationship between the deceased and the beneficiaries, the value and nature of the inherited assets and the exemptions or allowances established by Italian law.

Italy applies different tax rates and exemptions according to the degree of kinship between the deceased and the beneficiary.

For successions opened on or after 1 January 2025, any inheritance tax due is generally self-assessed by the persons liable on the basis of the Declaration of Succession. The tax must be paid within ninety days from the deadline for filing the Declaration. The Italian Revenue Agency subsequently checks the correctness of the self-assessment and may recover any additional tax, interest or other amounts due under the applicable rules.

International families should also remember that inheritance taxation is distinct from the law governing the succession.

The applicable succession law may be the law of one country, while Italian tax legislation continues to apply to assets falling within its scope.

In some cases, international tax treaties may also become relevant in avoiding double taxation.

What Documents Are Commonly Required?

The documentation required depends upon the nature of each estate and the countries involved, but it commonly includes:

• the death certificate;
• any will or testamentary document;
• documents identifying the heirs and other beneficiaries;
• documentation relating to Italian real estate;
• cadastral information;
• banking documentation;
• evidence of deductible liabilities where relevant;
• foreign civil status documents;
• certified translations;
• apostilles or legalisations, where required.

International successions frequently involve documents issued by authorities in different countries. Preparing this documentation at an early stage usually allows the succession procedure to proceed more efficiently and reduces the risk of delays.

Why International Successions Require Additional Care

When the deceased lived abroad or the heirs reside outside Italy, additional legal questions often arise.

The notary may need to determine:

• which law governs the succession;
• whether foreign documents can be recognised in Italy;
• whether translations are required;
• how foreign wills interact with Italian procedures;
• whether certificates issued abroad, including the European Certificate of Succession where applicable, are sufficient for the purposes of the Italian procedure;
• whether additional documentation is required by the Italian tax authorities.

Coordinating these different legal systems is often one of the most complex aspects of an international succession.

The applicable succession law, the fiscal obligations and the formalities concerning Italian real estate do not necessarily coincide and should therefore be considered separately.

Why the Distinction Is So Important

For many international families, the most difficult aspect of the Italian succession system is understanding that several independent legal procedures may take place at the same time.

The law governing the succession determines who inherits.

Acceptance or renunciation of the inheritance determines the legal position of each heir.

The Declaration of Succession fulfils the fiscal obligations imposed by Italian law.

Where Italian real estate is involved, additional Land Registry formalities may also be necessary in order to establish continuity of title and allow future transactions concerning the property to proceed without interruption.

Although these procedures are closely connected, they perform different legal functions and should never be confused with one another.

Understanding this distinction makes the Italian succession system considerably easier to follow.

The Role of the Italian Notary

The Italian notary assists international families by preparing and filing the Italian Declaration of Succession, verifying the documentation required under Italian law and coordinating the procedure with the broader legal framework governing the estate.

Where foreign elements are involved, the notary also examines the interaction between Italian tax procedures, the law governing the succession and the documentation issued abroad.

The notary further ensures that the cadastral updating connected with the Declaration of Succession is correctly completed and coordinates any additional Land Registry formalities that may be required under Italian property law to establish continuity of title or to facilitate future transactions involving the inherited property.

For international families, the Declaration of Succession is therefore much more than an administrative filing. It represents an essential fiscal step in the administration of the estate, while remaining legally distinct from the rules governing succession, the acquisition of the status of heir and the property law formalities applicable to inherited real estate.

Every international succession combines questions of private international law, taxation and property law. Identifying the applicable succession law, determining who is entitled to inherit, fulfilling the Italian tax obligations and completing any additional property formalities are separate but closely coordinated stages of a single legal process. One of the principal roles of the Italian notary is to ensure that each of these stages is carried out correctly, so that the succession is administered efficiently and future dealings with the inherited assets can proceed with full legal certainty.