In parts of Northern Italy, especially in the provinces of Trento, Bolzano (South Tyrol), and some municipalities in the provinces of Friuli-Venezia Giulia and Belluno, real estate property is governed by the “sistema tavolare” (land register system), rather than the ordinary land registry used in most of the country. This system originates from the Austro-Hungarian
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.
Our firm offers expert guidance to international clients in Italian inheritance law. We advise clients who wish to plan the distribution of their estate after their death, whether they own assets in Italy or overseas. We can advise on whether it is appropriate to include an express choice of English law in a Last Will
