Who Inherits the House
A house in Tuscany does not simply pass under the will a family made at home. Italian law has its own view of who must inherit, and unless an owner takes a deliberate step, that view may prevail over the one written into their own arrangements.
Italian law reaches your Italian property
Most families arrive with succession arrangements made under the law they live under, and reasonably assume those arrangements travel. Real property is where that assumption is most likely to fail, because the country in which the land sits has both the record of title and the practical means to determine what happens to it.
The consequence is not theoretical. It shows up as an estate that cannot be dealt with cleanly, heirs who need to be traced and must all consent, a property frozen in joint ownership among people who do not agree — precisely the situation that, viewed from the other side, makes so many older Tuscan houses difficult to buy. The families who sell us those houses are frequently the descendants of someone who did not address this.
Forced heirship, and what it reserves
Italian succession law reserves a portion of an estate for close family — principally the spouse and children — which cannot be freely disposed of by will. This is a fundamentally different starting point from the testamentary freedom that buyers from common-law jurisdictions are used to, where a will can in principle leave an estate to anyone.
Where the reserved portion is infringed, the protected heirs have a mechanism to claim it back, and that claim can reach property that has already been given away or left to someone else. For a blended family, a second marriage, children from different relationships, or an intention to leave the Tuscan house to one child rather than divide it, this is not a technicality. It is the whole question.
Choosing your own national law
European succession rules allow a person to elect that the law of their nationality govern their succession as a whole, rather than the law of the country where they were habitually resident. That election is made expressly, in a will or equivalent instrument, and it is the single most useful step available to a foreign owner who wants their own national arrangements to govern the Tuscan house.
Two cautions. The election has to be made properly and in advance; it is not something that can be arranged after the fact by heirs who would prefer a different outcome. And it governs succession, not tax — electing another country’s succession law does not remove Italian inheritance tax on Italian assets. The two questions are separate and both need answering.
Italian inheritance tax
Italy taxes inheritance more lightly than many of the countries our clients come from, which is often a pleasant surprise. Rates are low and, importantly, applied with a substantial exemption threshold per beneficiary for close family, with higher rates and smaller or no thresholds as the relationship becomes more distant. Italian real estate is within scope regardless of where the owner was resident.
This interacts with the flat-tax regime discussed in our article on Italy’s regime for new residents, which shelters foreign-situs assets from Italian inheritance and gift tax for its duration — a point that, for many families, matters more than the income cap that gets the attention. It does not shelter the Italian house itself.
Why this belongs at the purchase, not afterwards
How a property is held at the moment of acquisition — in one name, jointly, through a company, with a usufruct reserved — shapes what succession does to it later, and changing that structure afterwards can trigger tax and cost that acquiring it correctly would have avoided entirely.
We raise this before the deed rather than after it, and bring in the right specialist counsel where a family’s circumstances call for it. It is a conversation that takes an hour at the right moment and years at the wrong one.
Frequently Asked Questions
- Does my foreign will cover my Italian property?
- Not necessarily, and not automatically. Italian succession rules apply to Italian real estate unless a valid election of another law has been made, and Italian law reserves a portion of an estate for close family.
- What is forced heirship in Italy?
- A portion of the estate is reserved by law for close family, principally the spouse and children, and cannot be freely left elsewhere by will. Protected heirs can claim it back if it is infringed.
- Can I choose my own country’s law to govern my Italian property?
- European succession rules generally allow a person to elect the law of their nationality to govern their succession, made expressly in a will. It must be done in advance and does not affect Italian inheritance tax.
- Is Italian inheritance tax high?
- Generally lower than in many of the countries international buyers come from, with a substantial exemption per beneficiary for close family and higher rates for more distant relationships. Italian real estate is within scope regardless of the owner’s residence.
- When should I address this?
- Before the deed. How the property is held at acquisition shapes what succession does to it, and restructuring later can trigger tax that buying it correctly would have avoided.
This article is general information, current as of August 2026, and is not legal or tax advice. Succession is highly specific to family circumstances, nationality and residence, and cross-border estates require qualified counsel in both jurisdictions. Nothing here should be relied on in place of advice on a particular estate.