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Inheritance is linked to a sad event that is often removed from one's thoughts: death. However, it is inescapable, which is why it would be useful for everyone to be familiar with the principles of inheritance law. Through this set of rules, in fact, the transfer of assets and the continuation of all active and passive legal relations from the deceased to his heirs is ensured. In this perspective, an informed view of how to carry out the transfer of one's assets, especially when these consist of complex and/or business-related activities, respecting where possible the natural inclinations of future heirs, can avoid misunderstandings and disputes between them, facilitating this necessary handover between two generations. It is therefore advisable to have precise information on the effects of inheritance: the notary can be of assistance not only, in advance, in providing advice to those who want their succession to follow certain rules, but also, subsequently, in solving the problems that arise for the relatives following the death.
The notary can provide information on the first operations to be carried out when a death occurs and, as far as property profiles are concerned, he can provide information on the rules on the devolution of the succession (the rules, in other words, according to which heirs are identified), with particular reference to the legitimate succession (governed only by the law), and/or the testamentary succession (governed by the will of the person who has left a will); it will be possible to ascertain - in the specific case - whether there are subjects (called legitimators) to whom the law reserves a part of the inheritance in any case, even contrary to the will expressed in the will.
The parties involved in the succession will then have to decide whether to proceed with the acceptance or renunciation of the inheritance, or to obtain information on the rules applicable in the case of a legacy: the attribution, in other words, of a specific asset.
The tax aspects of inheritance should not be forgotten: in this respect, too, the notary can provide the advice needed to deal with this type of problem.
The Notary also has specific expertise in advising on the best way to draft a will, i.e. which acts to carry out during one's lifetime in order to achieve certain results as a result of the succession.