Inheriting a property together with siblings can quickly become problematic if one of them doesn’t meet their financial obligations. Many people assume that each heir is responsible only for their own share. In reality, when dealing with the tax authorities, the situation is far more complex — and potentially risky.
If one co-heir fails to pay certain taxes, you could end up being asked to cover the entire amount. In extreme cases, even the inherited property itself can be at risk.
Do You Have to Pay Your Brother’s Share?
It depends on the type of debt.
For debts left by the deceased, the general rule is proportional liability: each heir pays only their share (under Article 754 of the Civil Code).
However, for inheritance taxes and certain state taxes (such as income-related taxes), a different rule applies: joint liability (solidarity). This means that, in the eyes of the tax authority, all heirs are treated as a single entity.
As a result, the authority can demand the full payment from just one heir, regardless of ownership shares.
Example:
If the inheritance tax is €5,000 and you’ve already paid your €2,500 share, but your brother hasn’t paid anything, the tax authority can still ask you for the remaining €2,500.
For other types of obligations, the situation is less severe:
- Some taxes are divided proportionally among heirs
- Administrative fines (like traffic violations) are not transferred to heirs at all
What About IMU and TARI After the Inheritance?
Taxes that arise after the inheritance, such as IMU or TARI, are linked to property ownership. In principle, each co-owner should pay their share.
In practice, however, municipalities often act more aggressively to recover unpaid amounts. If one co-owner doesn’t pay, the debt can affect the entire property, not just their portion.
Over time, unpaid taxes can lead to serious consequences, including:
- registration of a mortgage on the property
- enforcement procedures involving the entire asset
So even if you’ve paid your part, your share is not fully insulated from your brother’s inaction.
Can Your Personal Assets Be Affected?
Yes, in some cases.
When joint liability applies (for example, with inheritance tax), if you don’t pay what the tax authority requests — even if it’s your brother’s share — enforcement actions can follow.
These may go beyond the inherited property and affect your personal assets, such as:
- bank accounts
- salary (through garnishment)
In other words, your brother’s failure to pay can create real financial exposure for you.
If You Pay for Your Brother, Can You Recover the Money?
Yes. If you cover your brother’s unpaid share to avoid penalties or enforcement, you have the right of recourse.
This means you can legally claim back what you paid on his behalf.
The process usually involves:
- keeping all proof of payment
- sending a formal request (often through a lawyer)
- taking legal action if necessary
If you have clear written evidence, you may be able to obtain a payment order (injunction). Otherwise, a standard court case may be required.
How Can You Protect Yourself?
The most effective long-term solution is to end the co-ownership.
If you and your sibling cannot agree on selling or dividing the property, you can ask a court to order a judicial division. The judge will try to:
- divide the property physically (if possible), or
- assign it to one heir who compensates the other, or
- order a sale (often through auction) if no agreement is possible
During this process, any amounts you paid on behalf of your brother can be recovered or deducted from his share.
Is There Any Preventive Protection?
Yes — but it must be done at the right time.
When accepting an inheritance, you can choose acceptance with benefit of inventory. This legal mechanism limits your liability to the value of the inherited assets.
In practice, this means:
- creditors (including tax authorities) can claim only against the inherited property
- your personal assets remain protected
However, this protection is only available if chosen at the time of the inheritance. It cannot be applied later once the inheritance has already been accepted without conditions.
VGS Family Lawyers is a law firm that offers assistance to English-speaking clients with interests in Italy. In case you need assistance, please write to: info@vgslawyers.com