The Italian law protects the relatives (for example your spouse), limiting the the freedom you have with your in fact a portion of the assets must be “reserved” to certain persons (called the “riservatari” or “forced heir”), even if this is contrary to the will expressed by the testatorThe disposable portion can then be defined as that part of the heritage of the fallen, in succession, of which the testator can freely dispose, without any constraint, that is, of what parts a testator may freely dispose with his own testament, and which parts should instead be reserved to the forced heir. If the testator leaves a spouse and two children, the spouse will be entitled to ¼ of the estate, and children ¼ each in this case, the available portion, i.e.
the portion which the testator can freely dispose of, will be the remaining¼.
To the forced heir is legally entitled to the following allowances (the so-called “share reserve” or “legitimate”), on which they can impose or charges, or conditions of any kind on the part of the testator. In addition to the spouse are always reserved the right of residence on the house used as the family residence and use of the furniture and the accompanying, if the house was the property of the person whose inheritance it is, or municipality.
These rights are a burden on the portion that is available: the legitimate or natural portion of the reserve for the son is a third.
The spouse receives the other third of the assets in addition to the right of the house, the total portion of the reserve is three-quarters of which paid to the spouse one quarter of the estate and one half to the children, to be divided in equal parts among all.
If the ascendants are more than one, the share to them is reserved is allocated with the same procedures envisaged for the succession to the legitimate: If the testament infringe the rights of riservatari, the testament itself will produce its effects only part of the art. it establishes that the provisions in excess of the share which the deceased could dispose are subject to reduction in the limits of the quota the same. The allowance notice and order report, due from the employer to the death of the employee shall be paid, pursuant to, to the spouse, the children, and, if lived to the load of the worker, to the relatives within the third degree, and the like within the second. The relationship of marriage, kinship or affinity with the deceased-raises, on the heads of the subjects indicated above, the claim against the employer. because they mature for the fact of death and then, subsequently to this. Therefore, the allowance does not fall within the hereditary and are not subject to inheritance tax. provides for the possibility, in case of absence of the spouse, children, relatives within the third degree and relatives within the second degree, and living the responsibility of the worker, to dispose by testament of the payment in lieu of notice and indemnities in favour of persons or bodies, associations or foundations, in Fact, pursuant to art. c, the beneficiary acquires the effect of the designation, right in relation to insurance, for which the amounts paid following the death of the insured person not included in the inheritance, are not subject to, nor to calculate whether there is a lesion of the legitimate. The beneficiary will only be required to return to the possible heirs, who were harmed, the amount of the premiums paid by the testator. The designation of beneficiary may be made by the contractor at the time of the signing of the policy or, with a later written declaration communicated by the same, to the insurer, or by testament. The contractor can at any time change the beneficiary with the next annotation in the policy approved by the insurer or with a last will and testament replacing the other persons or entities to the people that have already been designated as beneficiaries.
