In 30 seconds
For deaths from 17 August 2015, the courts of EU countries, including Italy, apply the EU Succession Regulation (650/2012). As a rule, the law of the country where the person had their habitual residence at death governs the whole estate. A person can instead choose the law of their nationality in a will. This changes how Italian forced-heirship rules apply.
An American or British owner of a flat in Naples, a house in Puglia or land in Campania often has a will under US or English rules and assumes it works everywhere. In Italy it may not. This guide explains the basic rules of the Regulation and what an owner can do. For the practical side, see our guides on a will for Italian property and on inheriting in Italy.
The general rule: habitual residence
According to Article 21 of the Regulation, the law of the State where the deceased had their habitual residence at the time of death applies to the whole succession, including property in other countries. The Regulation applies even where the law designated is that of a non-EU country, such as a US State or the United Kingdom, when the case is heard by a court of an EU State, which includes Italy. The United Kingdom, Ireland and Denmark are not bound by the Regulation themselves.
So, for a person who lives in the US and dies owning a flat in Naples, an Italian court will in principle look to the law of the place where they lived. The result can differ in practice, because other rules may also apply to the property and because the law designated can refer back to another law.
The choice of law in a will
Article 22 allows a person to choose the law of their nationality to govern the whole succession. The choice must be made expressly in a will or a declaration in the form of a disposition mortis causa. For a US citizen resident in Italy, choosing US law can avoid the application of Italian rules on forced heirship (“legittima”), which reserve a share of the estate to the spouse, children and, in some cases, parents. For a person who lives in the US, the choice can also confirm that the home-country law will apply.
- The choice must be clear: a vague reference is a common source of disputes.
- A state-level law cannot always be chosen with certainty: for multi-unit countries the Regulation has special rules.
- Public policy can in rare cases limit the application of foreign rules.
Frequent case
A problem that happens often. Frequent case described in general terms: names, places and details do not refer to real people or cases.
A British owner who has lived in Naples for many years has a UK will leaving a flat to his partner. He dies in Italy. Because his habitual residence was Italy and he made no choice of law, Italian rules apply, including the shares reserved to his children from a first marriage. A will that chose the law of his nationality could have changed the outcome.
The best path for you
Usually the best path is: (1) list your assets and where you live; (2) decide, with advice in both countries, whether to choose the law of your nationality; (3) make a will valid in Italy that says so clearly, in addition to your home-country will; (4) review it after a move or a change of family situation.
Facing a similar situation? You can send your documents to the firm for an assessment, from anywhere in the world.
Why Italian forced shares matter
Italian law reserves part of the estate to close relatives (arts. 536 ff. of the Civil Code). If Italian law governs, a will that leaves everything to a friend or a charity can be challenged by the protected heirs. If the owner has chosen a foreign law, that law decides, subject to limited exceptions. The right planning depends on the family, the assets and the countries involved.
What the heirs need in Italy
- A succession declaration to the Revenue Agency and the registration of the transfer for the property: see our guide.
- A European Certificate of Succession can prove the heirs’ status in EU countries.
- Documents from abroad need a certified translation and, depending on the country, an apostille.
- Banks and registries in Italy often ask for additional papers.
How attorney Fiorentino can follow you
- Review your existing will and assets, and explain how the Italian rules would apply.
- Coordinate with your home-country adviser on the choice of law and the form of the will.
- Prepare the documents the heirs will need in Italy, including the succession declaration.
Frequently asked questions
Does the Regulation apply to US citizens?
It applies when an EU court, such as an Italian one, decides the succession of any person, regardless of nationality.
Can I choose the law of the US State where I live?
The Regulation allows the law of your nationality. For multi-unit countries the rules on which law applies are technical: take advice.
Is my US will valid in Italy?
It may be formally valid, but its effects on Italian property depend on the applicable law and on Italian mandatory rules.
Does this cover taxes?
No. Succession tax is a separate matter. The firm does not advise on US or UK taxes.
Related guides
Learn more: Legal guides from Studio Legale Fiorentino.
Property in Italy and an estate to plan?
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. Appointments in person in Naples (Piazza Giovanni Bovio 22 and Via Monte di Dio 14), Rome and Bari.
Official sources
Information updated on October 13, 2026. This is general information, not legal advice. The firm does not advise on United States or United Kingdom law or taxes.
Do you have a similar issue?
Every situation depends on the documents of the specific case. You can contact the firm from anywhere, remotely.