# Inheritance Tax when emigrating to italy



## skyship (Jan 22, 2018)

Dear expats,

Could anybody please point me in the right direction if there are any nasty surprises with Italian inheritance tax if I move to Italy with my father who will sign his estate over to me before we leave.

My understanding from the UK side is he would be considered UK domiciled for 3 years after we gain residence there and if he were to die in that time then IHT would go through UK HMRC.

regards


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## skyship (Jan 22, 2018)

Bit of an unusual question I know but could anybody recommend a good Italian lawyer for me?


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## GeordieBorn (Jul 15, 2016)

From what I've read before Italian inheritance tax is very generous and it would have to be an awful lot to be hit by it. Do a search online for it (in English) as it may well be some other forum I read about it. We've used this young lady and she is very nice, but not too sure what she knows about the subject or if indeed it is a solicitor you need. Cristina here is an American/Italian 
[email protected] avvocato, mainly American, but I think now living here in Italy mostly. Please tell her Steve from Castilenti wishes her well if you get in touch. Another would be Charlotte Oliver here whom I've not used, but heard nothing but good reports.


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## Troz (Jan 29, 2018)

One of my bibles at the moment is _Living and Working in Italy_ (ed David Hampshire) and on page 212 of the 2017 edition there is a section on "Inheritance and Gift Tax". 

It starts by saying that this tax is "one of Italy's more perplexing taxes", and has undergone frequent changes in the last few decades. It ends by saying that Italian inheritance law is a complicated subject and it is important to obtain professional advice.

Along the way it says that the current tax rates are lower than they were and compare favourably with those in other western countries. Regarding your specific case, it says: 

_"The deceased or donor's spouse, children or parents each have a tax-free allowance of EUR 1 Million. Any legacy or gift they receive in excess of this is taxed at a rate of 4 per cent."_


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## Rick_UK100 (Apr 23, 2018)

skyship said:


> Dear expats,
> 
> Could anybody please point me in the right direction if there are any nasty surprises with Italian inheritance tax if I move to Italy with my father who will sign his estate over to me before we leave.
> 
> ...


compared to the hmrc reign of terror regarding iht you have nothing to worry about from an Italian point of view.
Italian IHT is 4% over 1 million euro.
In fact you would be best trying to gain Italian domicile so that hmrc cannot get its grubby hands on your dad's estate.
It will only get worse once the socialist monster called Corbyn gets elected.

So in a nutshell, severe all your ties with the uk sell property there etc etc and tell Hmrc to go whistle.


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