Settlement of estates in Sardinia

Does German or Italian inheritance law apply?

When settling an estate, it is crucial to know which law applies. This is particularly important when it comes to compulsory portion claims, which ensure that certain relatives receive a minimum share of the inheritance.

Responsibility for issuing certificates of inheritance

For successions occurring after August 17, 2015, the European Succession Regulation determines jurisdiction. Italy is therefore responsible if the deceased had their habitual residence there. This regulation ensures clarity and prevents legal conflicts between different countries.

Inheritance titles in Sicily

As a rule, the right of inheritance must be evidenced by a public document. The following titles are permissible:

• In the case of intestate succession: a notarial deed establishing the legal heirs (atto di notorietà)
• an Italian will (testamento)
• an Italian family contract (Patto di famiglia)
• European Certificate of Succession
• A will drawn up before a German notary or a recorded handwritten will
• German proof of inheritance such as a certificate of inheritance or a court ruling on the determination of heirs

The notarial acceptance of inheritance in Sardinia

Probably the biggest difference to German inheritance law is that the heirs must declare their acceptance of the inheritance separately and have it notarized in order to be able to dispose of the assets.

Locally responsible notaries

The notarized acceptance of inheritance can be carried out at any notary.

Documents required for notarization

The following documents must be presented in preparation for the notarial acceptance of inheritance:

• Personal details of the deceased
• Death certificate (certificato di morte)
• Certificate of the deceased’s marital status (certificato di stato di famiglia)
• Certified copy of the will
• Substitute declaration for the notarial deed in the case of legal succession
• List of the deceased’s assets and liabilities
• Separate statement from the bank about the account balance
• If a property exists, an extract from the cadastral register
• List of surviving dependants with Italian tax number

Do documents always have to be translated into Italian and legitimized?

Documents that are not in Italian must be presented together with a translation by a sworn translator. Foreign documents that are not recognized under international law may require certification or legalization.

Banks and proof of inheritance

Banks in Italy regularly require proof of inheritance rights. However, it is always at the discretion of the bank to make exceptions to this rule.

Explanation of Sicilian inheritance tax

In the event that the inheritance is subject to Italian inheritance tax, anyone who benefits or is burdened by it must submit a tax return to the competent registry and tax office.

Entry of the heirs in the land register

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.

Att. Dr. Rolf Landskron