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Practical Guide to Inheritance Division in Italy

Practical Guide to Inheritance Division in Italy

The inheritance division, governed by Articles 713 and following of the Italian Civil Code, is a crucial moment where co-heirs resolve the inheritance community, thus becoming sole owners of the inherited assets. According to Article 713 of the Italian Civil Code, each co-heir has the right to request division to terminate the inheritance community. Such […]

How much does the inheritance tax on a house cost?

How much does the inheritance tax on a house cost

The inheritance tax cost for a house varies based on the value of inherited real estate assets, who must pay it, and who is exempt due to close kinship or value thresholds. Most often, there’s no payment required as there are exemptions, especially for close relatives like parents and children. However, the tax applies differently […]

Harmful Donations of Legitimate Share and Action for Reduction

Harmful Donations of Legitimate Share and Action for Reduction

The principle of testamentary freedom stands as a cornerstone in the law of succession, yet it must be balanced with the need to ensure that at least a portion of the estate is allocated to the closest family nucleus. In this regard, the law reserves for a specific category of “successors” a share of the […]

Separation and Divorce with a Single Petition

Separation and Divorce with a Single Petition

Under the new Article 473 bis.49 of the Italian Civil Procedure Code (c.p.c.), parties initiating personal separation proceedings can also request dissolution or cessation of civil effects of marriage and related matters. This innovation applies to contentious marital crisis resolutions. The Court of Cassation ruled (Judgment No. 28727, October 16, 2023) that spouses can jointly […]

Understanding the Impact of Donations on Inheritance

Understanding the Impact of Donations on Inheritance

Donations made during one’s lifetime can significantly affect the distribution of inheritance, particularly for legal heirs such as spouses, children, and parents. While giving a donation may seem like an act of generosity, it can also serve as a strategic means for the donor to advance the distribution of their estate, potentially bypassing the need […]