The reserved share
Italian law reserves a portion of the estate to certain close relatives. The available share and reserved shares depend on the family situation existing at the opening of succession.
The notional estate
Assessment of infringement requires the so-called riunione fittizia: net relictum is combined with relevant lifetime gifts in order to calculate the estate against which reserved shares are measured.
Reduction action
Where dispositions exceed the available share, the forced heir may seek reduction within the statutory framework. The order in which testamentary dispositions and gifts are reduced matters.
Evidence and valuation
The claimant must identify the assets and dispositions relevant to the calculation. Valuation, documentary evidence and reconstruction of indirect gifts can therefore be decisive.
Strategy before litigation
Before bringing proceedings, it is essential to quantify the alleged infringement, identify the target dispositions and consider settlement structures capable of preserving asset value.