Declaration of succession (inheritance)

How it works

The declaration of succession must be filed within 12 months of the date of death. It is submitted online to the Agenzia delle Entrate using the official form, to the office competent for the deceased’s last residence (if they lived abroad, the last Italian residence). Using a different form makes the declaration void.

If the estate includes a property, the mortgage and cadastral taxes, stamp duty and mortgage fee must first be paid with the F23 form. Within 30 days of filing the declaration, the cadastral transfers (volture catastali) must then be submitted.

As a rule no declaration is due when the heirs are the spouse and direct-line relatives, the estate does not exceed 100,000 euros and does not include real estate or real rights over property.

Who pays and how much

Heirs and legatees are liable for the tax. The estate includes: real estate and real rights over property (valued using the revalued cadastral income), shares and company holdings, bonds (excluding government bonds), businesses, credits and cash, movable goods such as jewellery and furniture.

Inheritance tax depends on the relationship between heir and deceased:

• 4% for the spouse and direct-line relatives, on the value exceeding 1,000,000 euros for each heir;
• 6% for brothers and sisters, on the value exceeding 100,000 euros for each heir;
• 6% on the whole value for other relatives up to the fourth degree, direct-line in-laws and collateral in-laws up to the third degree;
• 8% on the whole value for everyone else.

A higher tax-free threshold applies to heirs with a recognised severe disability.

Mortgage and cadastral taxes and first-home relief

When the estate includes real estate or real rights over property, in addition to inheritance tax, mortgage tax (2%) and cadastral tax (1%) are due on the value of the properties, with a minimum of 200 euros each. If a non-luxury property becomes the first home of the heirs, these taxes are paid at a fixed rate (200 euros each) and further reliefs may apply under specific conditions.

Documents to bring

• identity document and tax code of the heirs;
• death certificate (or self-certification);
• family status certificate (stato di famiglia) of the deceased and the heirs (or self-certification);
• any documents on the deceased’s debts and funeral expenses;
• if there is land or buildings: the deed by which the deceased became the owner (purchase deed or previous succession) and recent cadastral extracts.

The information on this page is general and the rules change often: to check your situation and the current requirements, speak to our staff.