If someone dies leaving a home in Campania but lived in another country, or if the heirs live in different countries, the first questions are which country’s law governs the estate and which authority deals with it. The firm assists foreign owners of property in Italy, Italians living abroad and families with heirs in several countries, entirely remotely if needed.
In 30 seconds
Within the EU, for people who died on or after 17 August 2015, an estate is generally governed by the law of the country where the deceased was habitually resident at the time of death, and that includes a house in Italy (Article 21 of Regulation (EU) No 650/2012). A will can instead choose the law of the person’s nationality (Article 22). The European Certificate of Succession helps heirs prove their status in other Member States. Tax is outside the Regulation.
Legal references
Who is this page for?
For anyone dealing with an estate that crosses borders: property in one country, heirs in another, or a deceased person who lived somewhere other than their country of nationality.
What does the firm do?
We work out the legal framework of the estate and handle the Italian side of it, liaising with professionals in the other country when needed.
- identifying the applicable law and the competent authority, starting from the deceased’s habitual residence and any will;
- collecting and reviewing documents on the assets in Italy (property, bank accounts, shareholdings);
- helping to prepare the paperwork for the European Certificate of Succession and for using it in Italy;
- advising people making a will on choosing the law of their nationality;
- handling relations between co-heirs and, where they cannot agree, the division of the Italian assets.
How does it work remotely?
You do not need to come to Italy. The whole process can run online, with the same steps as an in-person engagement.
- 1First contact: online form, WhatsApp or phone
- 2Documents uploaded through a private link
- 3Consultation by video call
- 4Written quote and engagement signed remotely
Avv. Renato Giuseppe Fiorentino is admitted to the Bar of Naples (Ordine degli Avvocati di Napoli). The first meeting is held in Italian. If you speak English, we can switch on automatic Italian–English voice translation in a Google Meet video call: please join from a computer.
Don’t speak Italian? Automatic Italian–English translation
Meetings are held in Italian. If you speak English, in the Google Meet video call we can turn on automatic voice translation between Italian and English.
- You need a computer: translation is not available from a phone.
- The translated voice comes a few seconds late; translation lasts up to 90 minutes.
- At the start we ask you to agree to have your voice translated.
- It is an automatic tool and can make mistakes, especially with names, numbers and technical terms: if something is unclear, ask us to repeat. After the meeting you receive a written summary.
- Phone and WhatsApp calls have no translation: on WhatsApp we send you the Meet link.
- The meeting is not recorded.
Video call with Italian–English translation
For translation, join from a computer. Phone and WhatsApp calls are in Italian, without translation.
Do you have assets or heirs in more than one country? You can send your documents to the firm for an initial review, from anywhere.
Request a consultationWhich law governs the estate?
As a rule, the law of the country where the deceased was habitually resident at the time of death, for the whole estate.
Regulation (EU) No 650/2012 provides that “the law applicable to the succession as a whole shall be the law of the State in which the deceased had his habitual residence at the time of death” (Article 21(1)). Exceptionally, if the deceased was manifestly more closely connected with another State, that State’s law applies instead (Article 21(2)). Jurisdiction follows the same criterion: the courts of the Member State of habitual residence rule on the succession as a whole (Article 4). The Regulation applies to the estates of people who died on or after 17 August 2015 (Article 83).
Can you choose the applicable law in your will?
Yes, but only the law of a country whose nationality you hold, and the choice must appear in your will.
“A person may choose as the law to govern his succession as a whole the law of the State whose nationality he possesses at the time of making the choice or at the time of death”; people with more than one nationality may choose any of them (Article 22(1)). The choice “shall be made expressly in a disposition of property upon death or shall be demonstrated by the terms of such a disposition” (Article 22(2)). Choices made before 17 August 2015 are subject to the transitional rules in Article 83(2).
What is the European Certificate of Succession?
It is a document heirs can use in another Member State to prove their status and exercise their rights, without any special procedure.
- Who uses it: heirs, legatees with direct rights in the estate, executors and estate administrators who need to invoke their status in another Member State (Article 63(1)).
- Where to apply: in the Member State whose courts have jurisdiction over the succession (Article 64), on application by one of those persons (Article 65). Which authority issues it in Italy: [DA VERIFICARE].
- Effects: it “shall produce its effects in all Member States, without any special procedure being required” (Article 69(1)) and is a valid document for recording inherited property in the relevant register (Article 69(5)).
- It is not mandatory and does not replace national documents (Article 62).
- Validity: certified copies are valid for six months, with the expiry date shown on the copy (Article 70(3)).
According to the European Commission’s e-Justice portal, the Regulation applies in all Member States except Denmark and Ireland.
A house in Italy, the owner lived abroad: what happens?
The Italian house generally follows the same law as the rest of the estate: the law of the deceased’s habitual residence, unless a different choice was made in a will.
Example
A German national who had lived in Germany for many years leaves a flat in Forio, on Ischia. As a rule, her whole estate, flat included, is governed by German law (Article 21) and the German courts have jurisdiction (Article 4). The heirs can use the European Certificate of Succession in Italy, including to record the property in the Italian registers (Article 69(5)). The Italian formalities on the property still have to be dealt with.
If the deceased lived outside the European Union, the position needs to be examined case by case. Habitual residence is not necessarily the same as official registration and has to be established from the documents.
Do you have to file an Italian succession return?
Tax is outside the EU Regulation: Italian rules apply.
The Regulation “shall not apply to revenue, customs or administrative matters” (Article 1(1)). The Italian succession return (dichiarazione di successione), inheritance tax and land registry updates therefore follow Italian law even where the estate is governed by a foreign law. [DA VERIFICARE – filing obligations and tax when the deceased was not resident in Italy: Agenzia delle Entrate source not consulted in this session.]
A more detailed guide on the Regulation, habitual residence and tax is available in Italian: Eredità con beni all’estero o eredi residenti all’estero: il regolamento UE 650/2012.
From our practice
[DA COMPLETARE – 2-3 righe di prassi reale dello studio, scritte o confermate da Renato; senza dati di clienti né esiti]
Frequently asked questions
QDo I need to travel to Italy for a consultation?
ANo. The consultation can be held entirely remotely: you send documents through a private upload link and we talk by video call, phone or WhatsApp. Some formalities, such as notarial deeds, may have specific requirements that need to be checked case by case.
QWhich law applies to a house in Italy if the owner lived abroad?
AFor people who died on or after 17 August 2015, the general rule is that the whole estate, including the house in Italy, is governed by the law of the State where the deceased had their habitual residence at the time of death (Article 21 of Regulation (EU) No 650/2012), unless they chose the law of their nationality in their will (Article 22).
QCan I choose in my will which law governs my estate?
AYes. You can choose the law of the State whose nationality you have at the time of the choice or at the time of death. The choice must be made expressly in a will or be clear from its terms (Article 22 of Regulation (EU) No 650/2012).
QIs the European Certificate of Succession mandatory?
ANo. The Regulation states that “the use of the Certificate shall not be mandatory” and that it does not replace national documents used for similar purposes (Article 62). It is meant for heirs, legatees, executors and administrators who need to prove their status in another Member State.
QDoes the EU Regulation cover inheritance tax?
ANo. The Regulation “shall not apply to revenue, customs or administrative matters” (Article 1). Italian inheritance tax and the Italian succession return follow Italian rules, which need to be checked for each case.
Related pages
Successioni e donazioni (Italian) →
In short
In an estate with assets or heirs in more than one country, what matters most is where the deceased habitually lived and whether a will chose the law of their nationality. The European Certificate of Succession helps heirs prove their status in other Member States. Tax follows national rules. Every situation has to be assessed on its documents.
Dealing with an Italian estate from abroad?
Every situation has to be assessed on the documents of the specific case. You do not need to travel to Italy: consultations can be held remotely, with documents sent through a private upload link, by phone, on WhatsApp or by video call. In-person meetings by appointment in Naples (Via Monte di Dio, 14), Rome and Bari.
Official sources
Versione italiana: Successioni internazionali – eredità con beni o eredi all’estero →
Information updated on [October 10, 2026]. This page is for general information and is not legal advice.
Text prepared with the help of artificial intelligence tools, under the responsibility of Avv. Renato Giuseppe Fiorentino.
See also
Italian lawyer in Naples for inheritance, gifts and estate division: all the firm’s services for clients living abroad.