Under Italian civil law, the acceptance of an estate is a fundamental step in acquiring the assets of the deceased. This process becomes particularly delicate when it involves vulnerable parties, such as minors.

Is an estate acquired automatically upon the death of the deceased?

No, in Italy an estate is not acquired automatically upon the death of the deceased. Formal acceptance by those called to inherit — whether by law or by will — is required.

What is the difference between an estate and a legacy?

An estate must be formally accepted, whereas a legacy is transferred automatically to the beneficiary without the need for acceptance.

What are the methods of accepting an estate?

Acceptance may occur in two ways:

With benefit of inventory: the heir is liable for debts only up to the value of the assets received. This requires a formal declaration before a notary or the court, followed by the preparation of an inventory.

Outright and unconditional: the inherited assets merge with the heir’s personal estate, making the heir also liable for any debts of the deceased.

Who is legally required to accept with benefit of inventory?

Certain parties are obliged by law to accept an estate with benefit of inventory. These include:

  • Minors
  • Persons subject to legal interdiction
  • Emancipated minors
  • Legal entities and associations

Any acceptance in a different form is considered null and void.

How must the acceptance of an estate be carried out on behalf of a minor?

The acceptance of an estate on behalf of a minor must be carried out by the minor’s legal representative (parent or guardian), subject to prior authorisation from the guardianship judge.

What happens if the inventory is not drawn up following acceptance?

According to a recent ruling by the Court of Cassation, if an inventory is not drawn up following acceptance with benefit of inventory, the minor nonetheless becomes an heir and, once they reach the age of majority, will no longer be able to renounce the estate.

What are the practical steps for accepting an estate with benefit of inventory?

Apply for authorisation from the guardianship judge.

File the declaration of acceptance with benefit of inventory before a notary or the court.

Draw up an inventory of the inherited assets.

Conclusion

Protecting minors in the acceptance of an estate is a crucial aspect of succession law. Following the correct procedures — such as acceptance with benefit of inventory — ensures that the minor is not exposed to financial risks in the future.