Tax benefits for heirs in Italy in 2025 is a crucial topic for those who wish to preserve and transfer their assets effectively and in full compliance with current regulations. This blog post will guide you step by step, explaining the main legal and tax tools available in clear and practical terms. Our goal is to make even complex concepts understandable, enabling entrepreneurs, families, and professionals to navigate with confidence.
Table of Contents
1. Estate planning: why it matters and the tools available
To ensure that family assets are transferred in an orderly and risk-free manner, you need a solid plan. Wealth planning is the set of measures put in place to organize the ownership of assets for the future, in compliance with the law and personal needs.
Tools available
- 1. Family agreements (patti di famiglia)
Through this instrument, it is possible to transfer companies, shares, or quotas to children or a spouse, taking advantage of tax relief. - 2. Tax exemption for inheritance and donations
From January 2025, a special regime has entered into force: transfers through family agreements, including company shares or business branches, are not subject to inheritance or donation tax, provided that the commitment to continue the business or maintain control for at least five years is respected. - 3. Fiscal revaluation of company shares
Also in 2025, it is possible to revalue company shares with a reduced 18% rate, available to individuals (non-businesses), simple partnerships, and non-commercial entities.
- For unlisted shares, a sworn appraisal with a value referring to the company’s assets must be submitted by November 30, 2024.
- For listed shares, the value is based on the average market price in December 2024.
- Donation vs inheritance: key differences
- In the case of a donation, the donee inherits the revalued amount carried out by the donor.
- In the case of inheritance mortis causa, the heir assumes the fiscal cost declared in the inheritance statement, which is often the book value and may be lower than the revalued amount.
2. Table: deadlines and key actions
Table: deadlines and key actions
| Deadline | Action |
| 30 November 2024 | Submit sworn appraisal for unlisted shares |
| December 2024 | Calculate average prices for listed shares |
| January 2025 | Special exemption regime for family agreements and inheritance enters into force |
| Within 5 years | Maintain control or business activity to keep tax benefits |
3. In simple words: what this means for you
Exemption for family agreements
If you transfer a business, shares, or quotas to your spouse or children and commit to continuing the business or maintaining control for at least 5 years, you don’t pay inheritance or donation taxes.
Facilitated revaluation:
You can increase the fiscal value of your company shares by paying only 18% (instead of higher tax rates), provided you meet the deadlines.
Donation vs inheritance:
By donating today, the beneficiary also inherits the revalued amount. If transferred via succession, this advantage is lost.
4. What our Firm can do for you
If you are looking for a simple way to protect your assets and benefit from the tax advantages for heirs in Italy in 2025, we can help.
At Studio Lombardo Larosi, we offer:
- Full assistance with drafting and registering family agreements;
- Preparation of sworn appraisals required for share revaluation;
- Filing and submission of inheritance or donation tax returns;
- Detailed calculation of amounts due and monitoring of deadlines.
If you need this service, we can help you. Contact us for more information.
5. Why choose us: Italian regulations are more complex than elsewhere
Italian inheritance and donation law is highly complex compared to that of many other countries. For this reason, relying on experienced tax consultants or lawyers is essential. At Studio Lombardo Larosi, we stand by your side to interpret, apply, and adapt every regulation in force. Our support protects you from disputes and ensures you fully benefit from available tax advantages.
6. Contact us for information
Would you like to assess your situation together? Contact us at lombardolarosi@gmail.com and ask us for all the information you need. We are available to guide you step by step, with professionalism and care.
Inheritance and tax benefits for heirs in 2025 in Italy: a practical guide to securing your wealth
Tax benefits for heirs in 2025 in Italy: this is one of the most frequent questions we hear from entrepreneurs, families, and professionals. Indeed, the topic of inheritance is not just about large fortunes or multimillion-dollar estates. Even those who own a family business, a property, company shares, or simply want to protect their loved ones from unnecessary costs should seriously consider estate planning.
Many believe this is a complex topic, reserved for experts. In reality, the Italian system today offers very useful and tax-advantageous tools. You just need to know which ones to use, how, and above all, when. This article is designed for exactly this purpose: to guide you, in simple terms, through the main solutions available and help you secure all the tax benefits for heirs in 2025 in Italy.
Why estate planning is essential
When it comes to inheritance and succession, the first thought often goes to family disputes or lengthy bureaucratic processes. But the real issue is something else: wealth must be protected and transferred correctly. Without careful planning, you risk:
- Paying more taxes than necessary;
- Freezing assets or company shares;
- Creating disagreements among heirs;
- Missing out on significant opportunities, especially tax-related ones.
With careful planning, however, it is possible to transfer family wealth in an orderly manner with substantial tax savings. The tools are varied, and as we will see, they truly enable significant tax benefits for heirs in 2025 in Italy.
Tools for wealth transfer
1. Family agreements
The family agreement is a legal contract, provided for by the Italian Civil Code, that allows the transfer of a business or company shares directly to heirs, particularly children or a spouse, without paying succession or donation taxes, provided certain conditions are met.
Among these:
- The transfer must involve businesses, business units, shares, or stakes;
- The beneficiaries must maintain control of the company for at least 5 years;
- The agreement must be formalized with a notarial deed.
Thanks to the new regulations effective from January 2025, family agreements are one of the main tools for securing tax benefits for heirs in 2025 in Italy.
2. Tax exemptions for successions and donations
Even outside of family agreements, Italian law provides significant exemptions:
- – For spouses and children (or other direct-line relatives), succession tax is only due if the inherited share exceeds 1 million euros per beneficiary;
- – In the case of donations, it is possible to retain the revalued value of an asset (as we will see later).
Additionally, for those receiving company shares or businesses, the tax can be reduced to zero provided the heirs commit to continuing the business for at least 5 years.
All these mechanisms, if used correctly, allow for significant tax benefits for heirs in 2025 in Italy.
3. Revaluation of company shares
Another highly useful tool is the revaluation of company shares, meaning the ability to assign a new (higher) value to the shares held in a company.
To do this, you need to:
- – Own the shares as of January 1, 2025;
- – Obtain an appraisal (for non-listed shares);
- – Pay a substitute tax of 18% by November 30, 2025.
This measure allows you to pay less tax in case of a sale and transfer a higher value in case of a donation. Another concrete example of how to secure tax benefits for heirs in 2025 in Italy.
Summary table: deadlines and actions
| Deadline | Action |
| November 30, 2024 | Sworn appraisal for revaluing non-listed shares |
| December 2024 | Calculate average price for listed shares |
| January 2025 | Entry into force of new succession regulations |
| November 30, 2025 | Payment of 18% revaluation tax |
| 5 years from transfer | Maintain control or business activity to avoid losing exemptions |
Donation vs. Succession: important tax differences
One often overlooked point concerns the differences between donating an asset (or share) today and transferring it through succession after death.
If you make a donation:
- – The beneficiary also inherits the revalued value (thus paying less tax if they sell).
If it occurs through succession:
- – The new tax value will be the book value, which is often lower.
- – The benefit of the revaluation already paid is lost.
This shows how, from a tax perspective, anticipating wealth transfer can be advantageous if done carefully. Here is yet another opportunity to secure tax benefits for heirs in 2025 in Italy.
Our firm can guide you step by step
Do you need assistance with planning your estate? At Studio Lombardo Larosi, we can help. We have years of experience in successions, donations, family agreements, and company share revaluations.
We can:
- – Assess your family and business situation;
- – Suggest the most suitable solutions for your case;
- – Handle all legal, tax, and notarial aspects.
If you are looking for a way to benefit from the tax benefits for heirs in 2025 in Italy, contact us: we can help you plan everything with clarity, savings, and security.
Italy has more complex regulations: you need experts
Italian regulations on successions, taxes, and wealth transfers are far more intricate than those in other countries. Laws change frequently, and there are many variables to consider.
You need the support of specialized professionals, such as tax consultants and lawyers experienced in succession law.
Studio Lombardo Larosi is at your disposal to help you correctly interpret the regulations, apply them properly, and protect you from potential errors or tax disputes.
Conclusion
Wealth transfer can become an opportunity, not just a concern. Today, Italian law, with the innovations introduced in 2025, allows for significant tax benefits for heirs in Italy, but only if you act with timing, clarity, and the right support.
We are here to help. Planning today means protecting tomorrow.
Securing your wealth and planning generational transfer requires care, precise timing, and appropriate legal tools. The combination of family agreements, share revaluation, and the application of 2025 regulations allows for concrete benefits:
- – Tax exemptions for transfers between family members;
- – Opportunities to enhance the value of company shares at a preferential rate;
- – Certainty of transferable tax values in case of donation.
We are here to guide you, from initial calculations to formalization, step by step. Contact us at lombardolarosi@gmail.com for more information and to request our personalized support.
Contact us for personalized assistance
Are you ready to plan your generational transfer? Do you need advice to take advantage of the tax benefits for heirs in 2025 in Italy?
We will be happy to listen and propose a tailored plan for you, your family, or your business.