Our firm's assistance in inheritance matters in Milan

At my law firm in Milan, we assist individuals and families with inheritance matters, from establishing the composition of the estate to resolving matters between heirs. We have also gained substantial experience in handling legal issues concerning large estates and disputes involving property, company shareholdings, financial assets and assets located in several countries.

Alongside the firm's professionals, I deal with the protection of forced heirs, the collation of lifetime gifts, estate division, and the contesting of wills. We act both for those who believe they have been excluded or penalised in the succession and for those who must defend the lawfulness of the allocations received. Each assignment requires examining documents, identifying the applicable law, and distinguishing personal expectations from rights actually recognised by law.

An inheritance dispute often concerns much more than the value of the assets. It can reopen family conflicts, involve choices made many years prior, and compromise relationships that continue after a family member's death. Our task is to address these issues with precision, confidentiality, and independent judgment, crafting a solution that protects the client and is practically viable.

Our approach to disputes between heirs

My professional approach is to seek a negotiated settlement whenever the conditions allow. Inheritance proceedings can be lengthy, technically complex and costly: expert reports, banking enquiries, valuations and disputes over individual assets can absorb a significant part of the estate and the energy of those involved.

For this reason, we prepare for discussions before initiating them. We request the necessary documentation, reconstruct the allocations received by each party, and formulate proposals based on verifiable values. We favour civil mediation as a regulated setting in which to discuss matters before an impartial third party, with the assistance of respective counsel and with the opportunity to explore solutions other than a simple opposition of claims.

Reaching an agreement requires transparency and good faith. When assets or documents are concealed, essential information is withheld or reasonable enquiries are obstructed, we consider taking the matter to court. Court action may also be necessary where a legal disagreement cannot be resolved or assets and evidence urgently need to be preserved. We keep the possibility of settlement open, without allowing discussions to postpone legal protection indefinitely.

When succession begins and who can become an heir

Succession begins when a person dies. We must then identify who is entitled to inherit their transferable property rights and obligations, which assets and debts form part of the estate and whether a will exists. This page describes Italian law; in cases involving international elements, we first establish which law applies.

If there is no will, or if the will disposes of only part of the estate, the rules of intestate succession apply as necessary: the law identifies the beneficiaries and their respective shares. When a will exists, we examine its provisions, their validity, and their compatibility with the rights reserved to family members protected by law.

Being entitled to accept an inheritance is not the same as having already accepted it. Acceptance may be express or arise from conduct which the law treats as acceptance. We also distinguish the heir, who succeeds to the entire estate or a share of it, from the legatee, who receives a specific asset or right: different rules govern acquisition and liability for debts.

The inheritance tax declaration is a tax requirement and does not, by itself, resolve a dispute over who is an heir or who owns the assets. Coordinating the different steps correctly helps prevent actions taken without a preliminary assessment from producing consequences that are difficult to reverse.

References: [1], [2].

Establishing the composition of the estate and lifetime transfers

Before discussing shares, we must know upon which values they are to be calculated. We reconstruct the estate existing at the time of death, the relevant debts, gifts made during the person's lifetime, and transactions requiring closer examination. In more complex successions, this work represents an essential part of our assistance.

We examine purchase and gift deeds, banking documentation, financial transactions, corporate shareholdings, claims, loans, and liabilities. We also verify the management of assets before and after the death, sums withdrawn, rents collected, and expenses incurred by anyone who administered the estate. Requests for access to documents are formulated based on the client's position and rights.

A joint bank account, a bank transfer in favour of a child, or a purchase and sale between family members do not, by themselves, reveal the nature of the transaction. It is necessary to verify the origin of the funds, the cause of the transfer, and the evidence: it could be a gift, a loan, a repayment, or a different legal relationship. Insurance policies also require a specific examination of the contract, premiums, and beneficiaries; we do not automatically assimilate insurance payouts to other estate assets.

When the value of assets is disputed, we draw upon the necessary technical expertise. For real estate, businesses, and shareholdings, a reasoned valuation allows negotiations to take place on reliable data. In substantial estates, we also ensure the financial feasibility of the solutions: allocating a high-value asset may require liquidity, guarantees, and timelines compatible with the payment of balancing adjustments.

The forced heirship share (legittima) and the action for reduction

The law reserves a share of the estate for certain family members, known as forced heirs (legittimari): the spouse, children and descendants who succeed to their rights; where there are no descendants, ascendants are protected in accordance with the applicable rules. Corresponding protections also apply to a civil union partner. An unmarried cohabitant, however, does not acquire the inheritance rights of a spouse merely through cohabitation.

The forced heirship share is the portion that must be respected; the disposable portion is that of which the person may freely dispose. The size of the shares depends on the family's composition at the time the inheritance opens. Intestate succession, which operates in the absence of testamentary provisions for all or part of the estate, must not be confused with the protection of forced heirship, which may be necessary even when a will exists.

How we verify whether the forced share has been infringed

The calculation is not limited to the assets remaining at death. Pursuant to Article 556 of the Civil Code, the residual estate is taken into account, debts are deducted, and the value of relevant gifts is added, in accordance with legal criteria. This operation, known as fictitious aggregation (riunione fittizia), is primarily a calculation: it does not automatically entail the physical return of donated assets.

We then compare what was reserved for the client with what was actually attributed to them, also taking into account any gifts received and any relevant dispensations. Exclusion from a will or an allocation lower than expected therefore requires a comprehensive verification before formulating a financial claim.

How reinstatement is obtained

If an infringement emerges, we seek an agreement that reinstates the share through the allocation of assets or sums of money. When an agreement is not possible, we evaluate the action for reduction, which allows infringing provisions to be rendered ineffective against the forced heir to the necessary extent. The order provided by law, the prerequisites of the action, and the applicable time limits must be observed.

A will that infringes the reserved share is not automatically void for that reason alone. We distinguish reduction from challenging the validity of the document and from the claims necessary to actually obtain what is due. For gifted assets that have subsequently been transferred to third parties, we also examine the rules applicable over time, including the amendments introduced by Law no. 182/2025: we do not assume that recovery can always be pursued against the original asset.

References: [2], [3], [4], [5].

Collation: how gifts received by heirs are taken into account

Collation means taking into account, when dividing the estate, what certain co-heirs have already received from the deceased as gifts. In simple terms, when a parent has given a child an advance from their assets, that transfer may need to be considered in the subsequent distribution so that the advance does not distort the value of the shares.

Article 737 of the Civil Code identifies those subject to this obligation: children, their descendants and the spouse who inherit together. Under Law No. 76/2016, the rules also apply to a civil union partner. The obligation therefore does not apply indiscriminately to everyone who has received a gift: we examine the family relationship, participation in the succession and the conditions for dividing the estate.

Which allocations may be relevant

Collation may concern direct gifts, formally made as such, and indirect gifts, through which a benefit is conferred by means of another transaction. One example is a property bought in a child's name and paid for by a parent with the intention of making a gift: establishing the connection between payment and purchase can affect both what is brought into account and its relevant value.

For this reason, we also examine deeds and financial transactions dating from many years before the death. We establish who paid, on what basis, for whose benefit and with what evidence. However, not all financial support within a family is subject to collation: the law provides exclusions, including maintenance, education and medical expenses, and specific rules for other expenses and gifts. Each item must be legally classified before being included in the calculations.

Returning the asset or charging its value against the heir's share

Collation does not necessarily mean physically returning the asset. For property, where permitted, the asset may be contributed in kind to the estate to be divided, or its value may be charged against the beneficiary's share. Specific rules apply to movable assets and money.

When the value of a property is charged against an heir's share, its value at the opening of the succession is relevant, subject to the adjustments required by law. Simply using the historical purchase price is therefore insufficient. We also examine improvements, expenses and other factors that may affect the calculation and the allocation of shares.

An example of charging a gift's value against an heir's share

Let us consider, for simplicity, a widowed parent who leaves two children, both equal heirs without a will, debts, or other relevant allocations. Upon death, assets worth 600,000 euros remain; one of the children has already received a property whose value, for the purposes of collation, is 200,000 euros, without exemption.

The total value taken into account is 800,000 euros, and each share is worth 400,000 euros. The child who has already received the gift keeps the property and has its value charged against their share, receiving a further 200,000 euros from the remaining estate; the other receives 400,000 euros. The example shows why dividing only the remaining 600,000 euros, without taking the gift into account, could produce a result different from the entitlement.

Exemption and the difference compared to reduction

The donor may exempt the beneficiary from bringing gifts into account, but the exemption operates within the limits of the disposable portion. The clause must be read in the context of the deeds and the succession: it does not constitute absolute protection against every claim by other family members. Furthermore, exemption from collation and exemption from imputation against one's own reserved share have different functions and cannot be considered equivalent without examining their content.

Collation operates on the distribution among the co-heirs required to make the contribution; reduction protects the share reserved for the forced heir against allocations that infringe it. Collation may be due even when there is no infringement of the reserved share. These are distinct legal remedies that can intertwine in the same matter: we set up the calculations and claims separately to avoid duplication or requests based on the wrong remedy.

References: [3], [6], [7], [8], [9].

The division of the estate and relations between co-heirs

When several heirs acquire assets together, they may become co-owners of the estate. Division converts shares in the jointly owned estate into individual allocations: property, money, shareholdings or other assets are assigned according to each person's rights, with balancing payments where necessary.

We prepare proposals for dividing the estate that take account of both values and practical needs. One heir may wish to keep a property; another may need cash. The solution must also address debts, expenses, income from the assets and accounts of their management, as well as collation where required. A partial agreement on matters already clarified can help resolve the remaining disputed issues.

For property, we assess whether it can be divided and, where physical division is impracticable, whether it should be allocated to one or more co-owners with balancing payments or sold. We seek to avoid a court-ordered sale whenever a financially viable agreement can be reached.

Negotiated division requires the consent of the parties who must participate and the forms prescribed for the assets involved. We handle the drafting of agreements and coordination with the notary for real estate deeds. If mediation does not resolve the dispute, we assist in the division proceedings, verifying the participation of all necessary parties and the issues to be submitted to the Court.

References: [10], [11].

The validity of the will and the grounds for challenging it

A will expresses wishes protected by law, but it must meet specific requirements. We examine the document and its origin, the testator's capacity, the circumstances in which it was drawn up and the content of its provisions. A decision concerning the family that others dislike does not, by itself, prove that the will is invalid.

A holographic will must be entirely handwritten, dated and signed by the testator. If it is not handwritten by the testator or lacks their signature, it is void; other defects may make it voidable under the applicable rules. With other forms of will too, the specific defect and its consequences must be identified without treating different situations as equivalent.

We also assess whether the testator lacked the capacity to understand and make decisions when drawing up the will, and whether their wishes were affected by factors such as duress or fraud. Advanced age, a medical condition or dependence on a family member's care are not automatically sufficient: the relevant circumstances must be established through documents, witness evidence and, where useful, forensic medical assessments.

Challenging a will requires a claim consistent with the alleged defect and the client's interest. We verify the standing of the parties, burden of proof, deadlines, and prior conduct that may affect protection. The publication of the holographic will by the notary does not certify, on its own, that the writing actually originates from the deceased.

References: [2], [12].

The suspicion of a forged will and handwriting analysis

Establishing the forgery of a will can be decisive for correctly reconstructing succession rights. However, suspicion must be translated into verifiable elements. For this reason, we rely on established forensic experts in handwriting and document examination, selecting the expertise required by the case.

The assessment commonly called a handwriting analysis examines the origin of the handwriting and signature, the characteristics of the writing movement and any signs of imitation, alteration or intervention by other hands. We handle, where possible, the examination of the original and the collection of authentic comparative writings: letters, notes, signatures and other useful documents, preferably also close to the period of the alleged drafting.

A simple visual similarity, or a difference between two signatures, is not sufficient to prove forgery. The expert must consider writing variability, the person's conditions and the quality of the available material. Photocopies and scans may limit certain assessments; the results must be presented methodically, with reasoning and an indication of limits, without attributing certainties to the expert report that it cannot offer.

Advice from our own expert helps us assess the merits of the challenge and prepare for the examination of the technical issues. If proceedings begin, our expert assists us with any expert assessment ordered by the court. According to the Joint Sections of the Court of Cassation, judgment No. 12307/2015, anyone challenging the authenticity of a holographic will must bring a claim for a declaration that the handwriting is not that of the testator and prove the grounds for that claim: a general denial of authenticity is insufficient.

References: [13].

Will forgery may constitute a criminal offence

Forging a holographic will also has specific criminal implications. Article 491 of the Criminal Code governs forgery of a holographic will, bill of exchange or negotiable instrument and, for the conduct covered, requires an intention to obtain an advantage for oneself or another person or to cause harm to another. In the case of a holographic will, prosecution does not require a complaint from the victim, pursuant to Article 493-bis.

The provision also considers the use of the counterfeited or altered document by anyone who has not participated in the forgery, with the cross-reference provided for in Article 489. The concealment, suppression or destruction of a genuine holographic will may instead be relevant pursuant to Article 490. For wills and acts of a different nature, the legal provisions applicable to the concrete facts must be identified.

When evidence of a possible criminal offence emerges, we coordinate our inheritance work with the firm's criminal lawyers. We consider reporting the matter, preserving evidence and protecting the victim. Criminal proceedings and civil disputes have their own purposes and rules: reporting an offence does not automatically restore an inheritance share or replace the assessment of the necessary civil action.

References: [14].

Civil mediation in inheritance disputes

We favour mediation because it allows disputes to be addressed within a regulated process, through a body listed in the Ministry of Justice register, before an independent and impartial mediator. The body may be public or private: the formal status of the process derives from the law governing it and the safeguards for its conduct.

In disputes concerning inheritance and division of estates, attempting mediation is generally a prerequisite for court proceedings to go ahead under Legislative Decree 28/2010. This means that the step must be taken in accordance with the statutory procedure before the case can proceed. In the cases specified by law, attempting mediation is compulsory; accepting an agreement contrary to your interests is not.

How we prepare and conduct the discussions

We define the dispute, identify the parties to involve and prepare the essential documents: wills, deeds of gift, statements of assets, valuations and calculations of shares. Mediation is more useful when each party can understand the facts and criteria underlying the other's claims.

The parties participate with the assistance of lawyers, in compliance with the rules on personal presence and representation. The mediator facilitates dialogue and may formulate a proposal in the cases provided for, but does not decide who is right as a judge would. The procedure also benefits from the guarantees of confidentiality established by law.

We work on practical alternatives: allocations of assets, payments, balancing payments, agreed sales and the settlement of accounts. For complex estates, we consider whether joint expert assessments would be useful. Discussions can therefore address needs that a judgment might not reconcile in the same way, such as preserving a family asset or ensuring that the agreement is financially viable.

The agreement and its implementation

The objective is to reduce time, costs and uncertainty when there is a genuine possibility of an understanding. However, we do not promise a predetermined outcome or duration: the effectiveness of the process depends on the willingness of the parties and the complexity of the checks.

If an agreement is reached, we attend to its content, performance deadlines, guarantees and formalities. Where the requirements of Article 12 of Legislative Decree 28/2010 are met, an agreement signed by the parties and their respective lawyers is directly enforceable. Transactions requiring registration in the property registers also require the formalities and authentication prescribed by law, involving a notary or another authorised public official.

References: [11], [15].

Tax relief for mediation

Mediation can offer specific tax advantages, which we assess alongside the overall merits of the agreement. These benefits do not amount to a general exemption from inheritance taxes: the relief available for the procedure must be distinguished from the tax treatment of individual transactions and transfers.

The regulations provide for exemption from stamp duty and fees indicated by law for acts, documents and measures relating to the procedure. The conciliation record and agreement also benefit from exemption from registration tax up to the value limit of 100,000 euros; above this threshold, tax is payable on the excess amount.

Tax credits are also provided for on the fees paid to the body and, in mandatory or court-referred mediations, on the fees for lawyer assistance, within regulatory parameters and limits. For these credits, the overall limit is 600 euros per party and per procedure, with an annual maximum of 2,400 euros for natural persons and 24,000 euros for legal entities. In case of failure, the credits are reduced by half.

Entitlement depends on compliance with the prescribed conditions, documentation and application procedures. We check the provisions in force when the agreement is reached and the effects of the agreed transfers, coordinating with the notary and, where necessary, a tax adviser. Tax relief does not make mediation free: professional fees, mediation charges, any expert advice and the costs of the deeds must still be considered.

References: [16], [17], [18].

Acceptance, benefit of inventory and renunciation

Our inheritance work also includes assessing whether to accept or renounce an inheritance. An apparently substantial estate may be burdened by debts, guarantees or disputes: before taking action concerning the assets, we examine the available information and the possible effects on the personal assets of the person entitled to accept the inheritance.

Unconditional acceptance generally makes the heir liable for estate debts with their own assets as well. Acceptance with benefit of inventory, by contrast, keeps the estates separate and limits liability as provided by law. It requires a formal declaration, an inventory and compliance with deadlines and administration rules: an informal statement that liability should be limited to the value received is insufficient.

Renunciation must be made in the established forms and must be evaluated before carrying out conduct that may constitute acceptance. Possession of inherited assets may cause particularly strict time limits to run. We also examine the presence of minors or persons subject to protection measures, for whom specific rules and authorisations are provided.

These investigations also affect litigation strategy. The desire to negotiate with other family members must be coordinated with the deadlines and steps necessary to preserve the client's options.

References: [21], [22].

Succession with international elements

We have experience in succession matters with international aspects, including with the assistance of leading notarial firms in Milan. A succession may involve persons resident abroad, different nationalities, real estate in multiple States, foreign bank accounts or wills drawn up under another legal system. In such cases, it is not sufficient to automatically apply Italian rules to every aspect of the matter.

Applicable law and competent authority

For successions to which it applies, Regulation (EU) No 650/2012 establishes the habitual residence of the deceased at the time of death as the general criterion for both applicable law and jurisdiction, subject to the exceptions and distinctions provided for. It also allows for the choice, in the prescribed form, of the law of the State of which the person is a national. Consequently, the location of a single piece of real estate does not solely determine all the rules governing the succession.

We examine the person's actual living circumstances, the provisions of the will and any choice of law. The Regulation applies to successions opened from 17 August 2015 in participating Member States; Ireland and Denmark do not participate. Under its rules, the Regulation may also lead to the application of the law of a State outside the European Union.

Documents, assets abroad and the European Certificate of Succession

We coordinate the acquisition and use of documents, translations and any formalities required, with notarial support and, where necessary, professionals in the country concerned. We evaluate the European Certificate of Succession, an instrument that allows succession status, rights or powers to be proven in participating States without having to initiate a separate recognition procedure for the certificate itself.

The Regulation does not harmonise inheritance taxes and excludes other matters from its scope, including couples' property regimes. We therefore distinguish succession law, ownership of assets, local requirements and tax matters. Cooperation between lawyers, notaries and advisers helps produce an agreement that can also be implemented beyond Italy's borders.

References: [19], [20].

When it becomes necessary to apply to the Court

We reserve litigation for cases where adequate protection cannot be achieved through transparent discussions and a negotiated solution. Concealment of assets, refusal to account for their management, a well-founded challenge to the authenticity of a will or an inability to secure the shares due may make court intervention essential.

Before taking action, we define the claims and evidence: restoring a reserved share, establishing the origin or invalidity of a will, dividing an estate, recovering assets and obtaining accounts require different approaches. We explain to the client the outcomes that can be sought, the main uncertainties and the expected costs of the work. Defending against unfounded claims requires the same examination of the documentary evidence.

If assets risk being dissipated or evidence lost, we assess urgent and protective remedies where their requirements are met. The mediation requirement does not generally prevent applications for urgent and protective measures permitted by law or registration of the court claim in the property registers.

Choosing to initiate court proceedings does not preclude a subsequent agreement. We continue to evaluate its expediency in light of emerging evidence, because the purpose of the engagement remains the concrete protection of the client's rights and the resolution of the dispute.

References: [11].

The initial consultation with our firm in Milan

During the initial consultation, we reconstruct family relations, known testamentary provisions, assets and contested transactions. Helpful documents include wills and records of publication, deeds of gift, banking and real estate documentation, the declaration of succession if already filed, and correspondence between interested parties. For suspicious wills, we assess from the outset the availability of the original and comparative handwriting samples.

We identify urgent matters, missing documents and the expertise required. Work is coordinated among the firm's lawyers and, as needed, technical consultants, asset valuation experts and notaries. We share objectives, activities and a cost estimate with the client.

My commitment is to handle succession matters through a rigorous assessment of rights and serious discussions about the prospects of agreement. On that basis, we seek to avoid lengthy and expensive proceedings and, when litigation becomes necessary, prepare a case supported by documents, evidence and precise claims.