{"id":3300,"date":"2026-01-07T15:48:27","date_gmt":"2026-01-07T14:48:27","guid":{"rendered":"https:\/\/www.hessepartner.it\/?p=3300"},"modified":"2026-01-07T15:48:27","modified_gmt":"2026-01-07T14:48:27","slug":"territorial-scope-of-italian-inheritance-and-gift-tax","status":"publish","type":"post","link":"https:\/\/www.hessepartner.it\/en\/territorial-scope-of-italian-inheritance-and-gift-tax\/","title":{"rendered":"Territorial Scope of Italian Inheritance and Gift Tax"},"content":{"rendered":"<ul>\n<li data-start=\"1306\" data-end=\"1574\">\n<p data-start=\"1308\" data-end=\"1324\"><strong data-start=\"1308\" data-end=\"1324\">General rule<\/strong><\/p>\n<ul data-start=\"1327\" data-end=\"1574\">\n<li data-start=\"1327\" data-end=\"1463\">\n<p data-start=\"1329\" data-end=\"1463\"><strong data-start=\"1329\" data-end=\"1365\">Deceased\/donor resident in Italy<\/strong>: The tax applies to <strong data-start=\"1386\" data-end=\"1423\">all transferred assets and rights<\/strong>, wherever located (worldwide taxation).<\/p>\n<\/li>\n<li data-start=\"1466\" data-end=\"1574\">\n<p data-start=\"1468\" data-end=\"1574\"><strong data-start=\"1468\" data-end=\"1508\">Deceased\/donor not resident in Italy<\/strong>: The tax applies <strong data-start=\"1526\" data-end=\"1573\">only to assets and rights situated in Italy<\/strong>.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li data-start=\"1576\" data-end=\"2232\" data-is-last-node=\"\">\n<p data-start=\"1578\" data-end=\"1671\"><strong data-start=\"1578\" data-end=\"1634\">Assets deemed \u201cin any event\u201d to be situated in Italy<\/strong> (for territorial purposes), notably:<\/p>\n<ul data-start=\"1674\" data-end=\"2232\" data-is-last-node=\"\">\n<li data-start=\"1674\" data-end=\"1768\">\n<p data-start=\"1676\" data-end=\"1768\">Assets and rights <strong data-start=\"1694\" data-end=\"1736\">registered in Italian public registers<\/strong>, including related real rights;<\/p>\n<\/li>\n<li data-start=\"1771\" data-end=\"1918\">\n<p data-start=\"1773\" data-end=\"1918\"><strong data-start=\"1773\" data-end=\"1790\">Shareholdings<\/strong> (shares\/quotas) in companies or entities with their <strong data-start=\"1843\" data-end=\"1917\">registered office, place of management, or principal activity in Italy<\/strong>;<\/p>\n<\/li>\n<li data-start=\"1921\" data-end=\"1999\">\n<p data-start=\"1923\" data-end=\"1999\"><strong data-start=\"1923\" data-end=\"1947\">Bonds and securities<\/strong> issued by the Italian State or by Italian entities;<\/p>\n<\/li>\n<li data-start=\"2002\" data-end=\"2099\">\n<p data-start=\"2004\" data-end=\"2099\"><strong data-start=\"2004\" data-end=\"2046\">Receivables and negotiable instruments<\/strong> where the debtor\/drawee\/issuer is resident in Italy;<\/p>\n<\/li>\n<li data-start=\"2102\" data-end=\"2232\" data-is-last-node=\"\">\n<p data-start=\"2104\" data-end=\"2232\" data-is-last-node=\"\"><strong data-start=\"2104\" data-end=\"2154\">Receivables secured on assets located in Italy<\/strong>, up to the value of the secured assets, regardless of the debtor\u2019s residence.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>General rule Deceased\/donor resident in Italy: The tax applies to all transferred assets and rights, wherever located (worldwide taxation). Deceased\/donor not resident in Italy: The tax applies only to assets and rights situated in Italy. Assets deemed \u201cin any event\u201d to be situated in Italy (for territorial purposes), notably: Assets and rights registered in Italian  [&#8230;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3300","post","type-post","status-publish","format-standard","hentry","category-unkategorisiert"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Territorial Scope of Italian Inheritance and Gift Tax -<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hessepartner.it\/en\/territorial-scope-of-italian-inheritance-and-gift-tax\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Territorial Scope of Italian Inheritance and Gift Tax -\" \/>\n<meta property=\"og:description\" content=\"General rule Deceased\/donor resident in Italy: The tax applies to all transferred assets and rights, wherever located (worldwide taxation). 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