Inheritance law in Italy

German-Italian inheritance law

Our German and Italian lawyers are specialists in inheritance cases with connections to Italy (“Italian inheritance law”). We are characterized by

• Special qualifications (specialist lawyer for inheritance law, certified lawyers, German and Italian lawyers),
• Consistent specialization,
• Many years of experience in German-Italian inheritance cases,
• Detailed knowledge of both legal systems,
• Competence in questions of German and Italian (inheritance) tax law,
• Language skills and
• Academic work on questions of German-Italian inheritance law.

German-Italian inheritance law: Our services

Our lawyers and specialist lawyers for inheritance law provide comprehensive advice on the subject of “Inheritance & Inheritance” in relation to Italy. Standard situations for our advice are in particular

• Inheritance in Italy: Non-contentious settlement of the estate in Italy
• Contentious probate proceedings and inheritance litigation in Italy
• Probate proceedings and litigation in German courts in relation to Italy
• Explanation of the Italian inheritance tax
• German inheritance tax in the case of benefits to Italy
• Estate planning: wills, health care proxies and living wills
• Sale of the inherited property
• Buying real estate in Italy

Advice for private individuals, consultants, courts, banks and non-profit organizations

Our clients are mostly private individuals and come from all social groups. Some inherit a small apartment, others a magnificent estate.

In addition to private individuals, we also advise other advisors (e.g. tax consultants, lawyers, financial service providers), courts, banks, companies, foundations and non-profit organizations.

We advise clients throughout Germany, e.g. from Berlin, Potsdam, Magdeburg, Dresden, Leipzig, Dessau, Hanover, Braunschweig, Oldenburg, Osnabrück, Göttingen, Delmenhorst, Lüneburg, Hamburg, Kiel, Flensburg, Lübeck, Frankfurt am Main, Wiesbaden, Kassel, Darmstadt, Offenbach, Hanau, Gießen, Marburg, Fulda, Wetzlar, Munich, Nuremberg, Augsburg, Regensburg, Ingolstadt, Fürth, Würzburg, Erlangen, Bamberg, Landshut, Bayreuth, Aschaffenburg.

Advice on German-Italian inheritance law and real estate law in Germany

We provide personal advice in Berlin, Frankfurt, Hamburg (limited) and Munich.

Otherwise, we provide advice via remote communication channels (Zoom, telephone, e-mail) throughout Germany.

Do you have any questions about our services or the commissioning of our law firm?

We will be happy to help you. To make it as easy and efficient as possible for you and us to contact you, please use our contact form and describe your request. You can also attach documents. After sending your request, we will usually let you know within 2 working days whether we can help you and, if necessary, suggest a date. Of course, your request does not involve any obligations for you or us. You will find information on the costs of any initial or further advice under Compensation.

Italian inheritance law or German inheritance law – which law should be applied in the event of an inheritance with links to Italy?

Applicable inheritance law in German-Italian inheritance cases

Applicability of the EU Succession Regulation

For inheritance cases from 17.08.2015, German and Italian courts determine the applicable inheritance law in accordance with the European Succession Regulation (EuErbVO).

The EU Succession Regulation only applies to succession by reason of death. It therefore does not apply to German or Italian inheritance tax. Also excluded from the scope of application is the entry of rights to movable or immovable property (real estate) in a register, including the legal requirements for such an entry.

Applicable inheritance law – principle

As a rule, it depends on the last habitual residence of the deceased. In principle, habitual residence is determined by where the deceased’s family and social life was centered at the time of death.

The mere fact that a person is registered as a resident in Italy can at best be an indication of habitual residence.

For a change of habitual residence, it should therefore not be necessary for the deceased to have the intention to remain in the place or to reside there permanently; nor is a minimum period required for the establishment of a new habitual residence.

Likewise, habitual residence does not automatically change if the deceased has moved to another country to work for professional or economic reasons – possibly even for a longer period of time.

Ultimately, however, it always depends on a consideration of all the circumstances of the individual case.

Special rules for real estate in Italy

Under certain circumstances, special regulations in the law of a state in which certain immovable property is located apply to succession by reason of death. Such a special regulation can only be found in South Tyrol. Here, real estate may only be transferred as a whole and therefore may not be divided among the heirs.

Choice of law and fiction of choice of law

The testator is free to choose the law of the country in which he or she wrote his or her will or in which he or she was resident at the time of death as the law governing succession.

If a will was drawn up before August 17, 2015 “in accordance with the law” that the testator could have chosen, this law is deemed to be the law applicable to the legal succession upon death.

Att. Prof. (GTU / Georgien) Dr. phil. Stephan J. Lang