The Complexity of Cross-Border Estates

When an estate involves assets located in different countries or heirs residing abroad, the bureaucratic and legal process can appear particularly intricate. In an increasingly globalized context, it is not uncommon for Italian citizens to own properties or bank accounts abroad, or for foreign citizens to leave assets located in Milan and Italy. In these circumstances, the grief of loss is often compounded by the concern of having to manage different, often conflicting, tax and civil regulations.

As an expert lawyer in inheritance law in Milan, Avv. Marco Bianucci deeply understands the challenges families face at these times. The primary objective is to ensure that the deceased's will is respected and that the heirs' rights are protected, navigating safely through the various jurisdictions involved.

Applicable Law and Heirs' Rights

The fundamental starting point for any international succession is the identification of the applicable law. With the entry into force of EU Regulation No. 650/2012, the European Union has introduced clearer criteria for determining which legislation should govern the entire estate. Generally, the main criterion is the habitual residence of the deceased at the time of death, and no longer necessarily their nationality. This change has significant impacts on the reserved share (quota di legittima) and the methods of asset transfer.

However, the matter remains complex, especially when non-EU countries are involved or when the deceased has explicitly chosen, through a will, to apply the law of their nationality (professio iuris). It is essential to verify whether the foreign law recognizes the same rights to reserved heirs (spouse, children, ascendants) as provided by the Italian legal system, or if there are substantial differences that require targeted legal intervention to avoid infringement of inheritance rights.

The Approach of Studio Legale Bianucci

The approach of Avv. Marco Bianucci, an expert lawyer in inheritance law in Milan, is distinguished by a meticulous preliminary analysis of each case. There is no standardized solution: each estate has peculiarities that depend on the nature of the assets (real estate, company shares, financial investments) and their location.

Studio Legale Bianucci works to simplify the bureaucratic process, handling:

Coordination with foreign notaries and professionals for the correct transfer of asset ownership; assistance in drafting and publishing international wills; management of tax aspects, including the filing of the inheritance tax return in Italy for assets located there or for Italian tax residents, carefully evaluating double taxation treaties to prevent heirs from paying undue taxes.

Frequently Asked Questions

Which law applies if the deceased lived abroad but owned assets in Milan?

According to EU Regulation 650/2012, as a rule, the law of the state where the deceased had their habitual residence at the time of death applies, which will govern the entire estate, including assets located in Milan. However, it is necessary to check if there is a will that disposes otherwise by opting for the law of nationality.

How can I prove my status as an heir in another European country?

The main tool is the European Certificate of Succession (ECS). This is a standardized document that allows heirs, legatees, and executors to prove their qualification and rights in all EU Member States (excluding Denmark and Ireland) without the need for further local proceedings.

Do I risk paying inheritance taxes twice?

The risk of double taxation exists, but Italy has entered into several bilateral agreements with other countries to avoid it. Furthermore, Italian law often provides for a tax credit for inheritance taxes already paid abroad on the same assets. Avv. Marco Bianucci analyzes each case to optimize the tax burden in compliance with the law.

What happens if a reserved heir has been excluded from a foreign will?

If the law applicable to the succession is Italian law, the reserved heirs (children, spouse) are entitled to an inviolable share of the inheritance. If the foreign will violates this share, it is possible to take legal action with a reduction claim to recover what is due. However, feasibility depends on the law governing the specific succession.

How long does it take to unblock foreign assets?

The timelines vary considerably depending on the countries involved and the complexity of the estate. While the European Certificate of Succession has accelerated procedures within the EU, for non-EU countries, consular steps or recognition procedures (exequatur) may be required, which take longer. A precise assessment can only be made after analyzing the documentation.

Legal Advice for Estates in Milan

Managing an international succession requires technical expertise and careful strategic planning. If you find yourself having to manage an inheritance with transnational elements, or if you are an heir residing abroad with assets in Milan, it is crucial to act with the support of a professional.

Contact Avv. Marco Bianucci for an assessment of your case. The firm, located at Via Alberto da Giussano 26 in Milan, is available to examine your situation and define the most effective path for protecting your assets and inheritance rights.