SUCCESSIONI: cosa cambia dal 2025! Le 3 principali NOVITÀ

Effective January 1, 2025, the inheritance tax system has been profoundly overhauled with the entry into force of the Succession and Donation Decree. These changes aim to simplify succession management by introducing new rules that affect both taxpayers and the competent offices. The Decree brings with it important changes, which concern: Self-assessment of inheritance tax The possibility of paying in installments Benefits for young heirs 1️⃣ Self-assessment of inheritance tax - One of the most significant changes is that the inheritance tax for inheritances opened from 2025 onwards must be self-assessed by the taxpayer. This represents a substantial change compared to the previous system, in which the Revenue Agency handled the assessment. Now, taxpayers must calculate the tax due and make the payment within 90 days of filing the inheritance tax return. 2️⃣ Payment in installments - Another innovation is the possibility of paying the self-assessed tax in installments. This measure offers greater financial flexibility, especially for inheritances involving large amounts. Taxpayers can choose to pay at least 20% of the total amount within the initial 90 days. The remaining 80% can be paid in eight quarterly installments for amounts under €20,000, or twelve quarterly installments for amounts exceeding €20,000. 3️⃣ Benefits for young heirs - Another very important innovation concerns young heirs, with the introduction of specific benefits. If the sole heir is under 26 and the estate includes real estate, banks and financial intermediaries must allow the release of the inherited assets. This release is intended to ensure that the heir has the necessary funds to cover land registry, mortgage, and stamp duty taxes. These three main changes represent a step toward more direct and responsible management of inheritance taxes. However, they require greater attention from taxpayers to comply with deadlines and payment methods. 0:00:00 | Introduction 0:00:37 | 1st new feature: self-assessment 0:01:27 | 2nd new feature: installment payments 0:02:13 | 3rd new feature: young heirs 0:03:01 | Conclusion PROCIDA VIVONE & PARTNERS ®️ Dr. Antonio Procida ✅ OUR CHANNELS Subscribe to our channels to stay up-to-date on our in-depth analyses of taxes and duties, including news, business strategies, bonuses, incentives, and tax defense. 🟥 YOUTUBE ➖ https://youtube.com/c/ProcidaVivonePa... 🟦 FACEBOOK ➖   / studioprocidavivone   ⬛ TIKTOK ➖ https://vm.tiktok.com/ZMeXQjQSM/ 📆 BOOK YOUR CONSULTATION ➖ https://www.studioprocidavivone.it/ap... For more information 📶 https://www.studioprocidavivone.it 📧 [email protected] ☎️ +39 089 7728531 📳 +39 3519642530 #inheritance #donations #accountant