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 they had formally requested acceptance with the benefit of inventory of the assets. This must be requested within 3 months of death, and then prepared by the Notary or the succession office of the court wihthiin a further 3 months.
The following are other ways in which an heir is deemed to have tacitly accepted an inheritance:
- Sale or transfer of inherited property.
- Collection of estate credits (e.g., withdrawing funds from the deceased’s bank account).
- Renunciation of third‑party rights
- Requesting registration of inherited assets in the Conservatory of Property Deeds.
- Paying estate debts with personal funds may constitute tacit acceptance
These activities, on the other hand, do not imply acceptance of the inheritance:
- Maintenance or repair of property.
- Payment of funeral expenses.
- Basic administration of the estate (payment of utility bills, tax filings).
Recent caselaw of the Corte di Cassazione (case number 1551/2026) has clarified that cohabitation in the family home does not constitute possession triggering tacit acceptance particularly when the surviving spouse holds rights to the property under art. 540(2) c.c. The ruling narrows the definition of “possession,” reducing the risk that heirs inadvertently trigger the inventory deadlines merely by staying in the property. This may be relevant to foreign resident heirs temporarily present in Italy, perhaps the children of the deceased, who might prefer to avoid inadvertently accepting an inheritance where the deceased for example was in serious debt at the time of death, and who therefore might be at risk of receiving demands from creditors.