Marco Terrone
Independent Financial Advisor

Safeguard your legacy,
protecting your family's harmony.

The wealth accumulated in a lifetime of work and sacrifice represents the future of those you love. Planning its transmission in time means slashing high inheritance taxes and avoiding painful disputes among your heirs. Transfer peace of mind, not problems.

Succession Planning

The benefits of planning the generational transition

Dispute Prevention

The distribution of real estate and corporate shares without clear rules often causes bitter disputes among heirs, freezing assets. I help establish fair agreements to safeguard family unity.

Tax Optimization

Although Italy has generous exemptions, mortgage and cadastral taxes on real estate assets can be burdensome. I define transfers to minimize tax outlay.

Efficient Use of Protections

I integrate the use of life insurance policies (fully exempt from inheritance tax and protected from creditors), donations with reservation of usufruct, family pacts, or targeted wills to maximize protection.

Generational Service Flow

A clear 5-step path to guarantee an orderly, efficient, and protected transfer of wealth.

Step 01

Wealth Mapping

I map the entire financial, real estate, and corporate wealth, cross-referencing it with the family tree.

Step 02

Simulation

I calculate mortgage and cadastral taxes required by law and verify compliance with legal shares.

Step 03

Defining Intentions

I share your real distribution wishes and specific protection needs for spouses or vulnerable heirs.

Step 04

Legal Structure

I identify and plan the appropriate legal instruments (living or holographic wills, donations, policies).

Step 05

Notarial Deed

I assist you in the formal drafting of the will or in the execution of final notarial deeds.

Italian Inheritance Tax Simulator

Italian law provides very specific exemptions and rates. Calculate the estimated tax impact on the transfer of your assets and discover how to legally reduce taxes to zero.

Estimated Wealth Value € 1,200,000
Heir's Degree of Kinship

Applicable Exemption

€ 1,000,000

Taxable Amount

€ 200,000

Inheritance Tax Due

€ 8,000

Tax Savings with Correct Planning

Up to € 8,000 (Tax Eliminated)

By using instruments exempt from inheritance taxes (such as suitable life insurance, Italian government bonds, or family pacts for companies), it is possible to transfer wealth at zero tax.

Frequently Asked Questions on Succession

How do inheritance taxes work in Italy for close family members?

Italy currently has very favorable inheritance taxation compared to the rest of Europe: for spouses and children (direct line relatives), the rate is 4% but only applies to the portion of wealth exceeding the exemption threshold of 1 million euros per heir. For siblings, the exemption drops to 100,000 euros (rate 6%), while for other relatives or strangers there is no exemption and rates range from 6% to 8%.

Why are life insurance policies considered excellent succession planning tools?

Life insurance policies (Class I or specific multi-class policies) present extraordinary legal and tax advantages: the capital paid out to designated beneficiaries is completely exempt from inheritance tax. In addition, policies are not part of the deceased's estate (so funds are paid out quickly to beneficiaries without waiting for inheritance declaration processes) and are legally protected from creditors and seizure.

What is the reserved legal share and what happens if it is violated?

The "reserved legal share" (or quota legittima) is the portion of inheritance that Italian law guarantees to certain close relatives (spouse, children, and in the absence of children, ascendants), regardless of the provisions of the will. If a will infringes on an heir's legal share, the heir can challenge it through legal action ("action for reduction") to reclaim their rights. Proper planning prevents these high-stress situations and family disputes.

Succession and Real Estate within 360° Planning

Structuring tomorrow allows you to live with more freedom today. Coordinate the management of your estate with your current investments and ongoing retirement protections.

Discover 360° Financial Planning

Guard the fruit of your sacrifices

Schedule a meeting to simulate your wealth succession and structure a peaceful and efficient plan.