Italy says tax notices to deceased are invalid, outlines heirs' obligations

Italian tax law states that a tax notice addressed to a person who has died is legally null and cannot compel immediate payment by relatives. The fiscal claim itself survives the death and transfers to the heirs only after they formally accept the inheritance; before acceptance, heirs are liable only for succession tax. If heirs do not inform the tax office of their details, the agency may send a collective notice addressed to "the heirs of X" at the deceased’s last known address.

The law also presumes, by default, that the deceased held cash, jewellery and valuables worth 10 % of the net estate value, adding this amount to the taxable base unless an analytic inventory prepared by a notary proves otherwise. An inventory must list every item found in the home; if it shows no such assets, the presumption is rejected. A €1 million exemption per child applies, eliminating inheritance tax for most direct descendants, while larger estates face a 4 % tax on the excess.