Inheritance law is that set of rules that governs the events concerning an individual’s assets for the period after his or her death.
It is essential for anyone wishing to pass on their property to knowingly dispose of their assets in accordance with the rules laid down by law. But it is equally important for those who are ‘called to the estate’ to know the extent of the estate in terms of rights and burdens, also in order to assess whether or not to accept the inheritance.
Hence the need to be informed and to consider how to accept it. Inheritance also entails important tax burdens: in order to further facilitate the citizen, the second part of the guide has been devoted to tax regulations and an appendix summarising inheritance taxes has also been prepared.