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Italy Inheritance Tax


The Italian inheritance and gift tax applies, where certain conditions are met, to the transfers of properties and rights as a consequence of death or donation as well as to the creation of liens on certain assets.

The territorial scope of such tax is quite broad (as, for instance, it applies to all the assets wherever located and previously held by the de cuius if the latter was resident in Italy) and it can lead to double taxation phenomena which might be solved through the application of specific Double Taxation Conventions, where existent and applicable.

Italy Inheritance Tax

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1. Foreword

2. Inheritance tax

2.1 Taxable Event and Persons

2.2 Taxable Base and Tax Rates

2.3 Territorial Scope

2.4 Double Taxation

3. Gift Tax

3.1 Taxable Event and Persons

3.2 Taxable Base and Tax Rates

3.3 Territorial Scope

3.4 Double Taxation

4. Trust

5. Glossary


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