New rules – Inheritance tax and gift tax in Italy

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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.

Inheritance law and estate planning in Italy

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There are common misconceptions about inheritance law and estate planning in Italy and what type of will should be made by international residents or property owners, whether a will should be made at all, or whether different wills should be drawn up in every country. There is however no one-shoe-fits-all rule. Advice may differ, and

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