Pursuant to Italian regulations, when an individual passes away and Italian law applies (at least partly) to his/her estate, with certain exceptions and exemptions, the heirs are jointly obligated to submit an inheritance statement to the competent authorities within 12 months from the beginning of the inheritance procedure (which normally coincides with the date of the death) and to pay taxes accordingly.
It is important to be aware of such a deadline since delays normally entail penalties. Contact us for more information on the applicable procedure, connected formalities and exceptions.