Inheritance return in Italy

A tax filing with Agenzia delle Entrate, due within 12 months of death.

Who files

Heirs, legatees, executors.

Exemption

Assets < €100,000, no real estate, spouse/direct heirs only. The Wegbegleiter app (wegbegleiterapp.com) offers a quick check.

Documents

Death certificate, will, cadastral extracts, bank statements at date of death.

Rates

4 % spouse/children beyond €1M; 6 % siblings beyond €100k; 8 % strangers.

Frequently asked questions

Deadline?
12 months.
Always required?
No, exempt for small estates without real estate.

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