# Intestate Succession in Italy: legittima, patto di famiglia, and Planning > Forced heirship (legittima) in Italy for spouses and children, patto di famiglia for business transfer, foreign trust recognition under Hague Convention, 4–8% inheritance tax. Author: Мария Плотникова — юрист, Family Office (https://wiki.private.law/authors/plotnikova) Last modified: 2026-07-16T16:49:00.000Z Canonical: https://wiki.private.law/en/italy-intestate-succession Topics: structures Jurisdictions: italy Product tags: estate-planning Semantic tags: estate-planning --- ## Concept Italy, like France, protects close relatives with a forced share—legittima (quota di riserva). There is a circle of legittimari—spouse, children, and in the absence of children, parents—who cannot be bypassed. Everything else is the quota disponibile, the freely disposable portion. Italian law does not recognize domestic trusts, but it does recognize foreign trusts, and this is the key to sophisticated planning. > 🍓 In Italy, legittima protects the spouse, children, and (in the absence of children) parents. One child reserves half, two or more—two-thirds in total; a spouse alone—half, with one child—one-third each, with several children—one-quarter. Only the quota disponibile is free, and legittima can be bypassed only with the consent of the legittimari—through a patto di famiglia. ## Legittima and quote Reserved shares depend on family composition. Spouse only—half to them, half free. Spouse and one child—one-third each, one-third free. Spouse and two or more children—one-quarter to the spouse, half to the children in total, one-quarter free. One child without a spouse—half; several children—two-thirds in total. Parents in the absence of descendants—one-third. The spouse additionally receives the right to reside in the family home. When there is no will, successione legittima distributes the estate according to the same order of priority. A bypassed legittimario is protected by azione di riduzione—an action to reduce bequeathed shares and gifts. ## Trust and the Hague Convention Italy has no domestic trust law, but the country ratified the [Hague Convention on the Law Applicable to Trusts](https://www.hcch.net/en/instruments/conventions/full-text/?cid=59) (1989, in force since 1992). Therefore, a "trust interno"—a trust with Italian assets under foreign law (for example, Jersey law)—is recognized and widely used: for asset protection, intergenerational wealth transfer, and the "dopo di noi" regime for disabled relatives (Law 112/2016). But even a trust must respect legittima. ## Patto di famiglia [Article 768-bis of the Civil Code](https://www.normattiva.it/uri-res/N2Ls?urn%3Anir%3Astato%3Aregio.decreto%3A1942-03-16%3B262=) (2006) introduced the patto di famiglia: an entrepreneur transfers a business or shares to one or more descendants with the consent of all legittimari, who waive subsequent claims. This is the only consensual way to secure succession in a family business so that it is not later dismantled by an action for reduction. ## Tax and Brussels IV Inheritance tax in Italy is mild: 4% for spouses and children above a €1 million deduction per person, 6% for siblings (€100,000 deduction), 6% for other relatives up to the 4th degree, 8% for non-relatives. Under [EU Regulation 650/2012](https://eur-lex.europa.eu/eli/reg/2012/650/oj/eng), a foreign national resident in Italy may choose the law of their citizenship by will (professio juris). ## By Asset Type Italy under Brussels IV follows the principle of unity: one law—that of the last habitual residence or the chosen law of citizenship—covers the entire estate, movable and immovable, in any country. Money and shares in an account at a Russian bank belonging to an Italian resident will be governed by the law that the Regulation designates for the entire estate. The reservations are the same as in France: Russia is not bound by the Regulation and under [Article 1224 of the Civil Code](https://www.consultant.ru/document/cons_doc_LAW_34154/3cac9959bd3c5083bc6b83d1a1790b85ffd44190/), movables follow the last place of residence, while Russian real estate and objects entered in the state register follow Russian law; the release of money and securities from an account in Russia goes only through a Russian notary and a certificate of inheritance rights. Italian real estate, in turn, remains subject to legittima and local registration procedures. ## Planning Techniques The toolkit grows directly from the above: patto di famiglia for business, trust interno under foreign law for assets and protection, polizza vita (life insurance, Article 1920—outside the estate), lifetime gifts with regard to legittima, and choice of applicable law under Brussels IV for expats. None of these directly overrides the forced share—they dispose of the freely available portion and obtain the consent of those whom the law protects. > 🍓 Legittima strictly reserves a share for the spouse and children; only the quota disponibile is free. Patto di famiglia transfers business with heirs' consent, trust interno and polizza vita structure assets, and a mild 4–8% tax with a €1 million deduction makes Italy lenient toward direct heirs. ## When "Intestate" Doesn't Work > 🔗 **Related** > [Forced Heirship and Forced Share](https://wiki.private.law/en/forced-heirship) · [Trust Recognition (Hague)](https://wiki.private.law/en/trust-recognition-hague) · [Private Foundations](https://wiki.private.law/en/private-foundations) · [Applicable Law and Brussels IV](https://wiki.private.law/en/succession-applicable-law) · [Life Insurance](https://wiki.private.law/en/life-insurance-succession) · [Succession Planning](https://wiki.private.law/en/succession-planning) · [Russian Intestate Succession](https://wiki.private.law/en/russian-intestate-succession) Rigid legittima prevents transferring a family business to a single successor and does not account for actual relationships. Patto di famiglia, trust interno, and a thoughtful choice of applicable law restore manageability to the family while remaining within the law. **🧭 Check your case**: [Succession Navigator](https://wiki.private.law/en/legacy)—which law applies, where forced shares and taxes are. This material is for informational purposes only and does not constitute individual legal advice. --- --- ## Factual claims - Italy has no domestic trust law, but the country ratified the Hague Convention on the Law Applicable to Trusts (1989, in force since 1992). - Article 768-bis of the Civil Code (2006) introduced the patto di famiglia: an entrepreneur transfers a business or shares to one or more descendants with the consent of all legittimari, who waive subsequent claims. - Inheritance tax in Italy is mild: 4% for spouses and children above a €1 million deduction per person, 6% for siblings (€100,000 deduction), 6% for other relatives up to the 4th degree, 8% for non-relatives. - Italy under Brussels IV follows the principle of unity: one law—that of the last habitual residence or the chosen law of citizenship—covers the entire estate, movable and immovable, in any country. - 🧭 Check your case: Succession Navigator—which law applies, where forced shares and taxes are.