Inheriting property in Italy: succession filing for US heirs
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In short: the Italian succession declaration must be filed within 12 months of the opening of the succession, usually the date of death. For a deceased resident abroad, the Italian Revenue Agency says which office takes it. Regulation (EU) No 650/2012 decides the applicable law, and its European Certificate of Succession proves heir status in EU countries. Veryfy checks the co-heirs, sellers and counterparties, from €29, in Italian.
Part of the guide Vetting an Italian company or counterparty: a guide for US businesses.
The Italian succession declaration
The Italian Revenue Agency says heirs, persons called to the inheritance and legatees must file within 12 months of the date the succession opens. If the deceased lived abroad but previously lived in Italy, it goes to the Agenzia office for the last Italian residence; if that residence is unknown, to the Rome 6 – EUR Torrino office. Residents abroad may exceptionally use the paper form when electronic submission is impossible, sent by registered mail or an equivalent that proves the sending date (Italian Revenue Agency: succession declaration, how and when). Confirm with an Italian lawyer or tax adviser what applies to your case.
Which law applies to the estate
Regulation (EU) No 650/2012 applies to the law that governs succession. Under art. 21 the law is that of the State of the deceased's habitual residence at death, unless a manifestly closer connection exists; art. 22 lets a person choose the law of their nationality; art. 20 says that the law the Regulation specifies applies whether or not it is the law of a Member State (EUR-Lex: Regulation (EU) No 650/2012). For an American who lived in the US, the Regulation may therefore point to US law even for property in Italy; get Italian advice.
The European Certificate of Succession
Art. 63 of the Regulation says the Certificate is for heirs, legatees with direct rights and executors who, in another Member State, need to invoke their status or powers; art. 69 says it produces effects in all Member States without special procedure and that its use is not mandatory (EUR-Lex: Regulation (EU) No 650/2012). It can be useful when you need to prove your status to an Italian bank or registry.
The Italian tax code and the people involved
Residents abroad can request a codice fiscale at the Italian diplomatic-consular representation in their country (Italian Revenue Agency: codice fiscale for citizens). Co-heirs, an agent or a prospective buyer of the inherited property can be checked: Verifica Persona costs €29 and Verifica Persona Estesa €49 (it adds offices and shareholdings in other companies and registered real estate). Prices are one-off and in euros. For US reporting of Italian accounts, see Italian property and heirs: checks for US owners.
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The service and the report are in Italian, built from Italian official sources: company names, offices and procedures keep their original Italian wording. Veryfy does not offer a translated report.
Frequently asked questions
How long do heirs have to file the Italian succession declaration?
12 months from the date the succession opens, per the Italian Revenue Agency, usually the date of death.
Where do I file if the deceased lived in the US?
If the deceased had lived in Italy, at the Agenzia office for the last Italian residence; otherwise at the Rome 6 – EUR Torrino office, according to the Italian Revenue Agency.
Do I need a European Certificate of Succession?
Its use is not mandatory under art. 69 of Regulation 650/2012, but it proves heir status in other Member States without special procedure.
More in this cluster
Hub: Vetting an Italian company or counterparty: a guide for US businesses. Related guides:
- Italian property and heirs: checks for US owners
- Buying property in Italy from the US: check the seller and title
All guides: Guides.
Sources
Official sources opened and read on October 24, 2026 (2026-10-24).
- Italian Revenue Agency: succession declaration, how and when
- Italian Revenue Agency: codice fiscale for citizens
- EUR-Lex: Regulation (EU) No 650/2012
General information, not legal advice. Sources verified on 2026-10-24.
Frequently asked questions
How long do heirs have to file the Italian succession declaration?
12 months from the date the succession opens, per the Italian Revenue Agency, usually the date of death.
Where do I file if the deceased lived in the US?
If the deceased had lived in Italy, at the Agenzia office for the last Italian residence; otherwise at the Rome 6 – EUR Torrino office, according to the Italian Revenue Agency.
Do I need a European Certificate of Succession?
Its use is not mandatory under art. 69 of Regulation 650/2012, but it proves heir status in other Member States without special procedure.
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