{"id":2903,"date":"2026-01-07T08:00:00","date_gmt":"2026-01-07T07:00:00","guid":{"rendered":"https:\/\/studiolombardolarosi.it\/?p=2903"},"modified":"2026-02-05T14:06:42","modified_gmt":"2026-02-05T13:06:42","slug":"how-to-calculate-inheritance-tax-2025-a-complete-guide-for-heirs-and-taxpayers","status":"publish","type":"post","link":"https:\/\/studiolombardolarosi.it\/en\/2026\/01\/07\/how-to-calculate-inheritance-tax-2025-a-complete-guide-for-heirs-and-taxpayers\/","title":{"rendered":"How to Calculate Inheritance Tax 2025: A Complete Guide for Heirs and Taxpayers"},"content":{"rendered":"\n<p class=\"has-black-color has-text-color has-link-color wp-elements-3683125738ef2a1b65b8c3223b24948b wp-block-paragraph\"><strong>How to Calculate Inheritance Tax 2025<\/strong> is a question many heirs and Italian citizens are asking, especially after the major updates introduced by the new legislation. Starting in 2025, the system for filing the inheritance declaration changes completely: the Revenue Agency will no longer calculate what needs to be paid; instead, the heir will have to calculate the inheritance tax using a new mechanism called <em>self-assessment<\/em>.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-d20dd6c9602ea97536b5464c9dc7b4e1 wp-block-paragraph\">This simple and complete guide explains everything you need to know: who must pay, how to fill out the declaration, what the tax includes, when to pay, and what happens if mistakes are made. Most importantly, we explain <strong>how to calculate inheritance tax 2025<\/strong> correctly.<\/p>\n\n\n\n<div class=\"wp-block-rank-math-toc-block has-black-color has-text-color has-link-color wp-elements-c7cbdab681fbb186c117a834e673ed04\" id=\"rank-math-toc\"><h2>Table of Contents<\/h2><nav><ul><li><a href=\"#changes-2025\">\u2705 What changes in 2025 for the inheritance declaration?<\/a><\/li><li><a href=\"#who-must-file\">\ud83d\udccb Who must file the inheritance declaration?<\/a><\/li><li><a href=\"#how-to-calc\">\ud83e\uddee How to calculate inheritance tax 2025: the new procedure<\/a><ul><li><a href=\"#value-of-assets\">The value of the assets<\/a><\/li><li><a href=\"#tax-rates\">The tax rates<\/a><\/li><\/ul><\/li><li><a href=\"#property-taxes\">\ud83c\udfe0 Additional taxes on real estate<\/a><\/li><li><a href=\"#deadlines\">\u23f0 Timing and deadlines: when to pay<\/a><ul><li><a href=\"#deadlines-table\">\ud83d\udcc5 Deadlines table<\/a><\/li><\/ul><\/li><li><a href=\"#installments\">\ud83d\udcb8 Can you pay in installments?<\/a><\/li><li><a href=\"#need-help\">\ud83d\udc68\u200d\ud83d\udcbc Need help? We take care of it!<\/a><\/li><li><a href=\"#complex-law\">\u2696\ufe0f Italian law: more complex than elsewhere<\/a><\/li><li><a href=\"#ef-form\">\ud83d\udcd1 How to correctly fill in the EF form<\/a><\/li><li><a href=\"#common-errors\">\ud83d\udccc Common mistakes to avoid<\/a><\/li><li><a href=\"#studio-support\">The Lombardo Larosi Firm is by your side<\/a><\/li><li><a href=\"#summary\">\ud83d\udccc Summary: key points on how to calculate inheritance tax 2025<\/a><\/li><li><a href=\"#still-confused-about-our-features-get-a-consultation\">Contact Us for Information<\/a><\/li><\/ul><\/nav><\/div>\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-6a23c7912b1e594906408f580bb70b51\" id=\"changes-2025\"><strong>\u2705 What changes in 2025 for the inheritance declaration?<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-fcf01692bf0a1c7eb7f23df95abd096d wp-block-paragraph\">With Legislative Decree No. 139\/2024, an important reform takes effect: starting January 2025, the Revenue Agency will no longer send the payment notice for inheritance tax. Instead, the heir (or heirs) will have to calculate the amount due based on the value of the inherited assets.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-8415cd834e649f6b00d55196b5723fa0 wp-block-paragraph\">To do this, a new form called <strong>EF form<\/strong> has been created in the inheritance declaration. This form allows for self-assessment, meaning you must calculate on your own:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-1e9c7b2987669562c9c7a614607c5c17\">\n<li>Inheritance tax<\/li>\n\n\n\n<li>Mortgage and cadastral taxes<\/li>\n\n\n\n<li>Stamp duty<\/li>\n\n\n\n<li>Fees for mortgage services<\/li>\n<\/ul>\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-0288fd5336ab32a794d712cd6d9a5014\" id=\"who-must-file\"><strong>\ud83d\udccb Who must file the inheritance declaration?<\/strong><\/h2>\n\n\n\n<p class=\"has-secondary-color has-primary-background-color has-text-color has-background has-link-color wp-elements-337895219ee96f74f60209e34a715a2a wp-block-paragraph\">The inheritance declaration must be filed by:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-36e343a9faf5bc22b4985745f5e7e92c\">\n<li>Legal or testamentary heirs<\/li>\n\n\n\n<li>Legatees<\/li>\n\n\n\n<li>Executors<\/li>\n\n\n\n<li>Legal representatives of the estate<\/li>\n<\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-f39bb38a9f9afd76bc0c932aa30265e3 wp-block-paragraph\">It is mandatory if the value of the inherited assets exceeds \u20ac100,000 or if real estate (land, buildings, property rights) is included.<\/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-22d4341902e1070ff0a4c7a6d0f9932f\" id=\"how-to-calc\"><strong>\ud83e\uddee How to calculate inheritance tax 2025: the new procedure<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2026\/01\/contabilita-06-1024x683-1.jpg\" alt=\"How to calculate inheritance tax 2025\" class=\"wp-image-3024\" srcset=\"https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2026\/01\/contabilita-06-1024x683-1.jpg 1024w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2026\/01\/contabilita-06-1024x683-1-300x200.jpg 300w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2026\/01\/contabilita-06-1024x683-1-768x512.jpg 768w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">How to calculate inheritance tax 2025<\/figcaption><\/figure>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-6f2fc097108f5eaabf946882586440a6 wp-block-paragraph\">Let\u2019s now see <strong>how to calculate inheritance <a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/\" target=\"_blank\" rel=\"noopener\">tax<\/a> 2025<\/strong> step by step. The calculation is based on the total value of the assets and rights included in the estate. These may include:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-8a204a3b64f3096bff177f7f322353dd\">\n<li>Real estate (houses, land, etc.)<\/li>\n\n\n\n<li>Bank accounts<\/li>\n\n\n\n<li>Securities and shares<\/li>\n\n\n\n<li>Vehicles<\/li>\n\n\n\n<li>Company shares<\/li>\n\n\n\n<li>Valuable items (jewelry, artwork)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-15fefb793a22330b9febf07aeba2f16a\" id=\"value-of-assets\"><strong>The value of the assets<\/strong><\/h3>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-98db30230503be89234b703fceda24c3 wp-block-paragraph\">For real estate, the taxable value is the cadastral value. For accounts and investments, the balance on the date of death is used. All values must be indicated in the <strong>EF form<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-3b3a0fae32c0ae8acaa4be00ccbd6050\" id=\"tax-rates\"><strong>The tax rates<\/strong><\/h3>\n\n\n\n<p class=\"has-secondary-color has-primary-background-color has-text-color has-background has-link-color wp-elements-60d186419fee349308237ee20fbef634 wp-block-paragraph\">Inheritance tax in Italy varies based on the relationship between the deceased and the heir:<\/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>Relationship with deceased<\/strong><\/td><td><strong>Rate<\/strong><\/td><td><strong>Allowance<\/strong><\/td><\/tr><tr><td>Spouse \/ Children<\/td><td>4%<\/td><td>\u20ac1,000,000<\/td><\/tr><tr><td>Siblings<\/td><td>6%<\/td><td>\u20ac100,000<\/td><\/tr><tr><td>Other relatives up to 4th degree<\/td><td>6%<\/td><td>None<\/td><\/tr><tr><td>Other individuals<\/td><td>8%<\/td><td>None<\/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-9a784770793ee94cc524746b83bc7107\" id=\"property-taxes\"><strong>\ud83c\udfe0 Additional taxes on real estate<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-84b8d8afbdcc1f3e6d8c4fcb298046e7 wp-block-paragraph\">If the estate includes real estate, in addition to inheritance tax you must calculate:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-2950f9d3c4e96b536d68ff1dc77fd79c\">\n<li><strong>Mortgage tax<\/strong>: 2% of cadastral value<\/li>\n\n\n\n<li><strong>Cadastral tax<\/strong>: 1% of cadastral value<\/li>\n\n\n\n<li><strong>Mortgage fee<\/strong>: approx. \u20ac90 per entry<\/li>\n\n\n\n<li><strong>Stamp duty<\/strong>: varies by documents<\/li>\n<\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-3a6d28c2ca296a3cfd98d6b1ba0bae92 wp-block-paragraph\">All these entries must be included in the EF form.<\/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-e9652630e6c4b80d08146f43718e4201\" id=\"deadlines\"><strong>\u23f0 Timing and deadlines: when to pay<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-edf77024b12328434d061fb81350603e wp-block-paragraph\">From 2025, inheritance tax must be paid <strong>within 90 days from the filing of the declaration<\/strong>. There is no longer a payment notice from the Revenue Agency: the responsibility lies entirely with the taxpayer.<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-fd921f12cb8da4d81862517c2aa2ec97\" id=\"deadlines-table\"><strong>\ud83d\udcc5 Deadlines table<\/strong><\/h3>\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>Phase<\/strong><\/td><td><strong>Action<\/strong><\/td><td><strong>Deadline<\/strong><\/td><\/tr><tr><td>1<\/td><td>Collect documents (death certificate, list of assets, cadastral records)<\/td><td>Within 30 days of death<\/td><\/tr><tr><td>2<\/td><td>File inheritance declaration with EF form<\/td><td>Within 12 months of death<\/td><\/tr><tr><td>3<\/td><td>Pay taxes calculated via self-assessment<\/td><td>Within 90 days of declaration<\/td><\/tr><tr><td>4<\/td><td>Request installment plan (if needed)<\/td><td>Within the same 90 days<\/td><\/tr><tr><td>5<\/td><td>Cadastral update<\/td><td>After payment<\/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-5a4212385b7c9f95d6523dd4d56a7203\" id=\"installments\"><strong>\ud83d\udcb8 Can you pay in installments?<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-67211c01b62c218220aa2832d30573b6 wp-block-paragraph\">Yes, if the tax exceeds <strong>\u20ac1,000<\/strong>, you may request an <strong>installment plan<\/strong>.<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-b869a76a81ceb1e7b389a1b4080bfb7e\">\n<li>Up to \u20ac20,000: 8 quarterly installments<\/li>\n\n\n\n<li>Over \u20ac20,000: up to 12 quarterly installments<\/li>\n<\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-3a03b07f68f503d6025cdcea97cfeb2e wp-block-paragraph\">The initial down payment is at least 20%. The installment request is indicated in EF18ter:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-0e7d07f184f099458ee5e22b4065f30d\">\n<li>Code 1 = postponed payment<\/li>\n\n\n\n<li>Code 2 = immediate payment<\/li>\n<\/ul>\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-1b6be11d1201b36b2ebe038136e50c44\" id=\"need-help\"><strong>\ud83d\udc68\u200d\ud83d\udcbc Need help? We take care of it!<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-9f5fbbcbab17ac6af22eeb0f8732bede wp-block-paragraph\">Understanding <strong>how to calculate inheritance tax 2025<\/strong> can be complicated, especially with the new system. For this reason, <strong>our professional firm is here to assist you<\/strong> in correctly completing the declaration, calculating the taxes, and paying on time.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-01103132285da57fdfb907a9ce4aa507 wp-block-paragraph\">As <strong>Studio Lombardo Larosi<\/strong>, we offer a complete service for handling inheritance procedures, avoiding mistakes that may lead to fines or disputes. We handle everything: from initial consultation to online filing and tax calculation.<\/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-a232213bd831e916f0bc45f9e6660e60\" id=\"complex-law\"><strong>\u2696\ufe0f Italian law: more complex than elsewhere<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-a49703eb001111484175f4dcc2b996c2 wp-block-paragraph\">It is important to remember that <strong>Italian inheritance law is among the most complex in Europe<\/strong>. Taxpayers are often unable to manage all the technical, tax, and legal aspects on their own.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-ac1ef21c99c7d79819d3e36d314493e2 wp-block-paragraph\">For this reason, <strong>it is essential to rely on tax experts or specialized attorneys<\/strong> who know the regulations in depth and can help avoid costly errors.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-de7d19f64bb522dfed8a26e2f121053e wp-block-paragraph\"><strong>Studio Lombardo Larosi<\/strong> supports you in interpreting and complying with all relevant laws, protecting you from future inspections.<\/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-ff0849b09659e0a1f5f3f9e6caf0d7f2\" id=\"ef-form\"><strong>\ud83d\udcd1 How to correctly fill in the EF form<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-1017c972e0ac6c74559fcb74a842ab77 wp-block-paragraph\">One of the key elements of the new 2025 inheritance declaration is the <strong>EF form<\/strong>, designed to help heirs self-assess their taxes. Previously, this step was handled by the Revenue Agency, which sent a payment calculation. Now, the taxpayer must perform the complete calculation.<\/p>\n\n\n\n<p class=\"has-secondary-color has-primary-background-color has-text-color has-background has-link-color wp-elements-508536b7d3015b4e25465c3f74226c42 wp-block-paragraph\">The EF form must include:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-b1647488581e4fc813def4af9d13d94c\">\n<li>Total value of inherited assets<\/li>\n\n\n\n<li>Cadastral values of real estate<\/li>\n\n\n\n<li>Data for accounts, securities, policies<\/li>\n\n\n\n<li>Calculation of inheritance, mortgage, cadastral, and stamp taxes<\/li>\n\n\n\n<li>Any installment request<\/li>\n\n\n\n<li>Chosen payment method<\/li>\n<\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-3307645b6f73de82f19e18280a7c6ca7 wp-block-paragraph\">If payment is immediate, indicate <strong>Code 2<\/strong> in EF18ter; if payment is postponed (within 90 days), indicate <strong>Code 1<\/strong>.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-a1789b00b2ef3e667fdc565594746bb3 wp-block-paragraph\">Correct completion is essential to avoid mistakes that may lead to penalties.<\/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-6381ee3153fa3457fbacdddca7bb1338\" id=\"common-errors\"><strong>\ud83d\udccc Common mistakes to avoid<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-dc3857c8024ef8d5de6ccc921f0400ee wp-block-paragraph\">Understanding <strong>how to calculate inheritance tax 2025<\/strong> is not enough; it\u2019s also important to avoid common errors. Here are the most frequent:<\/p>\n\n\n\n<ol class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-3cbffbf389e69b410d4cccc3fbef7fdb\">\n<li><strong>Incorrect asset values<\/strong> \u2014 Many declare the commercial value instead of the cadastral value for real estate, leading to incorrect tax.<\/li>\n\n\n\n<li><strong>Forgetting movable assets or joint accounts<\/strong> \u2014 The deceased&#8217;s share must be calculated and included.<\/li>\n\n\n\n<li><strong>Skipping mortgage and cadastral taxes<\/strong> \u2014 They are mandatory.<\/li>\n\n\n\n<li><strong>Late filing<\/strong> \u2014 Filing after 12 months leads to penalties.<\/li>\n\n\n\n<li><strong>No installment request<\/strong> \u2014 If not requested in time, the option is lost.<\/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-5266c9afbbcb3a2889da247f9eec5ba5\" id=\"studio-support\"><strong>The Lombardo Larosi Firm is by your side<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-7fb58ae04956ef9d82c2368edc550262 wp-block-paragraph\">Handling an inheritance is never easy. Along with personal grief, you must deal with complex paperwork, tax calculations, deadlines, payments, and uncertainties.<\/p>\n\n\n\n<p class=\"has-secondary-color has-primary-background-color has-text-color has-background has-link-color wp-elements-c64cefc96635c2188c669ace74324812 wp-block-paragraph\"><strong>Studio Lombardo Larosi<\/strong> specializes in inheritance assistance. We help you:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-3a9eaab95cc435292581d63e0faa39d8\">\n<li>Gather all necessary documents<\/li>\n\n\n\n<li>Correctly evaluate the estate<\/li>\n\n\n\n<li>Fill out and submit the declaration<\/li>\n\n\n\n<li>Calculate all taxes without errors<\/li>\n\n\n\n<li>Make payments, including installments<\/li>\n\n\n\n<li>Manage legal or tax issues<\/li>\n<\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-0f21c72c39435a05bceb45ca9b2ea1e1 wp-block-paragraph\">We serve individuals, families, and heirs across Italy. Our goal is to ensure safe, clear, and stress-free inheritance procedures.<\/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-d2bfc440606620660f7dc80f884ea8b6\" id=\"summary\"><strong>\ud83d\udccc Summary: key points on how to calculate inheritance tax 2025<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-5a4721cf00935883f6e0ca195c3866ac\">\n<li>From 2025, <strong>you must calculate and pay inheritance tax yourself<\/strong><\/li>\n\n\n\n<li>Use the new <strong>EF form<\/strong> for self-assessment<\/li>\n\n\n\n<li>Include additional real estate taxes<\/li>\n\n\n\n<li><strong>Pay within 90 days<\/strong> of filing<\/li>\n\n\n\n<li>You may request installments if the tax exceeds \u20ac1,000<\/li>\n\n\n\n<li>If unsure, <strong>contact a professional firm<\/strong><\/li>\n<\/ul>\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-2573 size-large\" alt=\"open company in italy\" src=\"https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/09\/contabilita-13-1024x684.jpg\" data-object-fit=\"cover\" srcset=\"https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/09\/contabilita-13-1024x684.jpg 1024w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/09\/contabilita-13-300x200.jpg 300w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/09\/contabilita-13-768x513.jpg 768w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/09\/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 Information<\/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\">If you are in this situation and want to be sure you do everything correctly, <strong>contact us now<\/strong>. We offer fast and personalized consultations.<\/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>How to Calculate Inheritance Tax 2025 is a question many heirs and Italian citizens are asking, especially after the major updates introduced by the new legislation. Starting in 2025, the system for filing the inheritance declaration changes completely: the Revenue Agency will no longer calculate what needs to be paid; instead, the heir will have [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":166,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18,20],"tags":[384,383],"class_list":["post-2903","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","category-tax","tag-how-to-calculate-inheritance-tax-2025","tag-inheritance-tax-2025"],"_links":{"self":[{"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts\/2903","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=2903"}],"version-history":[{"count":3,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts\/2903\/revisions"}],"predecessor-version":[{"id":3025,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts\/2903\/revisions\/3025"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/media\/166"}],"wp:attachment":[{"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/media?parent=2903"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/categories?post=2903"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/tags?post=2903"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}