In Italian succession law, tacit acceptance (accettazione tacita) occurs when an heir performs acts that implies the intention to accept the inheritance, even without a formal declaration of acceptance. Under art. 476 of the Civil Code, such acceptance is irrevocable and exposes the heir to full liability for the debt of the estate debts, unless
COURT OF APPEAL OF MILAN – JUDGMENT NO. 626/2026 – 11.3.2026 This case concerned a dispute before the Court of Appeal of Milan regarding the succession of R.G., a British citizen, who died in 2020 domiciled and resident in the United Kingdom, and who owned real estate in Italy. The family of R.G. was represented
New rules came into force in Italy on 1st January 2025 aiming to simplify and clarify inheritance and gift tax and modernize estate planning rules (Decreto legislativo n. 139/2024 amending the Testo unico 346/1990). These rules will apply where a person died resident in Italy or to a person who died leaving property in Italy.
