Italian 2026 Finance Bill – Key Tax Measures: Support for Middle Incomes | Incentives / “flat tax” regimes for employment income| Continued incentives for investments and capital goods (businesses)| Flat-tax/HNWI“new-resident” regime adjustments (for high net-worth individuals) | Tax-collection and “fiscal-relief” measures: debt-collection amortization, freeze for property-transfer taxes | Tax treatment of dividends, capital gains, and financial income | Sectors/Special Taxes: financial intermediaries, “windfall” taxes, bank levy

Wills, Succession and Inheritance Taxes

Degrees of Kinship and Affinity Under Italian Law

The Italian Civil Code (Articles 74 ff) contain the criteria for determining the degree of kinship and affinity of your relatives.  This degree is a fundamental concept in Italian law and is an essential part of, among other things, the rules of inheritance and succession.

The table in the pdf document below below the degrees of kinship between you and one of your relatives under Italian law.

Your Relatives' Degree of Kinship

Relative Degree & Line
Parents 1st degree – direct ascending line
Grandparents 2nd degree – direct ascending line
Great-grandparents 3rd degree – direct ascending line
Children 1st degree – direct descending line
Grandchildren 2nd degree – direct descending line
Great-grandchildren 3rd degree – direct descending line
Brothers and sisters (siblings) 2nd degree – lateral relatives
Nieces / nephews (children of siblings) 3rd degree – lateral relatives
Grand-nieces / grand-nephews (children of nieces/nephews) 4th degree – lateral relatives
Children of grand-nieces / grand-nephews 5th degree – lateral relatives
Paternal and maternal uncles / aunts (parents’ siblings) 3rd degree – lateral relatives
Cousins (children of uncles/aunts) 4th degree – lateral relatives
Children of cousins 5th degree – lateral relatives
Children of children of cousins 6th degree – lateral relatives
Great-uncles / great-aunts (grandparents’ siblings) 4th degree – lateral relatives
Parents’ cousins 5th degree – lateral relatives
Children of parents’ cousins 6th degree – lateral relatives

If you have any questions , feel free to contact us.