Italian inheritance tax, structured.

Among Europe's lightest

Italy taxes inheritance gently: generous allowances by relationship, modest rates, and a €1,000,000 exemption per child or spouse. Most foreign family estates fall entirely within it.

The rates, by relationship

Three taxes fall due with the dichiarazione di successione, but the headline rate turns only on who inherits:

Spouse · children · direct line

4% over €1M each

Siblings

6% over €100k each

Relatives to the 4th degree

6% · no allowance

Everyone else

8% · no allowance

On Italian property

Real estate adds a 2% mortgage tax and a 1% cadastral tax, charged on the cadastral value rather than the market price. Under the prima casa regime both drop to a fixed €200 each.

Give it in life

Gift tax mirrors the inheritance rates and allowances, so well-timed lifetime gifts can use the €1,000,000 exemption again and again across the decades.

Structures that hold

A patto di famiglia passes a business to one heir clear of forced-heirship claims; life policies sit outside the estate; an S.r.l. or SOPARFI rationalises a complex portfolio when set up early.

A bill you can forecast

We model the tax on your specific estate, document the prima casa election, and identify the lawful reductions before anything is restructured.