In Italy, unlike the UK, a person cannot freely dispose of all their assets by Will or lifetime gifts. Instead, certain family members including the spouse, children and, in some situations, the parents, have an absolute right to a portion of the estate. These heirs are called “eredi legittimari ”- the reserved heirs.
This significantly affects the ability of an individual to leave their estate to other people; in most cases, only one-third will be available for this purpose.
The reserved quotas will depend on the number of other heirs and their relationship with the deceased. For example:
- If the deceased left a spouse, but with no children, the spouse is entitled to half of that individual’s estate;
- If the deceased had a spouse and one child, the spouse is entitled to one-third of the estate and the child is entitled to another third;
- If the deceased had a spouse and more than one child, the spouse is entitled to a quarter of the estate and the children are entitled to half of the estate, shared equally between them;
- If there is only one child but no spouse, the child is entitled to receive half of the estate. If there is more than one child but no spouse, two-thirds of the estate is to be shared between them all in equal shares.
- If the deceased had no children and was not married, then any surviving parents will be entitled to one-third of the estate, divided equally between them if both have survived.
- If a person is survived by a spouse and parent(s) only, the spouse will be entitled to ½ the estate and the parents will be entitled to ¼ of the same.
If the deceased left a Will which leaves out one of the above, this relative can claim against the other heirs, in order to be “reintegrated” as an heir to the estate. If the other heirs agree, they will all sign a public deed before a Notary, declaring their agreement to the reintegration, in accordance with the Italian civil code, and the award of their rightful share of the estate. If the heirs do not agree to signing this deed, the reserved heir can obtain a court order for his/her legal rights to be recognised.
A situation may arise where the reserved heir has not been completely written out of the Will but has not been left the full reserved quota. To calculate the reserved quota, the total estate of the deceased will be valued and will include all assets owned by the deceased at the time of death, as well as the assets which have been gifted by the deceased during their lifetime.
Any reserved heir who has been left less than their reserved quota can demand that any shortcomings be made up from the available estate assets, or from any other heirs who may have received more than their rightful share. The reserved heir can also start a legal action to recover the reserved quota, called an “azione di riduzione”. This is effectively a claw-back of any donations in the lifetime of the deceased or gifts left in the deceased’s Will and only applies in cases where Italian law governs the Will and succession of the deceased. It is therefore important to obtain legal advice on the applicable jurisdiction to both.
If you think that you may have a right to any assets in Italy and have been wrongfully written out of a relative’s Will, please contact us and we will consider your case, advise you on your legal rights and the options available to you.
Equally, if you have any assets in Italy or are thinking of moving there in the future, it is important to execute a Will which takes into account the Italian regime of forced heirship, making sure that you exclude it completely or that the reserved quotas are adhered to in full, to make sure that your final wishes are followed. In doing so, you can help avoid any issues for your heirs in the future.
