Can Grandchildren of Siblings Inherit in Italy? A Guide to Legitimate Succession

A common question in Italian inheritance cases is whether nephews or nieces—specifically, the children of a deceased person’s siblings—can legally inherit. This situation often arises when an elderly person passes away without a spouse, children, or a will, leaving only extended family behind. So, under Italian inheritance law, do these relatives have the right to inherit?

When There Is No Will: The Role of Legitimate Succession

If the deceased did not leave a will, testamentary succession (based on the person’s last wishes) does not apply. Instead, the estate is handled under legitimate succession, a process in which the law determines who inherits and how the estate is distributed. This is a standard procedure under Italian succession law, designed to provide an orderly transition of assets when no testament exists.

Italian law establishes a priority list of potential heirs: the spouse and children come first, followed by parents and siblings. If none of these direct relatives survive, the inheritance can pass to more distant relatives, such as nieces and nephews—specifically the grandchildren of siblings. These relatives are entitled to inherit if they are the closest surviving kin, and they will divide the estate equally among themselves.

Real-Life Example: When Nephews Become Heirs

Take, for example, a case where an elderly woman dies in Italy without any spouse, children, or living siblings. Her only surviving relatives are two nephews—her brother’s children. According to Italian inheritance law, these nephews are considered legitimate heirs and are entitled to the entire estate. They would each receive 50% of the inheritance, provided no closer relatives exist.

How Heirs Accept the Inheritance

To formally become heirs, individuals must accept the inheritance, which can be done in three main ways. The first method is explicit acceptance, where the heir formally declares acceptance in front of a notary or court official. The second is tacit acceptance, which occurs when an heir takes actions that imply acceptance, such as using or taking possession of inherited property. The third and more protective method is acceptance with benefit of inventory, where the heir limits their liability for the deceased’s debts to the value of the inheritance itself.

This last option is especially useful when the estate’s financial condition is unclear or when there’s concern about hidden debts. Without it, heirs who accept the inheritance “pure and simple” may find themselves personally liable for debts that exceed the value of the assets they’ve inherited.

Tax Obligations and Practical Considerations

Even for extended heirs like nephews or nieces, the legal and tax responsibilities are the same. Heirs must file an inheritance declaration with the Italian Revenue Agency within 12 months from the date of death. This declaration outlines all the assets in the estate, their value, and the share received by each heir.

If the estate includes real estate, probate in Italy will need to be handled properly. This involves registering the property under the new owners’ names and ensuring that all inheritance tax in Italy is paid. If the heirs decide to sell inherited property in Italy, these tax and registration steps must be completed before the sale.

Inheriting from Abroad

When the heirs live outside of Italy—such as a US citizen inheriting property in Italy—cross-border legal and tax issues come into play. The heir may also be subject to inheritance taxes or reporting obligations in their home country. Fortunately, Italy has entered into double taxation treaties with many countries, including the United States, to prevent the same assets from being taxed twice.

For those managing such cross-border estates, proper Italian estate planning becomes essential. This includes understanding how local laws interact with Italian succession law, especially when it comes to tax credits, reporting, and transferring ownership of assets across jurisdictions.

Final Thoughts

Yes, under Italian inheritance law, grandchildren of siblings (i.e., nephews and nieces) can inherit if no closer relatives exist. They must accept the inheritance properly, ensure taxes are paid, and take care of the necessary legal procedures, especially if they plan to sell inherited property in Italy or manage other aspects of the estate.

Whether you’re a resident in Italy or a foreigner inheriting property in Italy, navigating inheritance rules can be complex. It’s always wise to consult a lawyer familiar with Italian estate tax, succession procedures, and cross-border implications to ensure the process runs smoothly and legally.

VGS Family Lawyers is a law firm that specializes in family law matters such as inheritance, separation and divorce, child custody, and more.

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