For people living abroad, paying the taxes is often the most annoying practical hurdle: the amounts due with the electronic declaration are paid by direct debit from an Italian bank account, and many emigrants no longer have one. Here is which taxes are paid, how, and the solutions when the Italian account is missing.
Which taxes are paid
- With the declaration, if there are properties: mortgage tax (2%) and cadastral tax (1%) on the cadastral value, with a minimum of 200 euros each, plus stamp duty and special fees. They are self-assessed and paid at the time of filing.
- Inheritance tax proper only if the estate exceeds the allowances: 1 million euros for each child or for the spouse (4% rate), 100,000 euros for siblings (6%), no allowance for others (6% or 8%). For successions opened from 2025 it is calculated by the taxpayer in the declaration and paid within 90 days of the filing deadline, or immediately together with the rest.
How payment works with electronic filing
Self-assessed amounts are paid by direct debit from a current account held with a bank partnered with Agenzia delle Entrate or with Poste Italiane. The account may belong to the declarant or to the person in charge of the electronic transmission, i.e. the intermediary. The declaration states the IBAN and the tax code of the account holder.
No Italian account? Three solutions
- 1A co-heir resident in Italy pays for everyone: the declaration can state the account of one of the heirs. The simplest solution when available.
- 2The firm pays as intermediary: you wire us in advance the exact amount of the taxes, which we confirm in writing, and we pay them by debit from the firm's account at the time of filing. You receive the receipts. This is an option we agree on case by case.
- 3F24 form in Italy through a proxy: possible when the declaration is filed at the office, but it is the slowest route and we use it only if the first two are not feasible.
Everything in writing, beforehand
Before filing we send you the tax calculation item by item. You pay only that figure, and only after seeing it. Taxes go to the State, not to us: the package fee is separate.
Transfers from abroad and exchange rates
Taxes are in euros. If your account is in another currency, consider your bank's fees and exchange rate: SEPA transfers from euro-area countries and Switzerland cost little, from other countries it is better to check first. The package fee, on the other hand, is paid on the site by card through Stripe, from any country.
Successions opened before 2025
For deaths up to 31 December 2024, inheritance tax, if due, is still calculated by Agenzia delle Entrate and a payment notice arrives, to be paid with an F24 form within 60 days. In this case too, if you don't have an Italian account, we can handle the payment through the firm.
Amounts change
Rates, allowances and minimums are those in force at the date of this guide. We always check the specific case and the official sources before calculating the taxes.
This guide's information is indicative and for information only. Every succession is unique: the final assessment is always on the specific case. We check your situation for free.