{"id":2666,"date":"2025-11-10T08:26:00","date_gmt":"2025-11-10T07:26:00","guid":{"rendered":"https:\/\/studiolombardolarosi.it\/?p=2666"},"modified":"2025-10-23T09:29:01","modified_gmt":"2025-10-23T07:29:01","slug":"tax-benefits-for-heirs-in-italy-in-2025-a-practical-guide-to-protecting-your-assets-and-saving-taxes","status":"publish","type":"post","link":"https:\/\/studiolombardolarosi.it\/en\/2025\/11\/10\/tax-benefits-for-heirs-in-italy-in-2025-a-practical-guide-to-protecting-your-assets-and-saving-taxes\/","title":{"rendered":"Tax benefits for heirs in Italy in 2025: a practical guide to protecting your assets and saving taxes"},"content":{"rendered":"\n<p class=\"has-black-color has-text-color has-link-color wp-elements-9b680b417e59d29dda68306e196642da wp-block-paragraph\"><strong>Tax benefits for heirs in Italy<\/strong> <strong>in 2025<\/strong> 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.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<div class=\"wp-block-rank-math-toc-block has-black-color has-text-color has-link-color wp-elements-012f70fb8a08c02a98759fd68e4cd69f\" id=\"rank-math-toc\"><h2>Table of Contents<\/h2><nav><ul><li><a href=\"#1-pianificazione-patrimoniale-perche-e-importante-e-strumenti-a-disposizione\">1. Estate planning: why it matters and the tools available<\/a><ul><li><a href=\"#strumenti-disponibili\">Tools available<\/a><\/li><\/ul><\/li><li><a href=\"#2-tabella-scadenze-e-azioni-fondamentali\">2. Table: deadlines and key actions<\/a><\/li><li><a href=\"#3-in-parole-semplici-cosa-significa-tutto-questo-per-voi\">3. In simple words: what this means for you<\/a><ul><li><a href=\"#esenzione-per-patti-di-famiglia\">Exemption for family agreements<\/a><\/li><li><a href=\"#rivalutazione-agevolata\">Facilitated revaluation:<\/a><\/li><li><a href=\"#donazione-vs-successione\">Donation vs inheritance:<\/a><\/li><\/ul><\/li><li><a href=\"#4-il-nostro-studio-puo-fare-tutto-questo-per-voi\">4. What our Firm can do for you<\/a><\/li><li><a href=\"#5-perche-rivolgersi-a-noi-normativa-piu-complessa-rispetto-ad-altri-paesi\">5. Why choose us: Italian regulations are more complex than elsewhere<\/a><\/li><li><a href=\"#6-contattateci-per-informazioni\">6. Contact us for information<\/a><\/li><li><a href=\"#eredita-e-vantaggi-fiscali-per-eredi-nel-2025-in-italia-guida-pratica-per-mettere-al-sicuro-il-patrimonio\">Inheritance and tax benefits for heirs in 2025 in Italy: a practical guide to securing your wealth<\/a><\/li><li><a href=\"#perche-la-pianificazione-patrimoniale-e-fondamentale\">Why estate planning is essential<\/a><\/li><li><a href=\"#strumenti-per-la-trasmissione-del-patrimonio\">Tools for wealth transfer<\/a><ul><li><a href=\"#1-patti-di-famiglia\">1. Family agreements<\/a><\/li><li><a href=\"#2-esenzioni-fiscali-su-successione-e-donazioni\">2. Tax exemptions for successions and donations<\/a><\/li><li><a href=\"#3-rivalutazione-delle-partecipazioni\">3. Revaluation of company shares<\/a><\/li><\/ul><\/li><li><a href=\"#tabella-riepilogativa-scadenze-e-azioni\">Summary table: deadlines and actions<\/a><\/li><li><a href=\"#donazione-vs-successione-differenze-fiscali-importanti\">Donation vs. Succession: important tax differences<\/a><\/li><li><a href=\"#il-nostro-studio-puo-seguirvi-passo-dopo-passo\">Our firm can guide you step by step<\/a><\/li><li><a href=\"#l-italia-ha-una-normativa-piu-complessa-servono-esperti\">Italy has more complex regulations: you need experts<\/a><\/li><li><a href=\"#conclusione\">Conclusion<\/a><\/li><li><a href=\"#still-confused-about-our-features-get-a-consultation\">Contact us for personalized assistance<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-840b09533587c0c18c7ef477fbf197c5\" id=\"1-pianificazione-patrimoniale-perche-e-importante-e-strumenti-a-disposizione\"><strong>1. Estate planning: why it matters and the tools available<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-c577d3ece3f8a4bfa5387e7461447018 wp-block-paragraph\">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. <\/p>\n\n\n\n<h3 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-017e9c4072a12feb629b8e5de82987a8\" id=\"strumenti-disponibili\"><strong>Tools available<\/strong><\/h3>\n\n\n\n<ol class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-1ca08b5039cb3cfb1685d799427d3bfe\">\n<li><strong>1. Family agreements (patti di famiglia)<\/strong><br>Through this instrument, it is possible to transfer companies, shares, or quotas to children or a spouse, taking advantage of tax relief.<\/li>\n\n\n\n<li><strong>2. Tax exemption for inheritance and donations<\/strong><strong> <\/strong><br>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.<br><\/li>\n\n\n\n<li>3. <strong>Fiscal revaluation of company shares<\/strong><strong> <\/strong><br>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.<br>\n<ul class=\"wp-block-list\">\n<li>For unlisted shares, a sworn appraisal with a value referring to the company\u2019s assets must be submitted by November 30, 2024.<\/li>\n\n\n\n<li>For listed shares, the value is based on the average market price in December 2024.<br><\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Donation vs inheritance: key differences<\/strong><strong><br><\/strong>\n<ul class=\"wp-block-list\">\n<li>In the case of a donation, the donee inherits the revalued amount carried out by the donor.<\/li>\n\n\n\n<li>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.<br><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-bf2e6f5a2a1e7dcb71b5b43b1caafca6\" id=\"2-tabella-scadenze-e-azioni-fondamentali\"><strong>2. Table: deadlines and key actions<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-5e69a7eb6ab89e7c3c6fcf69de2b48e9 wp-block-paragraph\">Table: deadlines and key actions<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-black-color has-text-color has-link-color has-fixed-layout\"><tbody><tr><td><strong>Deadline<\/strong><\/td><td><strong>Action<\/strong><\/td><\/tr><tr><td><strong>30 November 2024<\/strong><\/td><td>Submit sworn appraisal for unlisted shares<\/td><\/tr><tr><td><strong>December 2024<\/strong><\/td><td>Calculate average prices for listed shares<\/td><\/tr><tr><td><strong>January 2025<\/strong><\/td><td>Special exemption regime for family agreements and inheritance enters into force<\/td><\/tr><tr><td><strong>Within 5 years<\/strong><\/td><td>Maintain control or business activity to keep tax benefits<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-46d40614e2aed6c03b56b9f176e4efd3\" id=\"3-in-parole-semplici-cosa-significa-tutto-questo-per-voi\"><strong>3. In simple words: what this means for you<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-64d9a3dc212b200c1ff2fedb102e8249\" id=\"esenzione-per-patti-di-famiglia\"><strong>Exemption for family agreements<\/strong><\/h3>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-ab5c7492f6c91fa715ac5e9fb7273c42 wp-block-paragraph\">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 <strong>don\u2019t pay inheritance or donation taxes.<\/strong><br><\/p>\n\n\n\n<h3 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-311c46bace45a3553b7332530f801c8c\" id=\"rivalutazione-agevolata\"><strong>Facilitated revaluation:<\/strong><\/h3>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-387041c13ddaf684a6606e19de0d84b8 wp-block-paragraph\">You can increase the fiscal value of your company shares by paying only 18% (instead of higher tax rates), provided you meet the deadlines.<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-e63e5fb68a3e76557e50a35c6ef3e28b\" id=\"donazione-vs-successione\"><strong>Donation vs inheritance:<\/strong><\/h3>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-01277a1dc240c66daaa316e1c39c25e8 wp-block-paragraph\">By donating today, the beneficiary also inherits the revalued amount. If transferred via succession, this advantage is lost.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-12f038482e8e1f4e098eda27bd74d0b7\" id=\"4-il-nostro-studio-puo-fare-tutto-questo-per-voi\"><strong>4. What our Firm can do for you<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"640\" height=\"427\" src=\"https:\/\/www.studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/contabilita-19-small.jpg\" alt=\"Tax benefits for heirs in Italy in 2025\n\" class=\"wp-image-1143\" style=\"width:884px;height:auto\" srcset=\"https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/contabilita-19-small.jpg 640w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/contabilita-19-small-300x200.jpg 300w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><figcaption class=\"wp-element-caption\"><strong><strong>Tax advantages for heirs in Italy in 2025<\/strong><br><\/strong><br><\/figcaption><\/figure>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-d3f0e32470fb14446a948fe08ff66af7 wp-block-paragraph\">If you are looking for a simple way to protect your assets and benefit from the t<strong>ax advantages for heirs in Italy in 2025<\/strong>, <strong>we can help.<\/strong><\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-8c369832c8276a403fcfbaf876682d7a wp-block-paragraph\">At Studio Lombardo Larosi, we offer:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-f8faa6692aa1721ae1bd7d37702d018b\">\n<li><strong>Full assistance <\/strong>with drafting and registering family agreements;<\/li>\n\n\n\n<li><strong>Preparation of sworn appraisals<\/strong> required for share revaluation;<\/li>\n\n\n\n<li><strong>Filing and submission<\/strong> of inheritance or donation tax returns;<\/li>\n\n\n\n<li><strong>Detailed calculation<\/strong> of amounts due and monitoring of deadlines.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-504b4c7613419cf7463d0bd7ed2db850 wp-block-paragraph\"><strong>If you need this service, we can help you. <a href=\"https:\/\/studiolombardolarosi.it\/en\/contact-us\/\" data-type=\"page\" data-id=\"2491\">Contact us<\/a> for more information.<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-b70431a72a1f2748bbb2cc4935f08874\" id=\"5-perche-rivolgersi-a-noi-normativa-piu-complessa-rispetto-ad-altri-paesi\"><strong>5. Why choose us: Italian regulations are more complex than elsewhere<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-053fe6ae8116ccd4fed7c6e56b2dccc4 wp-block-paragraph\">Italian inheritance and donation law is highly complex compared to that of many other countries. <strong>For this reason, relying on experienced tax consultants or lawyers is essential.<\/strong> 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.   <\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-af248a18faf36c79a0d059d61a7f59e9\" id=\"6-contattateci-per-informazioni\"><strong>6. Contact us for information<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-d2bb75c7115625103e37c6a689facb8e wp-block-paragraph\">Would you like to assess your situation together? <strong>Contact us<\/strong> at <strong>lombardolarosi@gmail.com<\/strong> and ask us for all the information you need. We are available to guide you step by step, with professionalism and care. <\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-4aff170b9e2c89ac39d99942a4d6a6e3\" id=\"eredita-e-vantaggi-fiscali-per-eredi-nel-2025-in-italia-guida-pratica-per-mettere-al-sicuro-il-patrimonio\"><strong>Inheritance and tax benefits for heirs in 2025 in Italy: a practical guide to securing your wealth<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-dfd5742ed5a05987a8b3feaf36708bd1 wp-block-paragraph\"><strong>Tax benefits for heirs in 2025 in Italy<\/strong>: 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.  <\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-bba5484e0c40fcef736c8a55096e9c43 wp-block-paragraph\">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 <strong>tax benefits for heirs in 2025 in Italy.<\/strong>   <\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-b5f6b49544bf67a310c195fcfe071f7e\" id=\"perche-la-pianificazione-patrimoniale-e-fondamentale\"><strong>Why estate planning is essential<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-9da260876c025c3802aa2be5af2079ba wp-block-paragraph\">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: <strong>wealth must be protected and transferred correctly<\/strong>. Without careful planning, you risk:  <\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-31477307524958372a69d18f08970441\">\n<li>Paying more taxes than necessary;<\/li>\n\n\n\n<li>Freezing assets or company shares; <br><\/li>\n\n\n\n<li>Creating disagreements among heirs;<\/li>\n\n\n\n<li>Missing out on significant opportunities, especially tax-related ones. <br><\/li>\n<\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-2d3593f730885cb161353dd168a00222 wp-block-paragraph\">With careful planning, however, it is possible to <strong>transfer family wealth in an orderly manner with substantial tax savings<\/strong>. The tools are varied, and as we will see, they truly enable significant <strong>tax benefits for heirs in 2025 in Italy.<\/strong> <\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-7e0e2c6c7786bebe91c9c017a1ce0077\" id=\"strumenti-per-la-trasmissione-del-patrimonio\"><strong>Tools for wealth transfer<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/www.studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/Incorporation-services-in-italy-company-srl-form-2-1024x683.jpg\" alt=\"how to Avoid Seizure by the Italian Revenue Agency 2025\" class=\"wp-image-1045\" srcset=\"https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/Incorporation-services-in-italy-company-srl-form-2-1024x683.jpg 1024w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/Incorporation-services-in-italy-company-srl-form-2-300x200.jpg 300w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/Incorporation-services-in-italy-company-srl-form-2-768x512.jpg 768w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/Incorporation-services-in-italy-company-srl-form-2.jpg 1080w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">tax advantages for heirs in Italy in 2025<br><\/figcaption><\/figure>\n\n\n\n<h3 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-5eea10c441c799055295763b1414d9fb\" id=\"1-patti-di-famiglia\"><strong>1. Family agreements<\/strong><\/h3>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-e2834a22242a084cb1e0fd54bdf574bf wp-block-paragraph\">The <strong>family agreement<\/strong> 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, <strong>without paying succession or donation taxes<\/strong>, provided certain conditions are met.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-df1cce4c1663e6ea9d096b8ecc20748c wp-block-paragraph\">Among these:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-9fc716878aee977a7ee767144d5e071a\">\n<li>The transfer must involve<strong> businesses, business units, shares, or stakes<\/strong>;<\/li>\n\n\n\n<li>The beneficiaries must <strong>maintain control of the company for at least 5 years<\/strong>;<\/li>\n\n\n\n<li>The agreement must be formalized with a notarial deed.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-be3b0f124e2f7cc073211023fe75d4f2 wp-block-paragraph\">Thanks to the new regulations effective from January 2025, family agreements are one of the main tools for securing t<strong>ax benefits for heirs in 2025 in Italy<\/strong>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-0c0b2af74c59cd35f20abde5b8db27cb\" id=\"2-esenzioni-fiscali-su-successione-e-donazioni\"><strong>2. <a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/\" data-type=\"link\" data-id=\"https:\/\/www.agenziaentrate.gov.it\/portale\/\" target=\"_blank\" rel=\"noopener\">Tax<\/a> exemptions for successions and donations<\/strong><\/h3>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-c1ed7dc2576f5cec3d46a078a7a17463 wp-block-paragraph\">Even outside of family agreements, Italian law provides <strong>significant exemptions<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-baed2440c25582f015a35843c7ca077d\">\n<li>&#8211; For spouses and children (or other direct-line relatives), <strong>succession tax is only due if the inherited share exceeds 1 million euros per beneficiary; <\/strong><\/li>\n\n\n\n<li>&#8211; In the case of donations,<strong> it is possible to retain the revalued value of an asset (as we will see later).<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-19d0f6e2e4dc43f4e2e54f11893c8a61 wp-block-paragraph\">Additionally, for those <strong>receiving company shares<\/strong> or <strong>businesses<\/strong>, the tax can be reduced to <strong>zero<\/strong> provided the heirs commit to continuing the business for at least 5 years.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-c402267bf5ba78d20c836ce30c948a87 wp-block-paragraph\">All these mechanisms, if used correctly, allow for significant <strong>tax benefits for heirs in 2025 in Italy.<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-984605b3c7430bdd8f2af907b69a8889\" id=\"3-rivalutazione-delle-partecipazioni\"><strong>3. Revaluation of company shares<\/strong><\/h3>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-0542215c8340b6026791f30be3e43eb3 wp-block-paragraph\">Another highly useful tool is the <strong>revaluation of company shares<\/strong>, meaning the ability to assign a new (higher) value to the shares held in a company.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-bfd136ff6feeab506e343729d3673ddd wp-block-paragraph\">To do this, you need to:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-ac16a05cac287a4528e1b8d205c7707d\">\n<li>&#8211; Own the shares as of January 1, 2025; <br><\/li>\n\n\n\n<li>&#8211; Obtain an appraisal (for non-listed shares);<\/li>\n\n\n\n<li>&#8211; Pay a substitute tax of 18% by November 30, 2025.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-e6838f6a4dbaaa65f1886a5f945d8060 wp-block-paragraph\">This measure allows you to <strong>pay less tax in case of a sale<\/strong> and <strong>transfer a higher value in case of a donation<\/strong>. Another concrete example of how to secure <strong>tax benefits for heirs in 2025 in Italy.<\/strong> <\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-4f738ede7a98d55f2d3c6672873f1cb1\" id=\"tabella-riepilogativa-scadenze-e-azioni\"><strong>Summary table: deadlines and actions<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-black-color has-text-color has-link-color has-fixed-layout\"><tbody><tr><td><strong>Deadline<\/strong><\/td><td><strong>Action<\/strong><\/td><\/tr><tr><td><strong>November 30, 2024<\/strong><\/td><td>Sworn appraisal for revaluing non-listed shares<\/td><\/tr><tr><td><strong>December 2024<\/strong><\/td><td>Calculate average price for listed shares<\/td><\/tr><tr><td><strong>January 2025<\/strong><\/td><td>Entry into force of new succession regulations<\/td><\/tr><tr><td><strong>November 30, 2025<\/strong><\/td><td>Payment of 18% revaluation tax<\/td><\/tr><tr><td><strong>5 years from transfer<\/strong><\/td><td>Maintain control or business activity to avoid losing exemptions<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-836917755e3f97fe5bf66e9f3665313c\" id=\"donazione-vs-successione-differenze-fiscali-importanti\"><strong>Donation vs. Succession: important tax differences<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-64708fdc1bdc036477a44cfc695ddfd1 wp-block-paragraph\">One often overlooked point concerns the differences between <strong>donating an asset<\/strong> (or share) today and <strong>transferring it through succession<\/strong> after death.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-0e78dc55aec0b608c108590a55e55c34 wp-block-paragraph\">If you make a donation:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-black-color has-text-color has-link-color wp-elements-7e4a5e990a228023f06b2a264cd43d79\">&#8211; The beneficiary also <strong>inherits the revalued value<\/strong> (thus paying less tax if they sell).<br><\/li>\n<\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-fb05c64059f5b6cf271a3e238d178bba wp-block-paragraph\">If it occurs through succession:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-2cd1a1d9fdef42a28f950f26eb8ac3dd\">\n<li>&#8211; The new tax value will be the<strong> book value<\/strong>, which is often lower.<\/li>\n\n\n\n<li><strong>&#8211; The benefit of the revaluation<\/strong> already paid is lost.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-78b17483e6baccf88e219b9699d743be wp-block-paragraph\">This shows how, from a tax perspective, <strong>anticipating wealth transfer can be advantageous if done carefully<\/strong>. Here is yet another opportunity to secure <strong>tax benefits for heirs in 2025 in Italy.<\/strong> <\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-e1332f16075210798ad1799f94e6f972\" id=\"il-nostro-studio-puo-seguirvi-passo-dopo-passo\"><strong>Our firm can guide you step by step<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-b59d8e0483ff281ee26da0f5e8d2bd95 wp-block-paragraph\"><strong>Do you need assistance with planning your estate?<\/strong> At <strong>Studio Lombardo Larosi<\/strong>, we can help. We have years of experience in successions, donations, family agreements, and company share revaluations. <\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-d4fac502d97973d61d92a758ddd37852 wp-block-paragraph\">We can:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-a56045dda8dc69d0da02053d26a1de0e\">\n<li>&#8211; Assess your family and business situation;<\/li>\n\n\n\n<li>&#8211; Suggest the most suitable solutions for your case;<\/li>\n\n\n\n<li>&#8211; Handle all legal, tax, and notarial aspects.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-6a52369a955197e3a9cc1ab295bd1824 wp-block-paragraph\">If you are looking for a way to benefit from the <strong>tax benefits for heirs in 2025 in Italy<\/strong>, contact us: we can help you plan everything with clarity, savings, and security.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-aeddfbfe3e2956ba6afa2dbc0c489e94\" id=\"l-italia-ha-una-normativa-piu-complessa-servono-esperti\"><strong>Italy has more complex regulations: you need experts<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-6b1394fb69ece1af50546b6a74440928 wp-block-paragraph\">Italian regulations on successions, taxes, and wealth transfers are far more intricate than those in <strong>other countries<\/strong>. Laws change frequently, and there are many variables to consider. <\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-0db5835a7692f5760e860687a873b9fd wp-block-paragraph\">You need the support of <strong>specialized professionals<\/strong>, such as tax consultants and lawyers <strong>experienced in succession law. <\/strong> <\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-859664810d9ea16120a138a17034ab78 wp-block-paragraph\"><strong>Studio Lombardo Larosi is at your disposal to help you<\/strong> correctly interpret the regulations, apply them properly, and<strong> protect you from potential errors or tax disputes.<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-60d48bbaca47c215cc205cb59d2595c3\" id=\"conclusione\"><strong>Conclusion<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-578a46633e017393c9c97fbfd203392b wp-block-paragraph\">Wealth transfer can become an opportunity, not just a concern. Today, Italian law, with the innovations introduced in 2025, allows for <strong>significant tax benefits for heirs in Italy,<\/strong> but only if you act with timing, clarity, and the right support. <\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-cfeb9cbf7469fefbe720efdacdbdef64 wp-block-paragraph\">We are here to help. Planning today means protecting tomorrow. <\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-62e25de1fb93ec94c06a3b6baf6a4fa2 wp-block-paragraph\">Securing your wealth and planning generational transfer requires care, precise timing, and appropriate legal tools. The combination of <strong>family agreements<\/strong>, <strong>share revaluation<\/strong>, and the <strong>application of 2025<\/strong> regulations allows for concrete benefits: <\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-1597784a5921056d232a133057616dbd\">\n<li>&#8211; Tax exemptions for transfers between family members;<\/li>\n\n\n\n<li>&#8211; Opportunities to enhance the value of company shares at a preferential rate;<\/li>\n\n\n\n<li>&#8211; Certainty of transferable tax values in case of donation.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-3596af7df2537f9002fe987b8c518855 wp-block-paragraph\"><strong>We are here to guide you<\/strong>, from initial calculations to formalization, step by step. <strong>Contact us at lombardolarosi@gmail.com for more information and to request our personalized support.<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\">\n<div class=\"wp-block-cover\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"684\" class=\"wp-block-cover__image-background wp-image-996 size-large\" alt=\"Business Development Services for Foreign Companies\" src=\"https:\/\/www.studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/contabilita-13-1024x684.jpg\" data-object-fit=\"cover\" srcset=\"https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/contabilita-13-1024x684.jpg 1024w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/contabilita-13-300x200.jpg 300w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/contabilita-13-768x513.jpg 768w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/contabilita-13.jpg 1080w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><span aria-hidden=\"true\" class=\"wp-block-cover__background has-black-background-color has-background-dim-70 has-background-dim\"><\/span><div class=\"wp-block-cover__inner-container is-layout-flow wp-block-cover-is-layout-flow\">\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-eac02fd3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-3a88641f wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<h2 class=\"wp-block-heading has-text-align-center accountra-animate accountra-move-up accountra-delay-1 has-third-color has-text-color\" id=\"still-confused-about-our-features-get-a-consultation\" style=\"font-size:32px;font-style:normal;font-weight:500\"><strong>Contact us for personalized assistance<\/strong><\/h2>\n\n\n\n<div class=\"wp-block-group accountra-animate accountra-move-up accountra-delay-3 has-third-color has-text-color is-layout-constrained wp-container-core-group-is-layout-33481bb0 wp-block-group-is-layout-constrained\" style=\"margin-bottom:30px\">\n<p class=\"has-text-align-center has-text-color has-tiny-font-size wp-block-paragraph\" style=\"font-style:normal;font-weight:300\">Are you ready to plan your generational transfer? Do you need advice to take advantage of the <strong>tax benefits for heirs in 2025 in Italy?<\/strong> <\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">We will be happy to listen and propose a tailored plan for you, your family, or your business.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-buttons accountra-animate accountra-move-up accountra-delay-5 is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-b29d4327 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-custombuttonfill  is-style-custombuttonone\"><a class=\"wp-block-button__link has-helvetica-arial-font-family has-tiny-font-size has-custom-font-size wp-element-button\" href=\"https:\/\/studiolombardolarosi.it\/en\/contact-us\/\" style=\"border-radius:5px;padding-top:18px;padding-right:40px;padding-bottom:18px;padding-left:40px\">CONTACT US<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2660,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18,20],"tags":[],"class_list":["post-2666","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","category-tax"],"_links":{"self":[{"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts\/2666","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/comments?post=2666"}],"version-history":[{"count":3,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts\/2666\/revisions"}],"predecessor-version":[{"id":2784,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts\/2666\/revisions\/2784"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/media\/2660"}],"wp:attachment":[{"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/media?parent=2666"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/categories?post=2666"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/tags?post=2666"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}