The succession declaration is not always mandatory. The law (art. 28, para. 7 TUS) provides an exemption when THREE conditions apply TOGETHER. If even one is missing, the obligation returns.
The three exemption conditions
- 1The estate passes to the spouse and/or relatives in the direct line (children, parents).
- 2The hereditary assets do not exceed €100,000 in value.
- 3The estate does not include real estate or real rights over property.
One property is enough
Even a single property, however small in value, triggers the obligation regardless of the total. A home, land or garage changes everything.
Other cases of non-obligation
There are further cases of exemption or non-obligation, for example renouncing the inheritance before the 12-month deadline (art. 28, para. 5). Conditions can also change later: that is why assessment is always on the specific case.
We'll tell you for free
If your case suggests succession may not be required, we won't sell you a useless service: we'll tell you. Final verification remains on the specific case.
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.