Successions · Inheritance · Land registry
Since 2025, inheritance tax is calculated by the heirs, in the return itself: the tax office no longer corrects an error before asking for payment. We reconstruct the estate, calculate the taxes, file the return and request the land registry transfers, coordinating with the notary and banks when needed.
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Three situations we often see
The parents' home, a rented flat, a plot of land: cadastral values, the prima casa (main home) relief, each person's share. Putting the numbers on the table before the return keeps the succession from turning into a dispute.
The transfer to children and spouse can be exempt from the tax, but only if specific conditions are met for five years and the commitment is declared straight away. It is an opportunity not to be wasted, and a trap if handled badly.
If they were resident in Italy, Italian tax also applies to foreign assets, with a deduction for what was paid abroad. This requires documents from abroad, values to reconstruct and attention to the quadro RW of previous years.
What we do
A single point of contact for the whole file. The heirs sign; we take care of the rest.
The rules in brief
The rules in force for successions opened from 2025, after the reform introduced by D.Lgs. 139/2024. These are general indications: the real calculation is done on the specific case.
The return is filed within 12 months of the opening of the succession, which normally coincides with the date of death. In some cases the period starts later, for example with acceptance with benefit of inventory.
There is no filing obligation if the estate passes to the spouse and direct-line relatives, is worth no more than 100,000 euros and includes no property or rights in rem over property.
Spouse and children: 4% on the part exceeding 1,000,000 euros for each heir. Brothers and sisters: 6% above 100,000 euros. Other relatives up to the fourth degree and in-laws specified by law: 6% with no allowance. Others: 8%. For an heir with a severe disability, the allowance is 1,500,000 euros.
On property, mortgage tax (2%) and cadastral tax (1%) are also due, with a minimum of 200 euros each. If at least one heir meets the prima casa (main home) requirements, they are paid at a flat amount: 200 euros plus 200 euros.
The tax is calculated in the return and paid within 90 days of the filing deadline. From 1,000 euros upwards it can be paid in instalments: at least 20% straight away, the rest in quarterly instalments (up to 8, or up to 12 above 20,000 euros).
The transfer of businesses, quotas or shares to children and spouse is exempt if the recipient continues the business or keeps control of the company for at least five years, with a commitment to be declared in the inheritance tax return.
Frequently asked questions
Within 12 months of the opening of the succession, which normally coincides with the date of death. For successions opened from 1 January 2025, the tax must then be paid within 90 days of the filing deadline. It is best not to leave it to the last minute: with property, foreign accounts or company shares, collecting the documents takes time.
When the estate passes to the spouse and direct-line relatives, is worth no more than 100,000 euros and includes no property or rights in rem over property. If even one of these conditions is not met, the return must be filed. Banks may still ask for documents before releasing the accounts.
It depends on the degree of kinship: spouse and children pay 4% only on the part exceeding 1,000,000 euros each, brothers and sisters 6% above 100,000 euros, the other relatives specified by law 6% with no allowance, everyone else 8%. On property, mortgage and cadastral taxes are added, reduced to 200 euros plus 200 euros where the prima casa (main home) requirements are met.
No: the online inheritance tax return also requests the land registry transfer (voltura) of the properties. What remains separate are the formalities with banks and the post office to release accounts and securities.
These are deeds made before a notary or the court clerk. We help you understand, with the numbers in hand, whether it is better to accept, renounce or accept with benefit of inventory, and we coordinate with the notary. There is a ten-year time limit to accept an inheritance, but some actions count as acceptance: better to decide before acting.
If the deceased was resident in Italy, Italian tax also applies to assets abroad; taxes paid abroad on the same assets are deducted, within the limits provided. Foreign documents and values are needed, and it is also worth checking the deceased's position on the quadro RW (foreign assets reporting) in previous years.
The first step
Bring what you have: death certificate, the will if there is one, a rough list of properties and accounts. You will leave with the list of missing documents, the taxes to expect and the deadlines. Want to prepare beforehand? Download the succession checklist (in Italian) → Is there a business in the estate? Passing the business to the next generation (in Italian) →
Pick a day and time
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Further reading from the blog (in Italian)