# Last Will and Testament



## Mrtcpip

Hi there, my wife and I are residents of Italy originally from the US. We need to update our will, actually completely replace it. Does anyone have any advice based on their experience how to do this? Is this something that we can do ourselves here in Italy, then have witnessed and notarized in a US Embassy? Many thanks in advance for your help!


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## NickZ

I'd contact the US consulate.


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## Bevdeforges

NickZ said:


> I'd contact the US consulate.


Unfortunately, the US consulates don't give out much in the way of legal advice. 

Generally speaking, you fall under the estate law in the country in which you are resident when you die. If you need a will you should consult the appropriate professional (possibly a notaire) in Italy. 

There is an EU directive that allows you to incorporate the will from your home country into a valid local will. You can divide up the property under the provisions of your home country (though the inheritance taxes will be levied at local rates).

To make or change a US will, you may want to check with the US Consulate to find an attorney who is qualified to practice in both the US and Italy. (The consulates sometimes publish a list of attorneys on their website.) But just be aware that state laws control what you can and can't do with a US will. It may take a visit back to the US to make major changes or redraft your US will.


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## accbgb

Mrtcpip said:


> Hi there, my wife and I are residents of Italy originally from the US. We need to update our will, actually completely replace it. Does anyone have any advice based on their experience how to do this? Is this something that we can do ourselves here in Italy, then have witnessed and notarized in a US Embassy? Many thanks in advance for your help!


Are you living in Italy on a visa? Or, do you have dual US/Italy citizenship?

It makes a difference. If you have Italian citizenship and die while resident in Italy, then Italian/EU laws apply at the time of death. One of interest is that Italian law does not permit you to disinherit your spouse or children.

Some good info here: https://www.investorvisa.it/2018/03/20/italian-succession-law/


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## Bevdeforges

This information from the europa.eu site might help:
https://europa.eu/youreurope/citizens/family/inheritances/planning-inheritance/index_en.htm


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## Mrtcpip

Bevdeforges said:


> Unfortunately, the US consulates don't give out much in the way of legal advice.
> 
> Generally speaking, you fall under the estate law in the country in which you are resident when you die. If you need a will you should consult the appropriate professional (possibly a notaire) in Italy.
> 
> There is an EU directive that allows you to incorporate the will from your home country into a valid local will. You can divide up the property under the provisions of your home country (though the inheritance taxes will be levied at local rates).
> 
> To make or change a US will, you may want to check with the US Consulate to find an attorney who is qualified to practice in both the US and Italy. (The consulates sometimes publish a list of attorneys on their website.) But just be aware that state laws control what you can and can't do with a US will. It may take a visit back to the US to make major changes or redraft your US will.


Thank you for feedback! Currently we are Italian residents on an ER residency visa. My wife is working on her dual citizenship but that is not going so well. My understanding is that currently all our US based assets are subject to US estate law. So for example if one of us dies, the assets transfer to the surviving mate. Any Italian assets would be subject to Italian estate law. Is my understanding correct? Thank you for takIng the time to respond, I will also review those links you sent.

Best regards


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## Bevdeforges

I'm not familiar with Italian estate law, but in general, your worldwide assets are subject to the estate law in the country in which you are resident when you die - EXCEPT for real estate ("real property" - land and buildings), which falls under the estate and tax laws of the country in which the property is located.



> My understanding is that currently all our US based assets are subject to US estate law. So for example if one of us dies, the assets transfer to the surviving mate.


Applies only to real estate. Bank accounts, investment accounts and the like will fall under Italian law if you're resident in Italy at the time of your death. 

But, check to see if there is an inheritance tax treaty between the US and Italy. That could clarify some issues.


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## Mrtcpip

Thank you for the feedback, so it appears that regardless if we are Italian residents or citizens we are subject to Italian estate law? Is that your understanding? 

Secondly, this link shared by ABC/DC stated we can designate what country of which we are a citizen to apply their laws to the inheritance. https://europa.eu/youreurope/citizens/family/inheritances/planning-inheritance/index_en.htm

Do you think that applies to both residents and citizens?

I think we may need to find an estate attorney who knows both us and Italian laws to guide us through this..


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## Bevdeforges

> Secondly, this link shared by ABC/DC stated we can designate what country of which we are a citizen to apply their laws to the inheritance. https://europa.eu/youreurope/citizen...e/index_en.htm


Yes, that's correct. You can designate that your estate be divided up according to the terms of your home country laws. But, the catch is that the taxes will still be applied at Italian rates.

Normally, you draw up a will in Italy stating that you wish to incorporate the provisions of your US will.


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## NickZ

IIRC Italian estate tax starts on assets over €2million. I can't remember if that's total or per portion. Spouse,children etc.


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## Mrtcpip

NickZ said:


> IIRC Italian estate tax starts on assets over €2million. I can't remember if that's total or per portion. Spouse,children etc.


Thank you Nickz, a quick search rendered this; 
“4% If beneficiaries are the deceased's spouse or children, with no tax payable up to €1,000,000 each. 6% If beneficiaries are brothers or sisters, with no tax payable up to €100,000 each and to other relatives of the deceased up to the fourth degree but without any tax free amount.”


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