The case has international profiles, but the solution is less difficult than you can imagine.

It is necessary to consider that, according to italian law no.218 of 31 May 1995, the criterion for the choice of the applicable law is the nationality of the deceased at the time of death.

Therefore, the succession of the Italian citizen residing in the USA is ruled by Italian law, unless the Italian citizen has drafted a will and stated that he wishes the succession to be governed by the law of the State in which he resides.

For example, if the Italian citizen resident in Florida drafted a will and has specified that his succession is governed by the law of Florida, so it will be, and this has important consequences;

Just think of the reserved share of the heirs provided by Italian law, but that is otherwise regulated by US law.

If the Italian citizen does not make this choice, the succession will be governed by Italian law.

From a taxation point of view, the real estate, the amounts in bank accounts existing in Italy and the shares and other assets, will be subject to Italian taxation; real estate and money in the bank account and assets existing in the USA, will be subject to USA taxation.

It may be concluded by specifying that the will is an act of fundamental importance to organize one’s own succession, so as to avoid unpleasant surprises for the beneficiaries of the will.


Milano, 17th February 2021

Request a Consultation

The firm is based in Milan, but maintains also strategic offices in the North West (Bergamo), in the North East (Treviso) and in the South of Italy (Palermo).