IHT comparator
UK Inheritance Tax vs Italian Inheritance Tax
UK IHT runs at 40% on estates above the nil-rate band. Italian inheritance tax to children runs at 4% above €1M each. Once you have four years of Italian residency plus AIRE registration, your domicile shifts and Italian rules apply to your worldwide estate. The arithmetic for a £1.2M estate, worked out.
Surviving spouse?
Includes a main residence?
Nil-rate band £325,000 + Residence NRB £175,000 (with main home and direct descendants)
Italy: 4% rate on inheritance to direct descendants, with a €1,000,000 allowance per beneficiary. Surviving spouse: same.
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This tool is informational only. It does not constitute tax or legal advice. Confirm your specific position with a qualified Italian commercialista and a home-country adviser before making any decision.