This briefing is part of our legal hub for Bilingual Estate Planning Lawyer in Italy | Succession & Trusts.

Cross-Border Wills for Italy: The Choice of Law

For individuals with assets situated in both Italy and a common law jurisdiction, a single testamentary document is frequently insufficient to manage the complexities of cross-border succession. In the 2026 legal environment, the effective execution of cross-border wills requires a comprehensive understanding of not only how the Italian state interprets foreign instructions but also how the English conflict of laws determines the scope and limits of the personal representative's authority — a dimension that most advisory materials overlook entirely.

The Legal Framework: Civil Code Article 587

Italian testamentary law is established within the Civil Code, commencing at Article 587. Italy recognises three primary forms of will: the Olografo (handwritten), the Pubblico (executed before a Notary), and the Segreto (sealed and deposited). For a foreign will to be legally operative in Italy, it must undergo legalisation (typically via Apostille) and subsequently be formally published by an Italian Notary. The Notary maintains a statutory duty to ensure that the will does not contravene the mandatory rules of forced heirship unless an explicit and valid choice of law has been made in accordance with the Brussels IV Regulation.

The English Side: Dicey Rules 153–160

While most advisory materials focus exclusively on the Italian requirements, the conflict of laws imposes equally important constraints from the English side. The framework is stated in Dicey, Morris & Collins on the Conflict of Laws (15th Edition), Chapter 27, as Rules 153 to 160.

Rule 153: When Is an English Grant Required?

An English Grant of Probate (or Letters of Administration) is required for any property situated in England at the time of death. This applies regardless of the deceased's domicile or nationality. If the deceased held assets in both England and Italy, two parallel proceedings are required — one in each jurisdiction.

The English court has jurisdiction to grant probate or administration whenever the deceased:

If the deceased was domiciled abroad (e.g., in Italy), the English Grant is described as an ancillary grant — secondary to the primary proceedings in the country of domicile. The English court will generally follow the lead of the court of the domicile in identifying the appropriate personal representatives.

Rules 154–155: Types of English Grants

The English system recognises several forms of grant:

For deceased persons domiciled in a Commonwealth jurisdiction, the Colonial Probates Act 1892 permits the "sealing" of a Commonwealth grant in England, providing a simplified pathway to English authority. No equivalent exists for Italian grants — the Italy-UK gap is complete.

Rule 156: What Vests in the English Personal Representative

The English personal representative receives automatic title only to property locally situate in England at the time of death. Their authority does not extend to Italian assets. An English executor who assumes that their Grant of Probate gives them authority to sell an Italian villa, close an Italian bank account, or manage Italian shares is mistaken.

This creates a practical bifurcation: the English Grant covers English assets. Italian assets require separate Italian authority — typically obtained through the Notarial Publication of the foreign will plus the Dichiarazione di Successione.

Rule 158: The Lex Fori Governs Administration

The administration of the estate — the collection of assets, the payment of debts, the priority of creditors, the distribution of the residue — is governed by the law of the country that granted the representation (the lex fori).

This means:

Even within a single estate, two different systems of administration operate simultaneously. The priority of debts may differ between the two jurisdictions. The method of collection may differ. The rules governing the personal representative's liability to beneficiaries may differ. A coordinated approach is essential.

Rule 159: Foreign Grants Have No Operation

This is the most consequential rule for cross-border practitioners:

"A grant of representation under the law of a foreign country has no operation in England."

An Italian Atto di Notorietà (Deed of Notoriety) presented to a UK bank will be refused. An Italian court decree identifying specific persons as heirs has no automatic effect in England. The Italian heir must obtain an English Grant before they can access English assets.

The rule operates reciprocally: an English Grant of Probate has no operation in Italy. The English executor cannot present the London Probate to Banca Intesa and expect the account to be released.

The Hague Convention Gap

The reason this dual-track system exists is the absence of any treaty framework. The 1973 Hague Convention on the International Administration of Estates was intended to create a unified international instrument — a single grant that would be recognised across borders. The UK signed this Convention but never ratified it. It is in force in only three countries: Portugal, Slovakia, and the Czech Republic. There is therefore no treaty governing the mutual recognition of probate grants between the UK and Italy. Each jurisdiction's grant is invisible to the other.

Typical Conflicts with Common Law: The Scissionary Loop

A primary conflict exists regarding the "Scissionary System." Common law jurisdictions, including the UK and many US states, frequently apply a scissionary approach where real estate follows the law of its location (lex rei sitae), while movable assets follow the law of the deceased's domicile. Italy, following the framework of EU Regulation 650/2012, applies a unitary principle to the whole estate. This divergence can create a procedural loop where a choice of English law may refer the distribution of Italian real estate back to Italian law. Without specific anti-renvoi terminology, this loop can inadvertently reinstate the Italian forced heirship rules that the testator intended to bypass.

The 2026 Regulatory Environment: Executor Limitations

A frequent source of administrative friction involves the appointment and powers of executors. In common law, an executor holds legal title to the assets during the probate process. In the Italian legal environment, the role of the Esecutore Testamentario is strictly defined by the Civil Code. They act as a monitor of the heirs' compliance but do not take legal title to the property; assets in Italy pass directly to the heirs at the moment of death. If a foreign will utilises broad common law "trustee" concepts for an executor, the provision may be viewed as a legal nullity in Italy if it contradicts the definitions provided in the Civil Code.

The conflict of laws supports this limitation. Under Dicey Rule 158, the scope of an executor's authority is determined by the law that grants the representation. An English executor derives their powers from the English Grant. Those powers extend only to English-situated property. They do not extend to Italian property, where Italian law defines the executor's role as narrow and advisory rather than proprietary.

Operational Case Considerations

The Revocation Collision

Consider an individual who maintains separate wills for their English and Italian assets. If the English testamentary document contains a standard "all-encompassing" revocation clause intended to cancel "all previous wills," it may inadvertently revoke the Italian document as well. In 2026, an Italian court may determine that the English will validly revoked the Italian specific will, resulting in the Italian property being distributed according to the default laws of intestacy rather than the testator's intended wishes.

The solution is to include an expressly limited revocation clause in each will: "I revoke all previous wills relating to my assets situated in England" (or "in Italy," as appropriate). This preserves the integrity of both testamentary instruments.

The Mirror Will Prohibition

Consider a couple utilising "Mirror Wills" to ensure the surviving spouse inherits the entire estate. In Italy, joint wills or reciprocal succession agreements are strictly prohibited under the ban on Patti Successori (Succession Pacts). While a foreign mirror will may be partially recognised under the Brussels IV framework, it must be drafted with precise care to avoid being reclassified as a forbidden pact, which would render the document void under the mandatory provisions of the Italian Civil Code.

The Dual-Track Administration

Consider Maria, an Italian citizen domiciled in England, holding a London bank account and a Florentine apartment. Maria's English executor receives a Grant of Probate. Under Dicey Rule 156, the Grant vests only the London bank account in the executor. The Florence apartment requires separate Italian proceedings: publication of the will, Dichiarazione di Successione, and Voltura Catastale. Under Rule 158, the London account is administered under English law; the Florence apartment is administered under Italian law. The two tracks run in parallel. Neither recognises the other. Each has its own timeline, its own tax filings, and its own administrative requirements.

The Italian PIL Statute: Law 218/1995

Art. 46 — Succession by Nationality (Now Superseded for EU Cases)

Before Brussels IV, Italy determined the applicable succession law through Article 46 of Law 218/1995, which designated the law of the deceased's nationality at death. The testator could alternatively choose the law of the state in which they resided (Art. 46(2)), provided they still resided there at death.

This is fundamentally different from the English common law approach (domicile) and from the current Brussels IV approach (habitual residence). For practitioners advising on pre-2015 deaths, or on successions involving third-country connections outside the scope of Brussels IV, Art. 46 remains the governing provision.

Art. 47 — Formal Validity of Wills

Article 47 of Law 218/1995 provides a favour validitatis approach to testamentary form. A will is formally valid if it complies with the law of:

This is a generous rule that maximises the chances of a foreign will being recognised in Italy. An English will executed in England, by an English national, satisfies Art. 47 on multiple grounds. However, formal validity is only the first hurdle — the will must still be published by an Italian Notary to produce effects against the Italian land registry and tax authorities.

Art. 13 — Renvoi

Article 13 of Law 218/1995 governs renvoi (referral). Italy accepts renvoi in limited circumstances: if the foreign law designated by the Italian conflict rules refers back to Italian law (or to a third state's law that accepts the reference). However, renvoi is excluded where the parties have chosen the applicable law or where EU Regulations apply.

In the succession context, this creates a complex interaction. If Brussels IV applies, the Regulation's own renvoi provisions (Art. 34) govern. If Brussels IV does not apply (e.g., for pre-2015 deaths), Art. 13 of Law 218/1995 determines whether renvoi operates. This reinforces the need for anti-renvoi language in all cross-border wills: without it, the interplay between Art. 13 and the English scissionary system may produce unintended results.

Professional Legal Considerations

Testators and their advisors should ensure the synchronisation of all global testamentary documents to prevent conflicting outcomes or accidental revocations. Proper administration involves the inclusion of robust anti-renvoi language to close the scissionary loop and ensure that a choice of law remains effective for Italian real estate. Focus should be placed on defining the executor's scope in a manner that is functionally compatible with the Italian Civil Code to prevent administrative paralysis during probate.

Critically, practitioners should explain to clients the dual-track nature of cross-border estate administration. An English Grant covers English assets. Italian assets require separate Italian proceedings. There is no treaty or instrument that bridges this gap. The testator's estate plan must anticipate and accommodate both tracks.

Practitioners should also note the generous formal validity rule under Art. 47 of Law 218/1995 — an English will is almost always formally valid for Italian purposes. The real challenge is not validity but functionality: ensuring the will is structured to work within the Italian administrative system (publication, Dichiarazione di Successione, Voltura Catastale) without requiring judicial intervention.

Coordination with an Italian Notary during the drafting phase is a primary requirement for ensuring that a foreign will is prepared for publication and execution without the necessity for protracted judicial intervention or supplementary "Identity of Law" certificates.

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Additional Notes for Professionals

The English probate framework is stated in Rules 153–160 of Dicey, Morris & Collins on the Conflict of Laws (15th Edition), Chapter 27. The Italian PIL provisions are in Articles 13 (renvoi), 46 (succession — now largely superseded by Brussels IV), and 47 (formal validity of wills) of Law 218/1995. The non-ratification of the 1973 Hague Convention on International Administration of Estates is noted at footnote 1 of Chapter 27. Italian testamentary law is established at Articles 587 et seq. of the Codice Civile.

[!TIP] Authoritative Links: For more on the mandatory shares that may apply, see our note on Forced Heirship in Italy 2026 or Brussels IV in Italy 2026. For the dual-track procedure in detail, see The English Grant of Probate and Italian Assets.