Law No. 76/2016 introduced two figures with very different inheritance protections. The civil-union partner has, in substance, the same inheritance rights as a spouse. The de facto cohabitant, even if registered with the registry office, is not a statutory heir: they receive only some specific protections, above all concerning the home.
In 30 seconds
The civil-union partner is treated like a spouse; the de facto cohabitant has only limited protections concerning the home and must be named in a will in order to receive assets. The choice of instrument should be made in good time and based on the actual family situation.
Legal and case-law references
The civil union: the same rules as a spouse
Paragraph 21 of Article 1 of Law 76/2016 extends to the civil-union partner the Civil Code rules on a spouse’s succession. In practice the civil-union partner:
- is a statutory heir in the absence of a will, with the same shares as a spouse;
- is a forced heir (legittimario), and therefore is entitled to a reserved share even against the testator’s wishes;
- has the right of habitation over the family home and of use over the furnishings (art. 540 c.c.);
- is entitled to the survivor’s pension and to end-of-service indemnities.
For tax purposes too, the civil-union partner is treated like a spouse: inheritance tax at 4% above the allowance of 1 million euros.
What does the de facto cohabitant get instead?
Without a will the cohabitant inherits nothing. The law does, however, recognise:
- the right to continue living in the home of common residence owned by the deceased for two years, or for a period equal to the length of the cohabitation if longer but not beyond five years; at least three years if minor or disabled children live there (paragraph 42). The right ends if the cohabitant stops living there on a stable basis or marries, enters into a civil union or begins a new cohabitation (paragraph 43);
- the right to take over the lease if the home was rented by the deceased partner (paragraph 44);
- compensation for damages if the partner’s death was caused by a third party’s unlawful act (paragraph 49).
According to the practice of the Revenue Agency (ruling No. 463/2019), the cohabitant’s right of habitation is personal rather than a right in rem, and therefore does not have to be reported in the inheritance tax return.
Do you have a similar case? You can submit your documents to the Firm for an assessment.
Request a consultationNews from the Constitutional Court
In judgment No. 148/2024 the Constitutional Court declared art. 230-bis c.c. unconstitutional insofar as it did not include the de facto cohabitant among the family members of the family business, and declared art. 230-ter, which granted the cohabitant reduced protection, unconstitutional. A cohabitant who has worked in the partner’s business therefore has the same property rights as the other family members, and this may also affect relations with the heirs.
How can the cohabitant be protected?
The only full instrument is the will, within the limits of the disposable portion if there are children, parents or a spouse. The cohabitation contract cannot contain provisions on succession, because of the prohibition on succession agreements (art. 458 c.c.). The tax cost should also be considered: the cohabitant pays inheritance tax at 8% with no allowance. Until December 31, 2026 Legislative Decree 346/1990 applies; the new Consolidated Act on indirect taxes (Legislative Decree 123/2025) will apply from January 1, 2027.
Frequently asked questions
QWhat does the de facto cohabitant get instead?
AWithout a will the cohabitant inherits nothing. The law does, however, recognise: the right to continue living in the home of common residence owned by the deceased for two years, or for a period equal to the length of the cohabitation if longer but not beyond five years; at least three years if minor or disabled children live there (paragraph 42). The right ends if the cohabitant stops living there on a stable basis or marries, enters into a civil union or begins a new cohabitation (paragraph 43); the right to take over the lease if the home was rented by the deceased partner (paragraph 44); compensation for damages if the partner’s death was caused by a third party’s unlawful act (paragraph 49).
QHow can the cohabitant be protected?
AThe only full instrument is the will, within the limits of the disposable portion if there are children, parents or a spouse. The cohabitation contract cannot contain provisions on succession, because of the prohibition on succession agreements (art. 458 c.c.).
Related guides
Division of an inheritance: the complete guide →All guides: Inheritance and gifts →
In summary
The civil-union partner is treated like a spouse; the de facto cohabitant has only limited protections concerning the home and must be named in a will in order to receive assets. The choice of instrument should be made in good time and based on the actual family situation.
Do you have a similar issue?
Every situation must be assessed on the documents of the specific case. You can contact the Firm from anywhere in Italy, even without coming to the office: the consultation takes place remotely, with documents sent online, by phone, on WhatsApp or by video call from your computer. Offices in Naples, Rome and Bari.
Official sources
- Constitutional Court, 25.7.2024 No. 148 (family business and de facto cohabitant) – Constitutional Court
- Revenue Agency – Inheritance tax return
- Revenue Agency – Inheritance: legislation and practice
- Ministry of Justice – Civil mediation
- Normattiva – the portal of the law in force
- Supreme Court of Cassation
- Official Gazette
Informational content updated on September 26, 2026. It does not constitute legal advice.
Main page for this subject: Inheritance and gifts in Naples: all the guides and how to contact the Firm →
The route that usually makes sense
The possible routes
- If you are in a civil union, assert the protections of a spouse.
- If you are a de facto cohabitant, name and be named in the will.
- If you are a cohabitant, assert the protections provided for the home and the lease.
Which one usually makes sense and why
It depends on your position. The civil-union partner has, in substance, the same inheritance rights as a spouse. The de facto cohabitant, without a will, inherits nothing. For the cohabitant the only full instrument is the will, within the limits of the disposable portion if there are children, parents or a spouse. The cohabitation contract cannot contain provisions on succession.
What to do right away
- Clarify whether you are in a civil union or a de facto cohabitant.
- If you are a cohabitant, check your rights over the home: habitation for a limited period or taking over the lease.
- Consider a will in good time, also taking the tax cost into account.
Every situation must be assessed on the documents of the specific case: this indication is not a promise of any outcome.
How Avv. Fiorentino can assist you
- The cohabitant’s right of habitation ends if they stop living in the home on a stable basis or if they marry, enter into a civil union or begin a new cohabitation.
- Do not include clauses on succession in the cohabitation contract: they are prohibited by the ban on succession agreements.
- If you worked in your partner’s business, keep the documents that prove the work performed.
The Firm offers consultations remotely as well, with documents sent online, and gives you a written quote before the engagement. I see clients by appointment in Naples, Rome and Bari.
To learn more about inheritance
Read also
- The deceased’s debts to the bank: mortgages, overdrafts and guarantees – how the heirs are liable (art. 752 c.c.)
- Revocation of a will and successive wills: which one is valid?
- Revocation of a gift for ingratitude or for the birth of children
(Read also): Legal guides from Studio Legale Fiorentino · Separated or divorced: is the ex-spouse still an heir? · Inherited holiday home in Capri: who can use it and who pays the expenses
Translated from the Italian original; updated on October 18, 2026.