
| :--- | :--- | | Procura Speciale | Property Sale / Purchase | Immediate | Single-use; Notarized. | | Procura Generale | Ongoing asset management | High Scraping | Transcription in archives. | | English LPA | Health / Financial decisions | Restricted | Apostille + Notarial Review. | | Irish EPA | Assisted decision-making | Restricted | ADMCA registration + Translation. |
Technical Risk: The "Incapacity" Trap
The most significant risk for UK/Irish clients is the loss of mental capacity.
The "Mirror POA" Solution
The only durable solution in 2026 is the drafting of a "Mirror POA". This is a bilingual instrument that complies with the Italian Civil Code but reflects the powers granted in your home country.
The International Context: Italians and the US "Durable POA"
For Italian residents with assets in the US:
The Verdict: Professional Determination
Cross-border representation in 2026 is a "Formality-First" audit. Success depends on the professional drafting of a Mirror POA that bridges the gap between common law flexibility and the rigidity of the Italian Notarial system. We provide the oversight necessary to perform a "Document Triage"—auditing your current powers and providing a legalized Italian Mirror—to ensure your assets remain manageable in the event of incapacity or absence.
Consult the Formalities Desk regarding your POA
[!TIP] Operational Triage: For more on the international rules of succession that often trigger these powers, see our briefing on the EU Succession Regulation (Brussels IV).
How can we help?
Discuss your tax or legal needs with a specialised lawyer.