Farra is a death administration assistant for UK families. Get step-by-step guidance for registering a death, applying for probate, notifying banks, and managing bereavement admin. From essential documents to practical checklists, Farra simplifies estate paperwork and funeral-related tasks so you can focus on what matters.
Italian property in a UK estate requires a dichiarazione di successione, Italian inheritance tax, and registration at the Italian Land Registry. A Brussels IV election in your will can avoid forced heirship, but specialist Italian legal advice is essential.
Italy is a popular destination for UK citizens to purchase holiday homes or invest, particularly in Tuscany, Umbria, and the Italian lakes. When a UK citizen dies owning Italian property, the estate administration spans both UK probate and Italian succession proceedings.
This guide explains Italian forced heirship, the EU Succession Regulation election, Italian inheritance tax, the dichiarazione di successione, and practical steps for executors dealing with Italian assets.
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.
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:
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.
Not sure if you need probate?
1 in 3 applications are sent back. In under 2 minutes, we'll tell you whether you need it and what to do next.
Italian inheritance tax was reintroduced in 2006 after a period of abolition. The rates and allowances as at 2024:
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.
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:
All heirs dealing with Italian assets will need an Italian codice fiscale (tax identification number), obtainable from the Italian consulate.
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.
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.
1 in 3 probate applications are sent back.
Answer 5 questions in under 2 minutes. We'll tell you whether you need probate, which route to take, and the mistake most people make at this stage.
Free to check · 2 minutes · No account needed · £179 for your full probate pack
Related guides