Inheritance law Sardinia

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

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 Sardinia

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. Dr. Rolf Landskron