Author: Renato Giuseppe Fiorentino, attorney (Naples Bar). Updated on 27 October 2026.
In 30 seconds
If your family emigrated and a house or a piece of land was left behind in Italy, the most frequent problem is not the sale but the documents: an inheritance never accepted, properties still registered in the grandparents’ names, heirs scattered across several countries. It is resolved in order: work out who the heirs are, settle the succession, then divide or sell with valid powers of attorney. Citizenship is a separate topic, with rules that changed in 2025.
Contents
1. Who the heirs are and what happens if no one has done anything
2. Accepting, renouncing, accepting with the benefit of inventory
3. Succession tax return and cadastral transfers for those living abroad
4. A house co-owned by distant relatives: dividing or selling
5. Power of attorney from abroad and apostille
6. Reduced registration tax on a first home
7. Citizenship by descent: what concerns civil law
8. Gifts and wills: preventing the problem
9. Frequently asked questions
1. Who the heirs are
Without a will, the spouse and children inherit, and in their absence parents, siblings and other relatives up to the sixth degree, in the order set by law (Arts. 565 ff. of the Civil Code). If an heir has died, their descendants step in (representation). After two generations the names are often dozens: one starts from civil status records and the death certificate, translated and apostilled if foreign.
Common case, described in general terms: names, places and details do not refer to real people or files. A house in a southern village is still registered in the name of a great-grandfather who emigrated to America. The current heirs are twelve people in three countries. The route that is usually most advantageous: reconstruct the chain of inheritance, regularize one succession at a time, and then divide or sell using powers of attorney.
2. Accepting, renouncing, benefit of inventory
An inheritance is acquired by acceptance, which may also be implied (for example, by selling an inherited asset). The right to accept is time-barred ten years after the succession opens (Art. 480 of the Civil Code); a person called to the inheritance who is in possession of estate assets must draw up the inventory within three months, otherwise he is deemed an unconditional heir. After the inventory, he has forty days to decide whether to accept or renounce, otherwise he is an unconditional heir (Art. 485 of the Civil Code). The justice of the peace is competent for an extension: the amendment has been postponed (most recently to 31 October 2027), so it must be verified case by case. If there are debts, the benefit of inventory protects personal assets. Renunciation is possible, by formal deed; one cannot renounce “halfway”.
3. Succession tax return and cadastral transfers
The succession tax return is filed with the Revenue Agency (Agenzia delle Entrate) within twelve months of the opening of the succession, as a rule electronically. For persons not resident in Italy the law provides that the return may be sent by registered mail or equivalent means: the date of dispatch counts. If the deceased lived abroad but had previously resided in Italy, the Agency’s information sheet indicates the office of the last Italian residence and, if that is not known, an office in Rome. If there is real estate, the cadastral transfers and the registration of the acceptance follow, which is necessary in order to sell: today registration may also be made on the basis of a substitute declaration by the heir attesting the implied acceptance (Art. 2648 of the Civil Code). Please note: the consolidated act on successions (Legislative Decree 346/1990) is repealed from 1 January 2027 by Legislative Decree 123/2025, so deadlines and procedures must be re-checked against the new text after that date. Tax side: consult the accountant.
4. Dividing or selling
No one is obliged to remain in co-ownership: each co-heir may request division (Art. 713 of the Civil Code). Possible routes: agreement among all by notarial deed; assisted negotiation; mandatory mediation before court proceedings; a court action for division. An agreement with a jointly commissioned expert valuation is usually preferable, because litigation is long and costly. An heir who does not respond can be reached by service of process; the case can continue even if he does not appear.
5. Power of attorney from abroad
Those who cannot return sign a power of attorney before a notary or the consulate of the place, with an apostille and, if needed, a translation. The power of attorney must identify the property, the power to sell or divide, and the price limits.
6. Reduced registration tax on a first home
Registration tax on the purchase of a dwelling is reduced to 2% (instead of 9%) when the conditions of note II-bis to the Tariff, Part I, Art. 1, of Presidential Decree 131/1986 are met (text from Normattiva consulted on 27 October 2026; houses in category A1, A8 and A9 are excluded). Among the cases provided for is that of someone who moved abroad for work reasons and had resided or worked in Italy for at least five years. For those registered with the AIRE (register of Italians resident abroad), the text does not indicate a specific case: before relying on a relief, the rule and the practice of the Revenue Agency are checked. The Tariff is repealed from 1 January 2027 (Legislative Decree 123/2025), so after that date the new text must be read again. Tax side: consult the accountant or the Revenue Agency.
7. Citizenship by descent (civil-law side)
Citizenship by descent changed in 2025. Art. 3-bis of Law 91/1992, introduced by Decree-Law 36/2025 (converted by Law 74/2025), says in summary that a person born abroad who holds another citizenship is considered never to have acquired Italian citizenship, with some exceptions. These include: applications submitted or appointments booked by 27 March 2025; proceedings begun by that date; a first- or second-degree ascendant who holds, or held at death, only Italian citizenship; a parent resident in Italy for at least two continuous years after acquiring citizenship and before the child’s birth. The operational framework of the consulates must be checked case by case. For this reason we do not promise outcomes: each family must be examined on the documents.
Where civil law comes in: civil status records of the parents and their rectification, recognition of foreign judgments (Arts. 64-66 of Law 218/1995), inheritance of persons with dual citizenship (EU Reg. 650/2012 applies, based on habitual residence or the chosen law, not citizenship). The administrative procedure goes through consulates and municipalities; judicial routes require an attorney. For the current operational instructions, consult the websites of the Ministry of Foreign Affairs and the Ministry of the Interior.
8. Gifts and wills
Giving away the family home is useful only if one knows what happens to the other children. After the reform (Law 182/2025, Art. 44), for successions opened after its entry into force, the reduction of a gift does not as a rule prejudice third parties who bought the property from the donee: the donee must instead compensate the forced heirs in money to the extent necessary to make up their share (Art. 563 of the Civil Code, text in force since 18 December 2025). For successions opened earlier, transitional rules apply: the specific case must be checked. For those living abroad, a will with a choice of applicable law is also advisable (EU Reg. 650/2012, Art. 22).
9. Frequently asked questions
I was born abroad: can I inherit in Italy? Yes, citizenship is not a condition for inheriting.
Do I have to return to Italy to accept? No, a power of attorney or a delegate is enough.
Can I sell if we have not registered the acceptance? As a rule no: the chain must be settled first.
How much time do I have to decide? Ten years to accept (Art. 480 of the Civil Code), but debts, taxes and family disputes do not wait.
A relative does not respond: does everything come to a halt? No, service of process and a court action for division are available.
How Attorney Fiorentino can assist you
- Reconstruction of the heirs and the documents, with a list of what is needed from each country.
- Acceptance, renunciation or benefit of inventory, chosen case by case.
- Division or sale of the property with valid powers of attorney, including remotely.
Book a consultationWhatsAppCall +39 347 5264190
Further reading
- Division of an estate (in Italian)
- International successions (in Italian)
- Italians in Switzerland: legal guide (in Italian)
- Italians in Germany: legal guide (in Italian)
- Investing in Italy as a foreigner: a civil-law guide
Note on the use of AI: the texts are prepared with artificial intelligence tools and reviewed by the attorney; they do not replace advice on the specific case.
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