Judicial Sales Institute Padua Ministerial Concessionaire for the Court of Padua Home page The Sales Institute News Guide + Advanced search OUR SERVICES Custody Compulsory collection of hereditary assets Movable goods All the categories SEARCH FOR Compulsory collection of hereditary assets From a juridical point of view, succession is the event through which one or more subjects (successors or heirs) take over all the juridical relationships owned by another person (the "de cuius"). The succession is mainly governed by the Civil Code in articles 456 et seq., While the rules dictated by the relative consolidated act, the legislative decree 346/90, modified by numerous subsequent provisions including the law, apply to the 383/01 - which abolished the inheritance tax, and the 2007 Budget Law - which reintroduced it. Let's look at the general rules relating to inheritance and related taxes. Specific and complex issues must be evaluated by deepening the subject by reading the laws and various directives of the Revenue Agency, perhaps with the help of a lawyer. WHO ARE THE HEIRS Legitimate heirs are, in general, relatives. Cohabitants are still excluded, but natural children (born out of wedlock) are allowed. An important distinction, to identify the beneficiaries of an inheritance, is linked to the existence or not of a will. IN THE ABSENCE OF TESTAMENT In this case, according to the principles of succession, the heirs of the entire assets (movable and real estate) are the spouse and children (and their children in representation), then the ascendants (parents and grandparents) and lastly analysis, if there are no other relatives, siblings and, on behalf of the same, their children. In any case, the spouse has the right of residence and the use of the furniture of the house of marital residence, if it falls into the inheritance. © 2012 IVG Padua VAT number 00761250281 - powered by Medianet PRIVACY POLICY | Via C. Battisti N ° 52 35100 PADUA (PD) Tel: 0498756509 Fax: 0498753811 Email: amministrazione@ivgpadova.com

Judicial Sales Institute Padua Ministerial Concessionaire for the Court of Padua Home page The Sales Institute News Guide + Advanced search Movable goods MOVABLE GOODS in evidence © 2012 IVG Padua VAT number 00761250281 - powered by Medianet PRIVACY POLICY | Via C. Battisti N ° 52 35100 PADUA (PD) Tel: 0498756509 Fax: 0498753811 Email: amministrazione@ivgpadova.com