In 30 seconds
If your relative lived in Italy, Italian succession law will usually govern the whole estate, wherever you live. You do not become an heir automatically: you must accept (often with the benefit of inventory) or renounce, generally within ten years. First steps: find the will, list assets and debts, get a codice fiscale and decide how to act from abroad.
A phone call from a cousin in Naples, a house in a village you visited as a child, a bank account nobody can open. Heirs in the United States often do not know where to start. This guide gives the first steps in a sensible order. It complements our guides on accepting or renouncing and on dividing a property when co-heirs disagree.
Legal references
Which law applies to the inheritance
The EU Succession Regulation 650/2012 says that the law applicable to the succession as a whole is the law of the State in which the deceased had his or her habitual residence at the time of death (art. 21(1)). It also says that the law it designates applies whether or not it is the law of an EU Member State (art. 20), so it can apply to heirs who live in the United States.
A person can also choose, in a will, the law of the country of his or her nationality (art. 22(1)). So an Italian who lived and died in Italy will normally be governed by Italian law; an American who lived in Italy may have chosen US law; an Italian citizen living in the US is a different case, to assess separately. If Italian law applies, the rules on reserved shares (legittima) also apply: see forced heirship in Italy.
The first five steps
- Find out whether there is a will. A will may be held by a notary or by the relatives. If there is none, the law decides who inherits.
- Collect documents. Death certificate, proof of kinship, list of real estate, bank and investment accounts, debts, taxes already due.
- Get a codice fiscale for yourself: it is needed for tax filings, for the cadastral transfer and for dealing with banks.
- Do not act as owner yet. Collecting rents, selling or using estate assets can be treated as an implied acceptance, with consequences for debts.
- Decide how to accept or renounce. A hasty acceptance can make you liable for the deceased’s debts; accepting with the benefit of inventory limits that risk. Time limits apply, so get advice early.
Facing a similar situation? You can send your documents to the firm for an assessment, from anywhere in the world.
Book a consultationAccept, accept with inventory, or renounce
| Choice | What it means |
|---|---|
| Pure and simple acceptance | You receive assets and debts. Your own assets answer for the debts. |
| Acceptance with the benefit of inventory | You receive the estate but the debts are paid only up to its value. |
| Renunciation | You are treated as if you never were an heir. It is made by a formal declaration before a notary or the court registry. |
Typical case
A problem that happens often. Typical case described in general terms: names, places and details do not refer to real people or cases.
A heir in Texas learns that her aunt left a small house in a Campanian village and a loan with a bank. She receives the keys from a neighbor and starts paying the condominium fees. Months later, the bank asks her to pay the loan. A careful choice between accepting with inventory and renouncing, before acting, would have protected her.
Signing documents from the United States
To accept, renounce or sell from the United States you need either to travel, or to sign a power of attorney that Italian notaries and offices will recognize. US consulates in Italy notarize documents for use in the United States, not for use in Italy (see the official notarial page), so do not rely on the consulate. Read our guide to powers of attorney for Italy. Documents issued in the United States for use in Italy usually need an apostille and a sworn translation.
Taxes and what the firm does not cover
In Italy an inheritance tax return (dichiarazione di successione) must be filed within the legal deadline and the real estate must be updated in the land registry. The rules on inheritance tax are being reformed with effect from 1 January 2027: check the deadline and rates that apply to your case before relying on them. Taxes and reporting duties in the United States are a matter for a US tax professional; the firm does not advise on them.
Frequently asked questions
Do I have to accept the inheritance?
No. You can renounce. Silence does not mean renunciation: the right to accept is generally time-barred after ten years.
Does Italian law apply if I live in the US?
The law is usually that of the deceased’s habitual residence at death, not of the heir’s. If your relative lived in Italy, Italian law will normally govern.
Can I take the money out of an Italian bank account?
Banks ask for the documents proving who is an heir. Until the position is clear, do not move or use the funds without advice.
Can someone act for me in Italy?
Yes, with a power of attorney valid in Italy. See the guide linked above.
Related guides
Questions about property or an inheritance in Italy?
Every situation must be assessed on the documents of the specific case. You can consult the firm from anywhere in the world: by video call, phone, WhatsApp or email. The first meeting is held in Italian. If you speak English, a video call on Google Meet from a computer may offer Italian–English translation as a support, without any guarantee; it does not replace an interpreter or a certified translation. Appointments in person in Naples (Piazza Giovanni Bovio 22 and Via Monte di Dio 14), Rome and Bari.
Official sources
- EU Regulation 650/2012 on succession (EUR-Lex)
- U.S. Embassy & Consulates in Italy: notarial services
- Italian Civil Code, art. 456 (Normattiva)
- Italian Civil Code, art. 470 (Normattiva)
- Italian Civil Code, art. 536 (Normattiva)
- U.S. Embassy & Consulates in Italy: American Citizen Services
- U.S. Embassy & Consulates in Italy: contact
- U.S. Department of State: Italy country information
- Italian Ministry of Foreign Affairs: consular services and visas
Information updated on October 10, 2026. This is general information, not legal advice. The firm does not advise on United States law or taxes.
Text prepared with the help of artificial intelligence tools and reviewed under the responsibility of Avv. Renato Giuseppe Fiorentino on October 10, 2026.