How is the available share of an inheritance calculated?

The available share is the portion of the estate that the testator is free to assign to individuals other than the forced heirs, without the risk of legal disputes by those protected by law. This share does not have a fixed value; it changes depending on how many forced heirs are present at the time the inheritance is opened.

The available share is relevant only when the deceased has left a will. If no will exists, the available share cannot be applied. In this article, we will examine what the available share is, how it differs from the reserved share, and how the estate is divided accordingly.

How are inheritance shares divided among heirs?

An inheritance can be either testate (when the deceased has left a valid will) or intestate (when no will exists). In intestate succession, the law determines who the legal heirs are, typically the deceased’s closest relatives.

Forced heirs are those individuals to whom the law guarantees a portion of the estate, which cannot be denied — even through a will. These include the surviving spouse, children, and, if there are no children, the parents or other ascendants. In intestate succession, assets are allocated first to the spouse and children.

How are the reserved share and the available share calculated?

The reserved share depends on the number of children and whether the spouse is still alive. Here’s how it works:

• If there is one child and a surviving spouse, the estate is divided equally: 50% to the child and 50% to the spouse.
• If there are two or more children, one-third goes to the spouse, and the remaining two-thirds are split equally among the children.
• If there is no surviving spouse, the children inherit the estate in equal parts.
• If there is only one child and no spouse, the child inherits the entire estate.
• If there are no children, the spouse may inherit together with other relatives such as the deceased's parents or siblings.

The available share comes into play only when a will is present. Some examples:

• With a spouse and one child, one-third goes to the spouse, one-third to the child (these are the reserved shares), and the remaining one-third is available, which the testator can freely assign.
• With a spouse and multiple children, one-quarter goes to the spouse, half is divided among the children, and the remaining one-quarter is the available share.
• With one child and no spouse, half of the estate is the reserved share, and half is available.
• With multiple children and no spouse, two-thirds go to the children equally (reserved share) and one-third is available.

How much is the reserved share?

As seen above, the reserved share is not fixed, but it is clearly defined by law according to the family situation. This share is the portion of the estate that the law guarantees to close family members of the deceased: spouse, children, grandchildren, or, if they are not present, parents and grandparents.

This is a sensitive and complex issue in inheritance law. Given the variety of possible situations, understanding the exact value of the reserved share may require assistance from professionals such as those at Agenzia delle Successioni, who can help both the testator and the heirs — especially if someone believes their share has been unfairly reduced or denied.

When does the reserved share not apply?

One of the situations in which the reserved share does not apply is when the deceased and their former spouse were divorced. In such cases, the ex-spouse no longer has any right to a share of the estate.

According to Article 548 of the Italian Civil Code, the former spouse is entitled only to a life annuity if, at the time of death, they were receiving court-ordered alimony from the deceased. This annuity is based on the value of the estate and the number of forced heirs, and cannot exceed the amount of the alimony previously received.

To better understand the differences between the available share and the reserved share, and to avoid possible legal mistakes, you can contact Agenzia delle Successioni, which can provide expert support and assistance.