Autore: Eleonora Pimpolari

I am Eleonora. I graduated in Law and I am the Paralegal Associate of My Lawyer in Italy. I love working with Arturo Grasso and our team in citizenship proceedings. This work has helped me grow a lot professionally. I like to talk to clients, help them with their problems and assist them along the way to citizenship.

Citizenship by Descent, new legislation effective June 2022: what you need to know

On June 24, 2022, new legislation regarding Citizenship by Descent will become effective (art. 36 law 206/2021). As of that date proceedings for the establishment of Italian citizenship must be submitted to the District Court in the ancestor’s native town. An important question here is how the District Court judges will deal with the issue […]

Publication of a Will

Public (dictated to a notary and signed in front of two witnesses), Handwritten (written by hand by the testator and kept by friends or relatives). The publication of the will consists of a notary deed through which the will becomes public. The notary proceeds with publication in the presence of two witnesses and drafts a […]

Italian banks require the payment of inheritance tax

This was the recent decision rendered by The Supreme Court of Italy, leading to the ordinance of April 13, 2021. In the case in question, in the matter of succession and tax payment is relevant: in particular, paragraph 4 of art. 48 entitled “prohibitions and obligations for third parties”. The law and tax payment. The […]

Nullity of Spousal Mutual Wills

Art. 458 of the Italian Civil Code The wills, drawn up on the same day in separate deeds, contained reciprocal provisions for the two testators. The Supreme Court is clear that in the foundation of the two wills there is an agreement between the spouses to regulate their respective succession, thus confirming the nullity of […]

Developments in the Rome Court of Appeals Ease Path to Italian Citizenship

(September 1st, 2021) Please read below articles if you wish to see how the history of this issue evolved. This new approach has been staunchly opposed by lawyers dealing with citizenship cases in Rome. Their argument is that Article 7, and not Article 12, of Law No. 555 of 1912 must be applied in such […]

Cross-Border Succession and the Supreme Court of Cassation

A recent case heard by Italy’s Supreme Court of Cassation provides a window into the complicated nature of cross-border successions. The case involves a deceased citizen of the UK who lived in Italy and was married to an Italian citizen. His will, however, had been made in the UK two years before moving to Italy, […]

Choice of Law in Italian-American Successions

Choice of Law of Settlors in Italian-American Cross-Border Succession In the area of estate planning, common law jurisdictions typically afford much more discretion to the individual to design a scheme of distribution. Conversely, civil law systems (such as Italy’s) have statutes that tend to be long, detailed, and allow for less discretion on the part […]

Inheritance Taxes Pursuant to Italian Tax Law

Who Pays Inheritance Taxes in Italy?  The primary consideration of Italian tax law is registered residence (1). If the deceased was a resident of Italy, citizen or not, the heirs will have to pay succession taxes to the Italian state. Citizenship does not matter. Even if the deceased was a foreign citizen, but had residency […]

Heirs and deceased’s bank accounts in Italy

During the course of succession, heirs assume not only the assets of the deceased, but also liabilities. These liabilities may include relationships with banking or credit institutions, making the heir responsible for all rights and duties due these institutions.  In addition, access to personal information must be free and guaranteed in an intelligible form. All […]

Italian Citizens Abroad and the National Health Service

Italian citizens living abroad must register themselves at the local Italian consulate in the Anagrafe degli Italiani Residenti all’Estero- AIRE (register of  Italian citizens living abroad). This registration will determine removal from the Anagrafe della Popolazione Residente -APR (register of the city or town where the citizen was residing in Italy) and also automatic removal […]

American Lawyers vs. Avvocati Italiani

American Attorneys, Avvocati Italiani and differences between them There are perhaps more similarities than differences when comparing American and Italian lawyers, but there are key points of departure nevertheless. Before jumping into what those are, let us pause to consider the terminology used when referring to legal practitioners in the two countries. In the United […]