Italy permits bequeathing assets to non‑relatives even when siblings exist

Italian succession law reserves a portion of a decedent’s estate for compulsory heirs – the spouse or civil‑union partner, children (and their descendants), and, if no descendants exist, the parents. Siblings are not compulsory heirs, so a testator can freely designate a stranger, friend or caregiver as beneficiary without violating the law.

When an inheritance includes immovable property, heirs must file a declaration of succession within twelve months of the death, providing documents such as the death certificate, identity papers of the deceased and heirs, the title deed of the property, and any existing will. The filing triggers the cadastral transfer and the calculation of inheritance taxes, which vary according to the estate’s value and the relationship between heir and decedent. Other assets such as cash, vehicles or jewelry are inherited but do not require the declaration and are not subject to the same taxes.

The legal framework thus balances the protected share for compulsory heirs with the freedom of the testator to reward non‑relatives, while imposing clear procedural and fiscal obligations on heirs who receive real estate.