Executing a will in times of social distancing

Posted by on Jun 25, 2020 in LEGAL UPDATES, SUCCESSION LAW UPDATES | 0 comments

The EU Succession Regulation 650/2012 (Article 27 (1)) provides that an English form will is valid even if made in Italy, in relation to Italian assets or any property situated in a member state which is a party to the Regulation. According to the EU Regulation, any will or codicil to a will (described as a “disposition of property on death”) is valid, as long as it is made in accordance with the national law of the testator, or the testator’s place of domicile or residence, either at the time of the will or the time of...

read more

Guidance on Wills for British citizens abroad

Posted by on Apr 19, 2020 in SUCCESSION LAW UPDATES | 0 comments

Drawing up a Last Will and Testament where there is an international factor is particularly challenging.  This post aims to provide straightforward guidance on wills for British citizens who find themselves outside the United Kingdom at this unprecedented time of the global health pandemic. We are aware that people are unexpectedly facing the question of “worst case scenario” and want to ensure their property and families are protected in case of unexpected death or incapacity.  This guidance on wills may be useful for employees...

read more

Johnny Hallyday – the French inheritance dispute continues

Posted by on May 30, 2019 in LEGAL UPDATES, SUCCESSION LAW UPDATES | 0 comments

The inheritance dispute between the heirs of Johnny Hallyday took a dramatic turn in the French court of Nanterre this week.  A much awaited ruling was published on Tuesday 28th May. Click here to read our previous article on the commencement of proceedings in 2018 The Nanterre court declared this week that it does have jurisdictional competence to hear the dispute. The court ruled that Hallyday was indeed “habitually resident” in France at the time of his death, as claimed by his eldest two children Laura and David who had...

read more

Three years of the new EU Succcession Regulation

Posted by on Oct 6, 2018 in SUCCESSION LAW UPDATES | 0 comments

Choice of Law Clause in Wills The EU Succession Regulation (650/2012) came into force in August 2015, with the intention of simplifying and clarifying succession procedures and applicable laws, for Europeans living in different countries than that of their origin, and owners of property in multiple cities. Currently the applicable law to a succession, in accordance with this Regulation, is that of an individual’s “habitual residence”, of which there is no definition.  The interpretation of “habitual residence”, three years on,...

read more

Disposizioni Anticipate di Trattamento – the right to choose

Posted by on Jul 30, 2018 in LEGAL UPDATES, SUCCESSION LAW UPDATES | 0 comments

Disposizioni Anticipate di Trattamento – the right to choose Following considerable public interest and pressure, the Italian government has now approved the proposed Law on Living Wills. (See also article of 4 April 2017, “Living Wills in Italy- Il Testamento Biologico”, published by Jessica Zama). Law n.219 of 22 December 2017 is now in force, and means that any individual in Italy, who is over 18 and has mental capacity, can now specify in advance, via a “Living Will” (called “Disposizioni Anticipate di Trattamento”, or...

read more

International succession dispute – Johnny Hallyday

Posted by on Apr 27, 2018 in LEGAL UPDATES, SUCCESSION LAW UPDATES | 0 comments

Lawyers in France and the US are embroiled in the latest high profile international succession dispute, attempting to untangle the complex estate of Johnny Hallyday, the iconic French singer who died in December 2017 leaving four children and his wife Laeticia. We thought it would be interesting to look at the scenario, as it is similar to that which often affects international clients with assets in Italy, and give our thoughts on the issues of cross-border succession law and perhaps even predict a possible verdict in the case. Johnny...

read more

First ECJ caselaw on Succession Regulation

Posted by on Nov 24, 2017 in LEGAL UPDATES, SUCCESSION LAW UPDATES | 0 comments

The EU Regulation on cross-border inheritance and succession no. 650/2012 came into force in August 2015, so not surprisingly only now its provisions are starting to be interpreted by the European Court of Justice. Lawyers who deal with cross-border estates, such as a succession involving assets in more than one country including an EU member state are keen to see how some controversial or ambiguous clauses are going to be defined, for example in the definition of habitual residence – how it will be clear in the case of a person who...

read more

New rules – declaration of succession in Italy

Posted by on Sep 26, 2017 in LEGAL UPDATES, SUCCESSION LAW UPDATES | 0 comments

The death of a person in Italy must be registered within 12 months, by the heirs, an Executor or other interested party, by lodging the form known as the “dichiarazione di successione“, probably the equivalent of the application for Probate in the UK. Up to now this form has been presented at the tax office, the Agenzia delle Entrate, in the area of the last place of residence of the deceased. The form states whether the deceased died intestate, or intestate, In case of a testate succession an authentic copy of the last will must...

read more

DNA and inheritance claims in Italy

Posted by on Nov 2, 2016 in LEGAL UPDATES, SUCCESSION LAW UPDATES | 0 comments

DNA profiling is now a widely used method to convict the perpetrator of a crime to a high degree of accuracy. Yet, despite its newfound dramatic appeal, it was originally developed as a means to provide genetic evidence of paternity as early as the mid-1970s; this assessment, known as HLA testing, was a powerful, if problematic, tool to identify biological relationships. The method employed to test DNA has improved dramatically, now boasting a 99.99% accuracy, so providing an attractive tool to quickly and precisely give evidence in cases...

read more

Potential Increase in Inheritance Tax in Italy

Posted by on Sep 14, 2016 in LEGAL UPDATES, SUCCESSION LAW UPDATES | 0 comments

When it comes to inheritance tax, Italy currently enjoys somewhat of a “tax haven” status.  These particular taxes are some of the lowest in Europe, with the maximum amount payable by an heir currently being 8% of the total value inherited.  The percentages are calculated based on the relationship the heir has to the deceased;  the spouse and children of the deceased are currently only liable for 4%, of any amount inherited over 1,000,000 Euro. This means that, in most succession cases in Italy, the heirs will not pay anything in...

read more