Heirs, beneficiaries, and legatees are required to file the inheritance declaration within 12 months from the opening of the succession, which is generally the date of the decedent’s death.
Even a person who is not a resident in Italy is obligated to file the inheritance declaration, unless they have explicitly renounced the inheritance.
If multiple individuals are required to file the declaration, it is sufficient for only one person to submit it.
It should be noted that, according to the principles of territoriality of inheritance tax, if the deceased was a resident of Italy at the time of death, the tax is due on both assets in Italy and abroad.
Therefore, heirs, beneficiaries, and legatees, regardless of their fiscal residence, are required to submit the inheritance declaration and pay the corresponding tax.
