AboutHenning Haarhaus Expertise I am a Certified German Lawyer and a Certfied Tax Expert. I practice in German business, tax & commercial law; e.g. business organisations, contracts; debt collections and international law. I also offer my legal services in the fields of German inheritance and inheritance tax law.
Experience I have been working as a German lawyer since 1999 in the forenamed fields.
Organizations Berlin Bar Association, German Association of Estate Succession and Inheritance Law, German-Korean Lawyers Association - Secretary General
Publications Please find a guide about the basics of German inheritance and real estate law in my online resource:
http://www.kanzlei-haarhaus.de
Education/Credentials - graduated as certified banker in 1989 - passed First State Exam (JD-equivalent) in 1994 - passed exam on expertise in the field of inheritance law in 2005 - Certified Tax Expert since 2007
Question Can you lodge a Declaration of Succession with a Notaio after 20 years from date of death? Does it matter that most of the beneficiaries live in Australia?
Answer I assume that your question refers to Italian inheritance law.
If the estate shall be accepted without any reservations you the inheritors would not need a notarial deed at all. The acceptance can be effected in writing or by any other action (e.g. by disposing of the estate). A notarial acceptance would only be compulsory if the inheritors wished to keep the estate separate from their assets because they want to avoid to become personally liable without limits for the decedentīs debts.
In principle, the entitlement to accept the inheritance becomes time-barred 10 years as of the opening of the estate or if the inheritance is subject to a precedent condition in the event of its occurence. I do not know if there are other deadlines for unusual cases. I also do not know what would happen if the deadline has expired. I would think that the next inheritors (i.e. the chldren of the inheritors would be called to succession).
It is possible to file a law suit for an extension of this deadline if you can show a respective interest (azione interrogatoria). However, I do not know if it is possible to take this action even after the deadline had already been expired.
