Inheritance and probate in Italy: what happens to a foreign owner's home.

Which country's law decides who inherits property in Italy?

The EU Succession Regulation applies to deaths from 17 August 2015. By default the whole estate follows the law of the country where the person lived (was habitually resident) at death. A will can instead choose the law of a country whose nationality the person holds (Article 22), which lets a British or American owner pick British or US law.

The Regulation applies whatever law it points to, EU or not (Article 20). One trap for owners who live outside the EU: that country's own rules can refer the question back to the law of an EU state (Article 34, renvoi). That does not happen when the will makes the Article 22 choice, which is why a choice of law in the will matters for property in Italy.

Is my UK or US will valid in Italy?

Italy signed but never ratified the 1961 Hague Convention, so the EU Succession Regulation (Article 27) decides the form: a written will is valid if it meets the law of the place where it was made, or of the testator's nationality, domicile or habitual residence.

Valid in form is not the same as fast: the heirs still need certified, translated copies, and a European Certificate of Succession can be used to prove their status across the EU. None of the official sources we read requires a separate Italy will; whether one suits your estate is a question for your lawyer.

Who must inherit under Italian law?

When Italian law applies, one child is reserved half the estate, and two or more share two-thirds. A spouse alone is reserved half, plus the right to live in the family home; with one child, a third each; with two or more children, the spouse a quarter and the children half.

With no children, parents are reserved a third, or a quarter alongside a spouse, who then takes half. The right to accept an inheritance expires ten years after death.

How much inheritance tax is due on Italian property?

For deaths in 2026: a spouse or direct relative pays 4% above EUR 1 million per heir; a brother or sister 6% above EUR 100,000; other relatives to the fourth degree 6% with no allowance; anyone else 8%. If the deceased did not live in Italy, only assets in Italy are taxed.

On top, inherited property pays 2% mortgage-registry tax and 1% cadastral tax, with a minimum of €200 each, or a flat €200 each where first-home relief applies. From 1 January 2027 these articles move to Legislative Decree 123/2025, which repeats the same rates and allowances (article 93). Yearly taxes while you hold the property: Italy property tax for foreigners.

How does an Italian succession work, and how long does it take?

The declaration of succession is due within twelve months of death and is filed online; heirs living abroad may file on paper if they cannot file electronically. For deaths from 2025 the heirs work out the tax themselves and pay within 90 days after the filing deadline, in instalments if needed.

The heir accepts the inheritance, and the acceptance is recorded in the property registers; the declaration can also request the cadastral update. The record the heirs will see: the visura catastale explained. No official source gives a typical total length.

Italy grants foreigners civil rights on condition of reciprocity (article 16 of the preliminary provisions to the Civil Code); EU and EEA citizens are exempt from that check. Heirs from elsewhere should confirm their country's position with the notary.

Header photo: Ray in Manila, CC BY 2.0, via Wikimedia Commons. All credits: image credits.