ITALY Law and Practice Contributed by: Paolo Ludovici and Andrea Mirabella, Gatti, Pavesi, Bianchi, Ludovici
2.3 Forced Heirship Laws General Principles
a reserved share is mandatorily allocated to certain close relatives. In particular: • When there is only the surviving spouse (or surviv - ing same-sex civil union partner) – one-half of the testator’s estate is segregated (the remaining half represents the freely disposable portion). • Where there are only descendants: (a) in case of a sole descendant – one-half of the estate is segregated (the remaining half repre - sents the freely disposable portion); and (b) if there is more than one descendant – two- thirds of the estate is segregated (the remaining third represents the freely disposable portion). • Where the testator leaves the surviving spouse (or a surviving same-sex civil union partner) and: (a) a sole descendant, they are entitled to one- third each (the remaining one-third represents the freely disposable portion); (b) more than one descendant, one-quarter is for the surviving spouse (or civil union partner) and one-half for the descendants (the remaining quarter represents the freely disposable por - tion); and (c) his/her parents, the surviving spouse (or civil union partner) is entitled to one-half, while the parents are entitled to one-quarter (the remain - ing quarter represents the freely disposable portion). • Where the testator leaves only ascendants, they are granted one-third of the testator’s estate (the remaining two-thirds represent the freely dispos - able portion). 2.4 Marital Property General Principles The statutory property regime for married couples is the community of property regime. However, married couples can at any time switch to the separation of property regime. Community of Property Regime Under Italian law, the default matrimonial property regime for spouses and civil union partners is the community of property, unless they opt for separa - tion of property or another agreed regime.
Under Italian succession law, certain close relatives, including spouses and children, are protected as forced heirs and are entitled to a reserved share of the estate, calculated by reference to both the deceased’s estate and lifetime gifts, net of liabilities. Succession may take place either under a will or, in the absence of one, pursuant to the statutory rules of intestate suc - cession. Intestate Succession The Italian Civil Code distinguishes between different kinds of heirs on intestacy, namely: • the surviving spouse or the surviving same-sex civil union partner; • the descendants; • the ascendants and other blood relatives of the deceased, eg, parents, grandparents, brothers and sisters; and • collateral kin from the third to the sixth degree. A surviving spouse, or a same-sex civil union partner, inherits: • the estate as a whole, when the deceased leaves no descendants, ascendants or other blood rela - tives; • one-half of the estate, when the deceased leaves one child; • one-third of estate, when the deceased leaves more than one child – the remaining two-thirds is inherited by the children in equal shares; or • two-thirds of estate, when there are no children but only ascendants or blood relatives. If the deceased leaves no surviving spouse or same- sex civil union partner, his/her children inherit his/her whole estate. In the absence of any other heir, the deceased’s estate devolves automatically on the state. Testate Succession A valid will prevails over the rules of intestate succes - sion. However, under Italian forced heirship rules, the testator cannot freely dispose of the entire estate, as
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