Declaration of succession

Under the Italian Civil Code, succession takes place at the time of death and in the location of the deceased's last domicile. The declaration of succession is the official document used to inform the State of the identity of the heirs and the composition of the estate when its total value (movable or immovable property) exceeds 100,000 euros. The declaration must be submitted to the Italian Revenue Agency (Agenzia delle Entrate) within twelve months of the date of death. However, it is advisable to begin the process as early as possible to prevent errors and avoid potential penalties.

• Who must file the declaration of succession
• Purpose of the declaration
• When to file the declaration
• Assets to be declared
• Required documents
• How to complete the declaration
• How to submit the declaration
• Costs and fees
• Practical steps

Who must file the declaration of succession

Current regulations require that the declaration be filed with the competent office of the Revenue Agency by one of the following:

• Heirs
• Legatees (those designated in a will to receive specific assets)
• Individuals called to the inheritance (universal successors)
• Legal representatives of the deceased
• Estate administrators
• Custodians of unclaimed estates
• Executors of the will
• Trustees

Only one party needs to file the declaration on behalf of all others. Authorization from other heirs is not required, although additional or amended declarations may be submitted later if needed.

Professional assistance is strongly recommended to correctly identify the rightful heirs, particularly when a will exists. It is not enough to know who the family members are—official family records must be verified before proceeding.

Exceptions: No declaration is required when the estate is inherited solely by the spouse and/or direct descendants, its total value is less than €100,000, and no real estate or real property rights are involved. A declaration is also unnecessary if all parties entitled to inherit have formally renounced the inheritance within the legal timeframe or if a custodian has been appointed.

Purpose of the declaration of succession

The declaration serves to:

• Notify the State of the heirs and the composition of the estate
• Enable the calculation of inheritance taxes
• Initiate cadastral transfers of real estate assets

This is an administrative requirement with significant legal and financial consequences. It should not be confused with the division of the estate, which is a separate process. The declaration identifies assets and heirs; the division allocates those assets according to the law or the deceased’s will. Though distinct, professionals often handle both processes together to streamline proceedings.

Legal professionals such as lawyers and notaries play key roles: lawyers for legal guidance, notaries for certification and official filings.

When to file the declaration

The declaration must be submitted within 12 months from the date of death. If a legal representative or custodian is appointed, the deadline starts from the date of acceptance of the appointment.

Heirs residing abroad may submit the declaration in paper form as an exception.

If heirs renounce the inheritance within 10 years, they are no longer required to file within the 12-month period. However, if a direct heir renounces in favor of their children (the deceased’s grandchildren), the grandchildren are required to submit the declaration within the 12-month deadline.

Late submissions are subject to penalties and interest. If the payment is made within 90 days after the deadline, penalties are reduced.

Assets to be declared

The declaration must include all assets owned by the deceased at the time of death, including:

• Real estate and land
• Valuable personal property (e.g., artworks, jewelry, furnishings)
• Credits, securities, bank accounts, shares, insurance policies, savings accounts
• Gifts previously received
• Outstanding debts

Assets excluded from the declaration:

• Vehicles registered with the Public Vehicle Registry (PRA)
• Government bonds

Professional appraisals may be required for complex assets such as company shares, vintage cars, or cryptocurrencies. A qualified advisor can assist with accurate valuation and future estate division planning.

Required documents

To avoid penalties, it is essential to collect all necessary documents before submitting the declaration. Required documentation typically includes:

• Death certificate
• Official family record certificate
• Proof of ownership of the deceased's assets
• The will (if one exists)
• Bank and postal certifications

Financial institutions must issue certifications within 90 days, but the process can sometimes be expedited. In cases of non-compliance, heirs may seek compensation.

Starting the documentation process early is highly recommended to meet the 12-month deadline.

How to complete the declaration

The declaration must be filed electronically using the Revenue Agency's software titled "Declaration of succession and request for cadastral transfer."

The declaration should not include:

• Severance pay (TFR)
• Life insurance or mandatory insurance payouts to heirs
• Assets no longer owned at the time of death
• Credits owed to or from the State

A pre-filled online declaration is available for users with SPID, CIE, CNS, or Fisconline/Entratel credentials.

How to submit the declaration

Submission must be made to the Revenue Agency office corresponding to the deceased’s last place of residence. The declaration is filed electronically using the Agency's official software. A receipt of submission must be retained as proof.

Only heirs residing abroad may submit a paper declaration via registered mail or other traceable methods. The competent office remains the one corresponding to the deceased's last residence.

Costs and fees

The use of the Revenue Agency’s software requires precision, especially for large or complex estates. Mistakes can result in significant penalties.

Inheritance tax ranges from 4% to 8%, depending on the degree of kinship. Professional assistance is highly recommended.

Costs may vary based on:

• Complexity of the estate
• Amount and type of documentation
• Need for appraisals
• Estate division planning

If a notary is involved, additional regulated fees apply. Be cautious of very low fees—professional quality is crucial. A reliable advisor may even help maximize the value received by heirs.

Always request a written quote, even for modest services, and consider dividing costs among the heirs.

Practical steps

Follow the Revenue Agency's official guidelines carefully. While publicly available, completing a proper declaration requires legal expertise and attention to detail.

To access the software, you will need:

• Death certificate issued by the municipality
• Identification documents of the deceased and heirs
• Copy of the will (if applicable)
• Full information on the deceased’s family and all financial and real estate assets

Many documents can now be obtained online, simplifying the procedure.