Successione e Donazione 2026

Successione e Donazione 2026 is the Italian succession and gift tax simulator for intergenerational wealth planning.

2026 REFORM — DOUBLE EXEMPTION (D.Lgs. 139/2024) Following D.Lgs. 139/2024, Italy's gift and succession exemptions now operate independently. A parent can gift €1,000,000 to a child tax-free, and that same child retains a fresh €1,000,000 exemption at succession — totalling €2,000,000 tax-free per heir.

WHAT THE APP CALCULATES • Succession tax at 4%/6%/8% rates depending on kinship group • Gift tax — same rates and exemptions • Scenario A (all at death) vs Scenario B (gift now + inherit later) • Tax savings with double exemption — e.g. €40,000 on a €3M estate • Multi-heir distribution with individual €1M exemption per beneficiary • Property cadastral value: rendita × statutory multiplier

FREE TOOLS • Succession Calculator (single heir) • Property Calculator (cadastral value)

PREMIUM (one-time €9.99) • Full Double Exemption Simulator with Scenario A/B comparison • Multi-Heir Planner for complex distributions • Optimal donation suggestion • Ad removal

PARAMETER ACCURACY All rates, exemptions, and cadastral multipliers are sourced from official Italian legislation: D.Lgs. 346/1990 and D.Lgs. 139/2024 (Normattiva) and Agenzia delle Entrate. This app is for informational purposes — consult a notary or tax advisor for definitive planning.

ADVERTISING AND DATA The free tier uses Google AdMob to display ads. Premium removes advertising. Data is handled per our privacy policy.