International Successions: Inheritance With Assets or Heirs Abroad

Inheritance and gifts · International successions

International successions: inheritance with assets or heirs abroad

Attorney Renato Giuseppe Fiorentino · Published October 13, 2026 · Updated October 18, 2026 · 5 min read

When a person dies leaving a house in Campania but lived abroad, or when the heirs live in different countries, the first question is which law governs the inheritance 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, also entirely remotely.

In 30 seconds

For people who died on or after August 17, 2015, within the European Union the succession is normally governed by the law of the State of the deceased’s last habitual residence, including for the house in Italy (Article 21 of EU Regulation 650/2012). In the will, a person can choose the law of their nationality (Article 22). The European Certificate of Succession helps heirs prove their status in another Member State. Taxes are outside the Regulation.

Legal references

Regulation (EU) No. 650/2012: Articles 1, 4, 21, 22, 62-73 (European Certificate of Succession) and 83.

Who is this page for?

For anyone who has to deal with an inheritance that crosses borders: assets in one country, heirs in another, a deceased person who lived somewhere other than their country of nationality.

• Foreigners who own property in Campania: houses in Ischia, Sorrento and the Sorrento peninsula, on the Amalfi Coast, in Naples.
• Italians living abroad who inherit a house, an account or a share of a family asset in Italy.
• Families with heirs in several countries, who have to decide together about the assets without being able to meet easily.
• People who want to make a will while having assets or relatives in different States and want to know which law will apply.

What does the firm do?

The firm reconstructs the legal framework of the succession and handles the aspects that concern Italy, coordinating when needed with professionals in the other country.

• identifies the applicable law and the competent authority, starting from the deceased’s habitual residence and any will;
• collects and examines the documents on the assets in Italy (real estate, accounts, shares);
• assists in preparing the documentation for the European Certificate of Succession and for its use in Italy;
• assesses with the person making a will the choice of law of their nationality;
• handles relations among co-heirs and, if there is no agreement, the division of the assets in Italy.

How does it work remotely?

You do not need to come to the office. The process takes place online, with the same steps as an in-person engagement.

1. First contact: online form, WhatsApp or phone
2. Documents uploaded through a private link
3. Interview by video call
4. Written quote and engagement signed remotely

Do you have assets or heirs in several countries? You can send your documents to the firm for a first assessment, also from abroad. Request a consultation.

Which law applies to the inheritance?

As a rule, the law of the State where the deceased habitually lived at the time of death, for the whole inheritance.

EU Regulation 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, the law of that State applies (Article 21(2)). Jurisdiction is tied to the same criterion: the courts of the Member State of the deceased’s habitual residence decide on the succession as a whole (Article 4). The Regulation applies to the estates of persons who died on or after August 17, 2015 (Article 83).

Can the applicable law be chosen in a will?

Yes, but only the law of a State of which the person is a national, and the choice must appear in the 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”; a person with several nationalities may choose among them (Article 22(1)). The choice must be made “expressly” in a disposition of property upon death or be demonstrated by its terms (Article 22(2)). For a choice made before August 17, 2015, the transitional rules of Article 83(2) apply.

What is the European Certificate of Succession?

It is a document that heirs can use in another Member State to prove their status and exercise their rights, without additional procedures.

• Who uses it: heirs, legatees with direct rights in the succession, executors of the will and administrators of the estate who need to prove 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 the application of one of the persons concerned (Article 65).
• 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 registering inherited assets in the registers (Article 69(5)).
• It is not mandatory and does not replace national documents (Article 62).
• Duration: 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 among all Member States except Denmark and Ireland.

The house in Italy of someone who lived abroad: what happens?

As a rule, the house in Italy follows the same law that governs the whole inheritance: that of the deceased’s habitual residence, unless a choice was made in the will.

A frequent case. A German citizen, resident in Germany for many years, leaves an apartment in Naples. As a rule her succession, including the apartment, 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, also to register the property (Article 69(5)). The Italian formalities concerning the property remain to be handled.

If the deceased lived outside the European Union, the situation must be examined case by case. Habitual residence does not necessarily coincide with the registered address and has to be reconstructed from the documents.

Does a succession declaration have to be filed in Italy?

Tax matters are outside the European Regulation: Italian rules apply.

The Regulation “shall not apply to revenue, customs or administrative matters” (Article 1(1)). For this reason the succession declaration, taxes and cadastral transfers in Italy follow Italian rules even when the inheritance is governed by a foreign law. Filing obligations and taxes, when the deceased was not resident in Italy, must be checked on the specific case.

For more on the Regulation’s rules, habitual residence and taxes, see the guide on inheritance with assets abroad or heirs living abroad under EU Regulation 650/2012 in the legal guides.

Frequently asked questions

Do I have to come to Italy for the consultation?

No. The consultation can take place entirely remotely: documents are sent through a private link and the interview is held by video call, by phone or on WhatsApp. Some acts, such as notarial ones, may require particular formalities, to be assessed case by case.

Which law applies to the house in Italy of someone who lived abroad?

For people who died on or after August 17, 2015, as a rule the law of the State where the deceased had their habitual residence at the time of death applies to the whole succession, including the house in Italy (Article 21 of EU Regulation 650/2012), unless they chose in the will the law of their nationality (Article 22).

Can I choose in my will the law that governs the inheritance?

Yes. You can choose the law of the State of which you are a national at the time of the choice or at the time of death. The choice must be made expressly in a will or be shown by its terms (Article 22 of EU Regulation 650/2012).

Is the European Certificate of Succession mandatory?

No. The Regulation says that “use of the Certificate shall not be mandatory” and that it does not replace the domestic documents used for similar purposes (Article 62). It serves those who need to prove in another Member State their status as heir, legatee, executor of the will or administrator of the estate.

Does the European Regulation also cover inheritance taxes?

No. The Regulation “shall not apply to revenue, customs or administrative matters” (Article 1). Taxes and the succession declaration in Italy follow Italian rules, to be checked on the specific case.

Related guides

• Inheritance with assets abroad or heirs living abroad: EU Regulation 650/2012
• Releasing money held at the bank after a death: documents, timing and remedies
• Executor of a will: appointment, powers, duration and fee
• Dividing an inheritance
• Inheritance and gifts

See also the legal guides.

In brief

In successions with assets or heirs in several countries, what matters most is where the deceased habitually lived and whether they made a will choosing the law of their nationality. The European Certificate of Succession helps prove the status of heir in the other Member States. Taxes follow national rules. Every situation has to be assessed on the documents.

Do you have an inheritance with assets or heirs abroad?

Every situation has to be assessed on the documents of the specific case. You do not need to come to Italy: the consultation also takes place remotely, with documents sent through a private link, by phone, on WhatsApp or by video call. Clients are received by appointment in Naples (Via Monte di Dio 14), Rome and Bari.

Offices

Naples, Piazza Giovanni Bovio 22, 80133 (main office); Naples, Via Monte di Dio 14, 80132; Rome, Via Giorgio Ribotta 21, 00144; Bari, Corso Giuseppe Mazzini 61, 70123.

WhatsAppCall +39 347 5264190Book a consultation

Official sources

• Regulation (EU) No. 650/2012, text in OJ L 201 of 27.7.2012 (EUR-Lex, PDF) (in Italian)
• Regulation (EU) No. 650/2012, consolidated version (EUR-Lex) (in Italian)
• European e-Justice Portal, European Certificate of Succession (in Italian)

Informational content updated on October 18, 2026. It is not legal advice.

Author: Attorney Renato Giuseppe Fiorentino, Naples Bar. Updated on October 18, 2026.
Text prepared with the help of artificial intelligence tools, under the responsibility of Attorney Renato Giuseppe Fiorentino. General information, not legal advice.