Inheritance law Sicily

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

Applicability of the EU Succession Regulation

For inheritance cases from August 17, 2015, German and Italian courts determine the applicable inheritance law according to 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 registration of rights to movable or immovable property (real estate) in a register, including the legal requirements for such registration.

Applicable inheritance law – principle

As a rule, the last habitual residence of the deceased is decisive. In principle, habitual residence is determined by where the deceased had their family and social center of life at the time of their 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 in habitual residence, it is therefore not 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 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 Sicily

Under certain circumstances, special regulations in the law of a country 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 made his or her will or in which he or she resided at the time of death as the law applicable to succession upon death.

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 succession upon death.

Att. Sascha Jung