It should be borne in mind that Italian inheritance law, which is characterised by the principle of the freedom of the testator's will, prohibits reciprocal settlements and contracts of inheritance. 

We represent clients in obtaining European certificates of succession in Italy, which are issued in Italy by notaries and not by the courts. As this is not subject to any local jurisdiction rules, we are able to obtain the European Certificate of Succession quickly thanks to the constant collaboration with specialised notaries. 

Italian law provides for a - from a German point of view extraordinarily long - period of ten years for the renounce of the inheritance. However, if inherited property is already in the possession of the potential heirs, it is imperative to note that he (or she) has three months to renounce to the inheritance or to prepare an inventory of the estate to limit liability, otherwise he (or she) will be considered to be the heir in full.

The same period of ten years also applies to acceptance of inheritance, although this can also be implied. Anyone who has an interest in the person appointed to accept the inheritance making a decision can request that the court set a time limit for acceptance of the inheritance. In this case , the failure to meet the deadline is deemed to be a renounce of the inheritance. 

The protection of beneficiaries of the compulsory portion (spouse, children or descendants and, in the absence of children and descendants, parents) is particularly pronounced in Italian law: they can actually receive the part of the estate assets reserved for them by law (and not "only" the corresponding value as a sum of money) by means of a court decision. It is not uncommon for the quotas of the compulsory portion to exceed half of the total assets. In addition, the spouse receives a lifelong right to live in the marital home and a lifelong right to use the furnishings of the home as a statutory advance bequest. 

We represent our clients in compulsory portion proceedings as well as in any subsequent actions for the division of inheritance. Italian law provides for a limitation period of ten years for the assertion of compulsory portion claims.

In Italy, too, the best way to settle an inheritance is by mutual agreement through a notarial deed. If this is not possible, an agreement between the co-heirs must be sought in mediation proceedings, in which the parties must be represented by lawyers. If the mediation is also unsuccessful, an action for judicial partition may be brought, in which the co-heirs may request the allocation of non-indivisible property, otherwise it will be disposed of by auction.

In Italy, the filing of the inheritance tax return (dichiarazione di successione) has been carried out for years exclusively electronically with a request for rectification of the real estate cadastre, and the process is usually completed in a few weeks. The inheritance tax return must be submitted within one year. The inheritance tax amounts to a maximum of 8 % and provides for tax allowances for children and spouses or registered partners of € 1,000,000 and for siblings of € 100,000.

In Italy, we represent our clients in proceedings of voluntary jurisdiction, e.g. for the deposit and registration of inheritance distributions in the register of estates or for the judicial fixing of a time limit for acceptance of an inheritance. In contentious proceedings, a large part of our judicial activity is mostly sought in actions for the division of an estate, actions for a compulsory portion and actions for the determination of heirs. Our lawyers are also admitted to the Italian Court of Cassation in Rome, in order to ensure the enforcement of our clients' interests also in the third instance with regard to the correct application of the law and the review of possible procedural defects of the previous instances. 

German law recognises the validity of agreements as to succession and joint wills between spouses or persons in a civil partnership and makes it possible - by means of institutions such as antecedent and subsequent inheritance (Vorerbschaft - Nacherbschaft) and the execution of wills, which is characterised by very wide-ranging powers of action - to shape the succession of one's assets decisively and for several generations. 

German law provides that the acquisition of the inheritance takes place directly upon death, subject to the right to renounce. In general, therefore, acceptance is effected by way of legal fiction at the expiry of the time limit for renunciation, which is very short compared to Italian law: six weeks or six months if the testator or heir is abroad. The time limit runs from knowledge of the death and of the call. Acceptance may also be by express declaration.

In Germany the issuing of certificates of inheritance (Erbscheine) and European certificates of inheritance is the responsibility of the local court (Amtsgericht) acting as a probate judge (Nachlassgericht) in a voluntary adversarial procedure with potential claimants. The costs of the procedure depend on the value of the estate. Although it is a voluntary procedure, most disputes between purported heirs are resolved in such proceedings. We regularly represent clients in such proceedings throughout Germany.

Under German law, the beneficiaries (spouse, children or grandchildren in the direct line, and in the absence of descendants, the parents) are entitled to a monetary claim against the heir(s), calculated on the basis of the value of the assets, which does not therefore entail the acquisition of a share in the assets of the estate or participation in the community of property. The contentious legal action by which the satisfaction of this right is sought is generally brought in stages, the first of which involves an order to draw up an inventory with the valuation of the assets, possibly an order to declare their accuracy on oath, and finally an order to pay the resulting amount. The three-year limitation period must be observed. We assist in court both pretermitted legitimates and heirs who are faced with claims for payment of legitimacy. Prior to the proceedings, we order the heir to draw up a private inventory - with our participation - or to appoint a notary.

German law provides that the dissolution of the community of inheritance in respect of immovable property is effected by forced sale of the property by the execution judge in a procedure similar to that of expropriation on the initiative of a creditor. The co-heirs will then have to agree on the division of the price obtained. Dissolution is then pursued by means of a court action for the approval of a plan for the division of the estate's assets. According to case law, dissolution may be effected, even if only in respect of one of the co-heirs, by means of a free form agreement (Abschichtung) (even if the succession concerns immovable property) providing that he shall cease to be a member of the community in return for payment, which need not necessarily consist of an inheritance asset.

We represent our clients in Germany both in proceedings of voluntary jurisdiction - for obtaining certificates of inheritance and European inheritance, certificate of executor, curatorship of the estate and management, as well as insolvency of the estate - and in contentious proceedings - for ascertaining the rights to inheritance, ordering the payment of the amount due for the reserved portion etc.

In Germany, for inheritance tax purposes, it is initially sufficient to notify the tax office (Finanzamt) within three months of the acquisition of the property. The tax office can then request the heir to submit an inheritance tax declaration by setting a deadline.