Succession Law, Estate Planning and Inheritance Asset Protection
The transfer of assets mortis causa represents one of the most legally vulnerable moments for those involved in succession proceedings. Inadequate testamentary planning inevitably gives rise to disputes among heirs, challenges to the validity of the deceased’s will, and prolonged litigation with uncertain outcomes, often resulting in the irreversible depletion of the estate’s value.
Areas of Specialized Practice
Drafting of Wills and Testamentary Dispositions
The formal and substantive validity of a will requires strict compliance with the provisions set forth in Articles 601 et seq. of the Italian Civil Code. Testamentary dispositions must clearly and unequivocally reflect the voluntas testatoris to avoid ambiguity that may lead to partial or total nullity of the will. Our practice strongly favors the use of public wills (testamento pubblico), which provide superior guarantees of preservation and authenticity compared to handwritten wills (testamento olografo).
Particular attention is given to the structuring of legacies, which must comply with the forced heirship rights under Articles 536 et seq. of the Civil Code. Any infringement of the reserved share (quota di legittima) automatically triggers a reduction action (azione di riduzione) under Article 553, rendering the offending provisions ineffective. Testamentary planning must therefore consider the testator’s family composition and the possible presence of forced heirs who may contest the will.
Legal and Intestate Succession Proceedings
The opening of a succession creates a complex legal framework requiring specialized management. The inheritance declaration (dichiarazione di successione) must be filed within 12 months of death to avoid significant administrative penalties. Our assistance includes full reconstruction of the estate’s assets, evaluation of the estate’s liabilities, and determination of each heir’s share according to the rules of either intestate or testamentary succession.
The division of the inheritance is a particularly delicate phase of the process. Our Firm prioritizes negotiated solutions to facilitate amicable settlement of claims and to avoid court-ordered partition under Article 713 of the Civil Code. Drafting of consensual partition agreements requires expertise in property valuation and in the structuring of equalization payments (conguagli) to ensure proper allocation of the estate.
Challenging Wills and Reduction Actions
Challenges to the validity of testamentary provisions may be based on defects in consent, the natural incapacity of the testator, or violations of mandatory legal rules. Actions for annulment based on defects in consent must be brought within five years of the date the heir becomes aware of the defect, usually from the time the succession is opened. Proving the testator’s natural incapacity requires specific medical documentation and qualified witness statements regarding their mental and physical state at the time the will was executed.
Actions for reduction due to infringement of forced heirship involve significant evidentiary complexity, particularly in reconstructing the deceased’s total estate and assessing any inter vivos gifts that may have prejudiced the reserved share. Our litigation strategy is based on rigorous application of the rules on necessary succession and the careful use of all relevant evidence to support claims of impairment.
Asset Management of the Estate
Preserving the estate’s value during the succession process requires careful attention to administrative and fiscal matters. Acceptance of inheritance with the benefit of inventory (beneficio d’inventario) limits the heir’s liability to the assets of the estate, preventing confusion with their personal assets.
Managing relationships with banks, insurance companies, and social security institutions demands specific expertise in proving heirship status and clarifying the deceased’s financial obligations and entitlements. Our experience in handling complex real estate portfolios enables us to provide qualified assistance even when the estate includes properties subject to zoning, planning, or landscape restrictions.
Inheritance Tax Planning
The tax implications of mortis causa transfers are complex and require expert assessment. Inheritance tax, mortgage and cadastral taxes, and VAT on business or corporate share transfers may significantly impact the estate’s net value. Our advisory services include evaluation of applicable tax reliefs and development of tailored planning strategies to minimize the tax burden associated with the succession.
Special attention is given to interactions with the Italian Revenue Agency (Agenzia delle Entrate) in the event of tax audits or disputes over asset valuations. Prompt resolution of the deceased’s fiscal position avoids the transfer of tax liabilities to heirs, preserving the economic viability of accepting the inheritance.