How much inheritance tax is paid?

In Italy, inheritance tax varies based on the degree of kinship: 4% for spouses and children (with a €1 million exemption per person) 6% for brothers and sisters (with a €100,000 exemption) Other relatives up to the 4th degree (no exemption) 8% for unrelated individuals For people with severe disabilities under Law 104/1999, the tax owed by the heir or the beneficiary of a donation applies only to the portion of the inherited (or donated) share that exceeds €1,500,000.

Home » Services » Legal advice on inheritance and succession matters in Italy

Legal advice on inheritance and succession matters in Italy

Inheritance and succession legal advice for planning gifts, wills, and international estates, protecting the assets and rights of heirs in Italy and abroad.

since 1998

Studio A&P offers professional consulting services to businesses and individuals.

Studio A&P supports companies and individuals with their activities in Italy and Worldwide, providing specialized assistance in global mobility of workers, Italian and international taxation.

Insured for over 10 million euros

Language: IT, EN, FR, ES, DE

Quality ISO 27001 Certified

Team +50 Experts

ICE Providers & Lecturers

Posted Workers Alliance

Chartered Tax Advisors

We operate in all Europe

Quality ISO 9001 Certified

We are Relocation Experts

Based in Italy and active Worldwide

years of
experience

clients trusted
A&P in 2024

We are providers for:

Who is the service intended for?

International inheritance protection and planning

The service is designed for those who live or have interests outside Italian territory:

People who live in Italy but own assets abroad;
Residents in Italy who have heirs or family interests abroad;
Non-residents who need to manage an inheritance or assets located in Italy;
Family units composed of individuals of different nationalities or residing in multiple countries;
Families who own assets distributed across several countries and wish to plan potential gifts or successions;
Entrepreneurs who intend to manage the generational transfer of their business.

The Firm offers integrated advice from both tax and legal professionals, allowing all relevant aspects connected to the specific case to be properly addressed: inheritance taxation, double taxation, tax credits, habitual residence of the deceased and applicable law.

Arletti & Partners Team

The team at Studio Arletti & Partners is made up of over 50 highly qualified and multilingual professionals, specialized in global mobility and tax consultancy, including worker postings, Italian and international taxation, and immigration procedures both in Italy and abroad.

Our Areas of Expertise include:

How we can assist you

Management and planning

The service consists of comprehensive tax and legal assistance in the planning and management of national and international successions.
We support clients in handling inheritance procedures and calculating inheritance or gift taxes.
We also analyze the deceased’s residence and the applicable law according to EU Regulation No. 650/2012, assessing any cases of double taxation and the related tax credits.
The goal is to ensure a secure, compliant, and tax-efficient transfer of assets, protecting the rights and interests of heirs and testators, even when assets or connections abroad are involved.

Where the consultancy with A&P takes place

Service delivery

Assistance in inheritance and succession matters is provided either remotely or in person, depending on the client’s needs and the complexity of the case.

We use secure digital tools for document exchange and electronic signatures, allowing all procedures to be completed without travel.
Our legal and tax advisors, experts in Italian and international succession law, also provide assistance in English for clients residing abroad or with assets abroad.

When to request succession advice

Timing

Inheritance and succession advice can be requested both before and after death.

Before death, it is useful for planning the transfer of assets, considering the drafting of a will, making gifts, or preparing the generational transfer of a business, ensuring order, clarity, and tax benefits.

After death, the advice becomes essential for managing the succession in full compliance, calculating and paying taxes, coordinating any assets or heirs abroad, and resolving potential conflicts between the laws of different countries.

Why choose Studio A&P

Why it may be necessary to request succession advice

Managing a succession, especially when assets or heirs are abroad, requires integrated tax and legal expertise to avoid errors, double taxation, or disputes. Succession advice allows for planning the transfer of assets, complying with national and international regulations, and protecting the rights of heirs.

Arletti & Partners provides comprehensive support through:

Tax and legal advice;
Personalized analysis;
Document management and case monitoring.

F.A.Q. about the service

In Italy, inheritance tax varies based on the degree of kinship:

4% for spouses and children (with a €1 million exemption per person)
6% for brothers and sisters (with a €100,000 exemption)
Other relatives up to the 4th degree (no exemption)
8% for unrelated individuals

For people with severe disabilities under Law 104/1999, the tax owed by the heir or the beneficiary of a donation applies only to the portion of the inherited (or donated) share that exceeds €1,500,000.

Inheritance tax is not payable when the value of the estate falls within the exemptions established by law for each degree of kinship. In addition, the tax is not due on certain types of assets, such as severance pay (TFR), life insurance policies “in the event of death,” and assets subject to specific restrictions or exclusions provided by law.

In the case of transferring a business or company shares to descendants or a spouse, an exemption from inheritance or gift tax is provided. To maintain the benefit, the heirs must continue the business activity for at least five years and comply with all reporting obligations related to the transfer.

It is used to manage successions involving assets or heirs in different EU countries. It allows heirs, legatees, or estate administrators to uniformly prove their status in all member states that apply the succession regulation (excluding Denmark and Ireland), thereby facilitating cross-border procedures.