UK Citizen With Italian Property: Forced Heirship Rules Explained

EU Succession Regulation and Italian Property

Italy applies Brussels IV. For a UK citizen habitually resident in the UK at death, Italian private international law would traditionally direct that Italian law governs Italian immovable property (lex situs). A formal Brussels IV election of UK law in the will allows the testator to direct that UK succession law governs their Italian property, potentially disapplying forced heirship.

For more on Brussels IV and how the election works, see our guide on the EU Succession Regulation.

Italian Forced Heirship: The Quota Indisponibile

The Italian Civil Code (Articles 536–564) gives certain close relatives a reserved share — the quota indisponibile or legittima — that cannot be removed by will:

• One child only (no surviving spouse): one half of the estate
• Two or more children (no surviving spouse): two thirds collectively
• Surviving spouse only (no children): one half
• Surviving spouse plus one child: one third each (two thirds total)
• Surviving spouse plus two or more children: one quarter to spouse, one half to children collectively
• Surviving parents (if no children or spouse): one third

If a will leaves less than the legittima share to a protected heir, that heir can bring an azione di riduzione (reduction action) to claw back assets to restore their entitlement. This action must generally be brought within 10 years of the inheritance opening.

A Brussels IV election of UK law, where valid and accepted by the Italian courts, can disapply these rules to the Italian property. However, Italian courts may apply protective mechanisms in some cases, and specialist Italian legal advice is essential before relying on a Brussels IV election.

Italian Inheritance Tax (Imposta di Successione)

Italian inheritance tax was reintroduced in 2006 after a period of abolition. The rates and allowances as at 2024:

• Spouses and direct-line relatives (children, grandchildren, parents): 4% on the value exceeding €1,000,000 per heir
• Siblings: 6% on the value exceeding €100,000
• Other relatives within the fourth degree: 6% with no allowance
• All others: 8% with no allowance

Additional cadastral and mortgage taxes apply to property transfers: typically 2% cadastral tax and 1% mortgage tax on the cadastral value of the property (or fixed fees in some cases).

The dichiarazione di successione (Italian inheritance declaration) must be submitted to the Agenzia delle Entrate within 12 months of the date of death. The Italian solicitor or commercialista (tax adviser) handles this filing.

The Italian Administration Process

Unlike France and Spain, Italy does not have a mandatory notary-only system for all succession steps, though a notary is typically used for formal property transfers. The process generally involves:

1. Obtaining certified translations of the UK death certificate and will (see apostille for foreign death certificates)
2. Filing the dichiarazione di successione within 12 months of death
3. Paying Italian inheritance tax and cadastral/mortgage taxes
4. Registering the transfer of Italian property at the Conservatoria dei Registri Immobiliari (Land Registry)
5. Dealing with Italian banks and financial institutions using certified documentation of heirship

All heirs dealing with Italian assets will need an Italian codice fiscale (tax identification number), obtainable from the Italian consulate.

UK IHT on Italian Property

A UK-domiciled deceased's Italian property is subject to UK IHT as part of the worldwide estate. There is no specific UK–Italy estate tax double taxation treaty, though a unilateral credit may be available for Italian inheritance tax paid. Specialist advice should be taken to ensure the credit is properly claimed.

See our UK IHT guide for current rates and thresholds.

Practical Checklist for Executors

• Obtain multiple certified copies of the UK death certificate with apostille
• Check whether the will contains a Brussels IV election of UK law
• Instruct an Italian avvocato (solicitor) or notaio familiar with cross-border estates
• Obtain Italian codice fiscale numbers for all heirs
• Note the 12-month dichiarazione di successione deadline
• Obtain Italian property valuations (valore catastale) for Italian tax and UK IHT purposes
• Apply for UK Grant of Probate — see applying for probate
• Include Italian assets in IHT417 foreign assets schedule

For the complete UK administration, see our estate administration checklist, complete UK probate guide, and our guide on what documents you need for probate. For cross-border estate planning, see our guide on multiple wills in different jurisdictions. For apostilling documents, see our guide on apostilling a foreign death certificate.

Get started with Farra for a personalised estate administration task list.