Guide · September 2026
Succession without surprises.
Who inherits and how much, the forced share no will can erase, the allowances and the 2025 self-assessment, the moves that can only be made while alive: the passage explained before it starts by itself. An independent guide for those who prepare.
Every fortune, sooner or later, changes hands all at once — and it is the only removal of a lifetime the owner cannot direct in person. In Italy a precise machine governs it: the code decides who inherits, the taxman presents a bill that is mild inside the family and harsh outside it, the bureaucracy dictates deadlines and signatures that do not forgive improvisation. The machine works by itself; the question is whether it produces the outcome anyone wanted.
This guide takes it apart with the method of the series: the foundations, with who inherits by law, the untouchable forced share and what really goes into the estate; the bill and the paperwork, with rates and allowances, the 2025 self-assessment reform, the twelve months of the procedure and the assets with rules of their own; and deliberate use: the numbers on real scenarios, the typical surprises with their defences, the moves to make while alive, and the pivotal comparison between giving today and leaving tomorrow.
It is an independent guide: it sells neither deeds nor products, and when the right move is to do nothing, it says so. It provides the foundations — the ones every family should have before the machine starts, because afterwards you can only take it as it came.
Inside
The machine that starts by itself and its three levels; who inherits when there is no will, the forced share no intent can erase — and the estate, with the exemptions that are worth real money.
Rates, allowances and the forgotten taxes; the 2025 self-assessment with its change of paradigm; the twelve months of the procedure — and the assets with rules of their own, from the business to abroad.
One estate and three tax fates, the typical surprises with their defences, the five moves to make while alive — and the pivotal comparison between giving today and leaving tomorrow. The glossary closes.
PDF · 50 pages · 13 chapters
Contents
Part One · The foundations
- 01 The machine that starts by itself 6
- 02 No will: who inherits by law 9
- 03 The forced share: the untouchable minimum 12
- 04 The estate: what goes in, what stays out 15
Part Two · The bill and the paperwork
- 05 Rates, allowances and the real bill 19
- 06 Self-assessment: the 2025 reform 22
- 07 The paperwork: twelve months, one sequence 25
- 08 Assets with rules of their own 28
Part Three · Deliberate use
- 09 The numbers, on real scenarios 32
- 10 The typical surprises, mapped 35
- 11 The moves to make while alive 38
- 12 Giving or leaving: the comparison 41
- 13 Essential glossary 45
- Disclaimers 49
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The other guides are on the Resources page. This one also exists as the Italian edition.
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