Inheritance and gifts in Italy: taxes, the estate return and handing over a business
Allowances and rates for each heir, mortgage and cadastral taxes on property, who files the estate return within twelve months, when no return is needed, self-assessment and instalments. Then gifts made before a notary, the transfers the tax leaves out, and passing a business or company shares to children under a five-year commitment. Two modules with case studies, 2026 rules.
Intermediate2 modules42 minFree course
2026 rules — verified on September 25, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: Handling an inheritance· Step 1 of 8· Next step: Italian inheritance and gift tax — what each beneficiary pays
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Compute each beneficiary's Italian inheritance tax from the allowance and rate for their degree of kinship
- Separate inheritance tax from the mortgage and cadastral taxes charged on real estate
- Know who must file the estate return, by when, and when no return is needed
- Understand the self-assessment in force since 2025, the 90 days to pay and the instalment plan
- Avoid the slips that turn a simple estate into a penalty
- Apply to gifts the same allowances and rates used for inheritance
- Know the notary's role: public deed, registration within 30 days and payment of the taxes
- Compute mortgage and cadastral taxes on a gifted property, with and without the first-home relief
- Recognise the transfers the tax leaves out, starting with businesses and shareholdings passed to family
- Know what happens when you resell a property received by gift or inheritance
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 121 minFree — no accountInheritance: allowances, rates and a return within twelve monthsWhat you will be able to do
- Compute each beneficiary's Italian inheritance tax from the allowance and rate for their degree of kinship
- Separate inheritance tax from the mortgage and cadastral taxes charged on real estate
- Know who must file the estate return, by when, and when no return is needed
- Understand the self-assessment in force since 2025, the 90 days to pay and the instalment plan
- Avoid the slips that turn a simple estate into a penalty
- Module 221 minFree — no accountGifts and handing over the family businessWhat you will be able to do
- Apply to gifts the same allowances and rates used for inheritance
- Know the notary's role: public deed, registration within 30 days and payment of the taxes
- Compute mortgage and cadastral taxes on a gifted property, with and without the first-home relief
- Recognise the transfers the tax leaves out, starting with businesses and shareholdings passed to family
- Know what happens when you resell a property received by gift or inheritance
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (7)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (7)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
Download the handouts
Where this course leads
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The courses that follow on from this one.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.