Receiving a call to an inheritance may initially seem a purely private and family matter. However, it is worth noting that the tax authorities also have a say. Indeed, even if you have not yet formally accepted the estate, you may already be obliged to file the succession declaration and pay the corresponding taxes.

The Court of Cassation’s Position: It Is the “Call”, Not the Acceptance, That Counts

With Order No. 18252 of 2025, the Court of Cassation reaffirmed a principle of considerable practical importance: for tax purposes, it is not necessary to have accepted the estate in order to be required to file the succession declaration and pay the tax.

It is sufficient to have been called to the inheritance — that is, to be among the heirs designated by law or by will.

This means that:

  • if you are a legitimate or testamentary heir, and
  • if the deceased has left immovable property, bank accounts, or other taxable assets,

you are required to file the succession declaration within 12 months of the date of death, and — where applicable — to pay inheritance tax, even if you have not yet accepted the estate (or intend to renounce it).

In Plain Terms: When the Tax Authorities “Call on You”, You Must Respond

Many people believe that the succession declaration is a formality reserved solely for heirs who accept the estate. In practice, however, the tax position is different: the mere fact of being “called” gives rise to fiscal obligations.

Failure to file the declaration or pay the amounts due may result in:

  • administrative penalties from the Revenue Agency,
  • late-payment interest,
  • and potential future complications in the event of disputes or audits.

What If I Subsequently Renounce the Estate?

Should you decide at a later stage to renounce the inheritance, you may apply for a refund of any taxes already paid, although this process requires time, formalities, and documentation.

Furthermore, renunciation must be effected formally, before a notary or the clerk of the court in the jurisdiction where the succession was opened. Until that step has been completed, for tax purposes you remain in every respect a potential heir.

How to Protect Yourself: The Role of Professional Advice

Succession law, particularly from a fiscal standpoint, is frequently counterintuitive. It is therefore essential to:

  • carefully assess the deceased’s estate before taking any decision,
  • verify any liabilities (debts, mortgages, outstanding fiscal obligations),
  • obtain qualified professional advice, so as to avoid hasty decisions or costly omissions.

An experienced adviser can assist you in:

  • accurately estimating the value of the estate,
  • determining whether acceptance is advisable (perhaps with the benefit of inventory),
  • meeting all obligations towards the Revenue Agency in a timely manner,
  • and, where necessary, correctly structuring a future renunciation or refund application.

Conclusion

Even in circumstances as sensitive as an estate succession, the tax authorities make no concessions: a call to an inheritance gives rise to immediate fiscal obligations, even when your final decision has yet to be made.

Acting promptly — and with the right professional support — is the most effective way to safeguard your position.