INTERNATIONAL SUCCESSION WITH ASSETS IN ITALY AND ABROAD: HOW TO DO IT?

Successions with elements of internationality, which occur, for example, when the nationality of the deceased is different from that of the place where the deceased’s assets are located, are governed in Italy by Law no. 218 of 1995, which provides for the instrument of reference to foreign laws and/or rules.

The Italian Supreme Court, in its judgment no. 2867 of 2021, has affirmed the possibility of the opening of two different successions and the formation therefore of two distinct hereditary masses, each of which will be governed by different laws that will determine the validity and effectiveness of the title of succession, identify the heirs, establish the relative shares of legitimacy, the manner of acceptance of the estate, and so on.

The case before the Supreme Court concerned the succession of an English citizen who had died in Italy after having married an Italian citizen.Law no. 218 of 1995 identifies the lex succession is in the national law of the deceased: in the present case, therefore, the law governing the succession would be the English law.The latter, however, while providing for the regulation of movable properties, also makes a reference to the lex rei sitae, i.e. the law of the State in which the property is located, as regards the regulation of immovable properties, with the result that Italian law would apply in respect of such properties.

Basically, in the case at issue there is a split between the immovable property and the movable property of the deceased: the law governing the succession inherent in immovable properties will be the Italian law, i.e. the law of the State where such properties are located, while the law governing the succession inherent in movable properties will be the English law, i.e. the national law of the deceased, thus giving rise to a sort of“double succession”.

In this way, the Supreme Court clarifies an important point of law that is bound to be applied in a very frequent number of cases.

The assistance of Italian Lawyers experienced in probate and succession matters, both in Italy and abroad, therefore proves to be essential in order for the beneficiaries of inheritance transfers with international profiles to obtain the best possible protection granted to them by the legal systems involved in such cases.

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