Italian succession and donation law is undergoing a historic turning point. The reforms introduced in 2025-2026 radically transform the rules on inheritance, donations and the transfer of real property.
Restitution action abolished (Law 182/2025)
From 18 December 2025, with the entry into force of Law No. 182, the marketability of donated properties is guaranteed: the protection of forced heirs shifts from a right in rem to a purely economic remedy. In practice, anyone who received a property by way of donation can sell it without the risk that a forced heir of the donor could demand the return of the asset.
Important: 18 June 2026 deadline
For successions opened before 18 December 2025, the restitution action remains available but subject to a peremptory deadline: by 18 June 2026, a claim for reduction or a formal opposition to the donation must be served and registered. Those who fail to act by this date permanently lose the right.
Double allowance: the end of the "coacervo"
Another groundbreaking change is the abolition of the coacervo successorio (aggregation of lifetime donations with inherited assets). Previously, donations received during the donor's lifetime were added to the estate, eroding the tax-free allowance. Today, a double-allowance system applies: for spouses and children, the EUR 1 million allowance applies separately to both lifetime donations and assets received on death.
Self-assessment of the tax
From 1 January 2025, the succession and donation tax must be self-assessed by the taxpayer (or the notary) within 90 days of the deadline for filing the declaration, without waiting for the Agenzia delle Entrate to issue an assessment.
Generational transfer of businesses
The transfer of businesses or shareholdings to a spouse and children remains tax-exempt, provided the business activity is continued or control is maintained for at least five years.
Sources: La Legge per Tutti, La Legge per Tutti, Il Sole 24 Ore - NT+ Diritto