Inheriting real estate in Italy

Proof to the land registry

According to the Italian land register regulations, the right of succession must be evidenced by an inheritance title in order to enable the legal successor to be entered in the property register. Such titles can be an inheritance contract, a will, a notarial deed establishing the legal heirs or the European Certificate of Succession. A will drawn up before a notary in Germany is also recognized. If the German courts have jurisdiction, a German certificate of inheritance or a declaratory judgment from a German court will also be accepted. Irrespective of these conditions, the acceptance of an inheritance in Italy is usually notarized. The documents mentioned above are attached to the notarization.

Who is responsible for issuing the certificate of inheritance?

Responsibility for determining the law of succession is determined by the European Succession Regulation. This regulates cross-border succession cases. The last habitual residence of the deceased is decisive for the question of competent courts and applicable law.

With which notaries can I declare my acceptance of inheritance?

Any notary in Italy can carry out the notarial acceptance of inheritance. In Berlin, the acceptance of inheritance can also be notarized by the consul at the embassy. The following documents are usually required to prepare the notarization:

• Proof of inheritance

• Substitute declaration for the notarial deed in the case of legal succession

• Death certificate
• Certificate of testamentary dispositions
• Certificate of life insurance
• Certificate from the bank about existing credit balances
• Notarized purchase agreement for real estate in Italy
• Proof of the cadastral value
• Current extract from the land register
• Italian tax number for foreigners or Italians

Do documents have to be translated into Italian?

Yes, all documents that are not in Italian must be submitted together with a translation by a sworn translator. In addition, certain foreign documents that are not recognized under the European Succession Regulation or international law may require an apostille or legalization.

Does an Italian tax return have to be submitted when the heirs are entered in the land register?

Before the heirs are entered in the land register, Italian inheritance tax must be declared and paid. This is a necessary step to ensure that all tax obligations are met and that the registration can be carried out without delay.

When and how does the transfer to the heirs take place?

Once the deed of acceptance of inheritance and allocation of ownership has been issued, an application for entry in the land register can be made. This entry is important to officially confirm and legally secure the property rights of the heirs.

Italian inheritance tax

The regulations on Italian inheritance tax apply if

• the deceased is resident in Italy for tax purposes or
• the assets to be transferred are located in Italy

As the rules on Italian inheritance tax change rapidly from time to time, the rules at the time of the deceased’s death are decisive. The following section provides a brief insight into the current tax situation.

Tax relief

The tax-free amount for inheritance tax depends on the relationship between the testator and the heirs. And can amount to up to 1,000,000.00 € for the closest relatives

When is inheritance tax due?

In Italy, inheritance tax must be paid no later than twelve months after the death of the deceased.

Can an inheritance in Italy also be subject to German inheritance tax?

If the testator or heir is resident in Germany, German inheritance tax is generally also payable. Double taxation can be avoided in whole or in part by offsetting the Italian inheritance tax against the German inheritance tax.

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