Practical advice

When you lose someone, certainly you do not have the desire to take care of the bureaucratic tasks that you need to fulfill. That's why it's essential to make the right choice of the funeral company to rely on.

To avoid that unscrupulous and dignity people take advantage of the moments of pain and discouragement of families affected by a bereavement and to cope with these shameful situations that border on looting, the F.E.N.I.O.F. - National Federation of Funeral Honors Companies - has asked its members to sign the Code of Conduct. Adherence to this code is a gesture of responsibility and seriousness and also offers the possibility of freeing oneself from all those companies that pollute the category. By adhering to the code of conduct, each company undertakes to behave and operate at all times with the utmost respect for its customers.

It should be emphasized that it is the family members who choose in total freedom the company to which to rely. But we feel compelled to give some advice and guidance to all those families who find themselves in the need to choose a funeral home:

• Distrust companies reported by strangers and avoid those who present themselves at the home or place of death without having been contacted;
• turn to the trusted company and once you have established your needs and requests, get an estimated expense, those who work honestly make transparency their strong point;
• the professionalism of your interlocutor is the first sign of the seriousness of the company;
• remember that the invoice is partially deductible, so always have the invoice made which must be of the total amount and not only of the deductible portion;
• is good to know that funeral expenses are exempt from VAT.

Kinship is the legal relationship that exists between people who descend from the same jamb and therefore linked by a bond of consanguinity. Relatives in a straight line are the people who descend from each other (father-son), relatives in a collateral line are those who, despite having a common jamb (for example the father or grandfather), do not descend from each other (brothers or cousins). In the straight line the degree of kinship is calculated by counting people up to the common jamb, without calculating the progenitor.

In the collateral line the degrees are calculated by the generations, going up from one of the relatives up to the common jamb (to be excluded) and from this descending to the other relative.

KIN

Parents of the first degree:

• children and parents (straight line).

Second-degree parents:

• brothers and sisters; collateral line: sister, father (who is not counted), sister;
• grandchildren and grandparents; straight line: grandson, father, grandfather (who is not counted).

Third-degree parents:

• nephew and uncle; side line: nephew, father, grandfather (who is not counted) uncle;
• great-grandchildern and great-grandfather; straight line great-grandson, father, grandfather, great-grandfather (which is not counted).

Fourth-degree parents:

• cousins; collateral line: cousin, uncle, grandfather (who is not counted), uncle, cousin.

The law does not recognize the bond of kinship beyond the sixth degree.

RELATED

An affinity is the bond between one spouse and the relatives of the other spouse (the relatives of each spouse are not related to each other). The degree of affinity is the same that binds the relative of one of the spouses and therefore:

First-degree of affinity: father-in-law and son-in-law (as his wife is a first-degree relative with his father), father-in-law and daughter-in-law.

Second-degree of affinity: spouse and brother of the wife (as the wife is a second-degree relative with her brother) wife and sister of the husband etc.

Third-degree affinity: uncle of the husband with respect to the wife (as the uncle is a third-degree relative with respect to the husband-nephew) etc.

Fourth-degree members: husband's cousin to his wife (cousins are fourth-degree relatives among themselves).

We note that the spouses are neither relatives nor relatives.

The inheritance is devolved to the spouse, to the legitimate and natural descendants, legitimate ascendants, legitimate brothers, collateral, other relatives up to the 6th degree, to the State. In order they are excluded. Let's take an example:

• If somebody dies and leaves his wife and children, parents and siblings are excluded from the inheritance.
• If somebody dies without daughters and wife, the brothers and ascendants will inherit.

The law governing succession is governed by two fundamental principles that are limited to each other: testamentary freedom and the family transmission of wealth. In the first case, the freedom of the person to dispose of his interests beyond the boundary of life within the limits established by law is recognized. The second principle provides that in the absence of a will the law recognizes in the relationships of spouses or / and kinship up to the sixth degree a title to succeed that is to become heirs of the deceased. According to this principle of the family transmission of wealth, a share (which varies according to the case) of the assets always remains with the close relatives called - legitimate - (spouse, legitimate and natural children and ascendants in the absence of children).

The one called to the inheritance has the freedom to accept or reject what the succession promises him.
Acceptance is expressed by written act and the law provides for several ways to accept the inheritance which are:

1. express acceptance.
2. tacit acceptance.
3. accept with benefit of inventory.

EXPRESS ACCEPTANCE

Express acceptance consists of a written declaration showing the intention to accept the inheritance. The acceptance can be made, either in the presence of a notary, or even with a simple private agreement signed and dated by the acceptor.

TACIT ACCEPTANCE

It is said tacit acceptance when the inheritance, following a clear and unequivocal behavior, implies that you have accepted the inheritance, for example. appropriation of hereditary assets, provisions on the same assets, or promotion of an action due to the heir.

ACCEPTANCE WITH INVENTORY BENEFIT

The acceptance with benefit of inventory only concerns the heirs and not the legatees (those who have no family relationship but who benefit from a bequest by will). This is because of course the legatees are not liable in any way for the debts of the deceased. In fact, the acceptance with the benefit of inventory has the main purpose of separating the assets from the debts of the deceased. So by unconditionally accepting the inheritance, you also accept the debts. By accepting instead with the benefit of inventory, the heir does not see his assets affected as the debts to be paid will be equal to the value of the deceased's inheritance.

In general, whatever the method of acceptance, those called to inherit have ten years to decide whether to accept or not. If acceptance is not manifested within ten years, all rights to the inheritance are lost, which are devolved according to the rules established by law (Article 480 of the Civil Code). However, anyone who has an interest can ask the judge to set a deadline for accepting, after which the person called to the inheritance loses the right. Like acceptance, the renunciation of the inheritance is an act without conditions or terms, it concerns the entire inheritance and is revocable until a further heir has accepted the inheritance.

In any case, we recommend that you rely on a professional, notary or surveyor depending on the case, who will instruct you on the practice.

Art. 587 of the Civil Code defines the will as a "revocable act by which someone disposes, for the time in which he ceases to live, all or part of his possessions". Therefore the will expressed in the will can be partially or totally modified by the testator (the one who makes a will) through a subsequent will or third act delivered to the notary.

There are three forms of wills:

• the holographic will, that is the testator in his own hand, declares the will to dispose by dating and signing this provision.
• the public will, that is, drawn up by the notary who, in the presence of two witnesses, receives the declarations of the testator. The advantage of choosing this type of will consists in the fact that you have the possibility of obtaining advice from the notary on how to correctly formulate our wishes.
• the secret will delivered by the testator to the notary in a sealed envelope in front of two witnesses.

In the case of the deceased's will, an extract from the death certificate must be provided to the notary for its opening.

DONATION

The donation requires the form of a public deed, that is, a notarial deed, with the assistance of two witnesses under penalty of nullity. The public deed is necessary because the donor (who gives) and donee (who receives) must agree to donate and receive.

SUCCESSION

The inheritance tax was abolished by law no. 383 tdd 18.10.2001 and therefore for all the successions after that date and up to 31.21.2006 this tax was no longer paid. With the entry of the new 2007 financial law, the inheritance tax appears again. Our legislators have aimed to hit the big fortunes. In fact, the 2007 budget provides for a deductible of 1,000,000.00.- (million) euros for inheritances between parents and children and a deductible of 100,000.00.- (one hundred thousand) euros for inheritances between siblings. The deductible applies to each individual heir. The declaration of succession must always be submitted, in the event that real estate is part of the hereditary assets within 12 months of the death of the deceased. It must be presented at the local office of the Revenue Agency (old Registry Office) for registration.

Within 30 days from the registration of the declaration of succession, it is also necessary to submit the request to transfer the properties to the offices of the Land Registry. Those who inherit a house (not a luxury one) and if the same is for the "first home" heir can have benefits, which consist in the payment of a fixed fee (€ 168.00.-) both as regards the tax mortgage than cadastral, instead of 2% and 1%. In the event that the property is inherited by several heirs, to fall within the aforementioned benefits it is sufficient that at least one has the requisites to re-enter the facilities.

The heir's requirements to be eligible for the benefit are as follows:

• not to be the owner, exclusive or in communion with the spouse, of property rights, usufruct, use and residence of another house in the territory of the municipality where the inherited property is located;
• not to be the owner, not even for shares or in legal communion, throughout the national territory, of property rights, usufruct, use and dwelling or bare ownership, on another house, purchased, even by the spouse, taking advantage of the facilities for the purchase of the first home;
• if he does not already reside in the municipality where the property that is the subject of the inheritance is located, he must also undertake to establish residence within 18 months.

To the declaration of succession are attached, in plain paper:

• cadastral surveys;
• death certificate of the deceased;
• any substitutive declaration for the request for relief for the first home;
• certificate of urban use (for the land);
• tax settlement statement;
• receipt of tax payment;
• in the case of renunciation of the inheritance, an authentic copy of the report;
• in the case of tested succession, original or certified copy of the will.

It is also necessary to proceed with the self-liquidation payment with form F23 of mortgage and cadastral taxes, and the certificate must be attached to the return.

The heirs and legatees who have submitted the declaration of succession are exempt from the obligation of the declaration for the purposes of the Municipal Property Tax (I.C.I.). Indeed, it is up to the competent Inland Revenue offices to receive the declaration of succession and send a copy to each Municipality where the properties are located.

1. In case of lack of relatives able to fulfill the desire to be cremated, it is suggested to register with the SOCrem Cremation Society. In the Region it is based in Udine, whose forms are also available at our offices . It provides for a negligible annual membership fee. This company provides for the protection of the will at the time of death. (for further information call the Udine office from Monday to Friday after 4pm on 0432 512740)
2. By means of a declaration of will to be drawn up at a notary, especially if there is a discrepancy between the closest relatives in carrying out the will expressed.
3. By substitutive declaration of deed of notoriety signed by the closest heir and by all heirs of the same degree unanimously, namely:
   • by the spouse;
   • by all children (in the event of the death of the spouse, or missing spouse);
   • by the parents (or only parent if the other is deceased);
   • by the brothers (in the absence of the direct heirs mentioned above); and so on.

DEDUCTION FROM INCOME TAXES

Whatever the expense incurred for the funeral, the impThe maximum deductible from the tax return is equal to € 1,549.37.- The deduction is 19% of this sum (i.e. an amount just under 300 euros is returned to you). The invoice is made out to a single person, it being understood that in order to benefit from the deduction he must be a direct heir. This person may also declare that they have carried out the expenses together with other family members by making as many copies of the invoice as necessary and writing the following formula on each of them:

The undersigned (name) (surname) as (degree of kinship) of the deceased declares to have incurred the expenses referred to in this invoice in the name and on behalf of (names of family members). In faith. SIGNATURE

By doing this, each of the family members will be able to deduct their share of the aforementioned € 1,549.37.- (e.g. 5 co-participants in the expense = 1/5 deduction).

It is very important that the details of the invoice holder are correct and complete with the Tax Code. In fact, no changes can be made after one month from the date of issue of the invoice, for purely fiscal reasons.

Remember to hand over the health card to the ASL in your district of competence.

The holograph manuscript is the simplest, cheapest and most practical way to express one's will, in fact it does not require the presence of either a notary or witnesses, but in order not to be invalidated it must comply with precise formal rules.

The first requirement that a will must have to be called holographic is the spelling of the writing. The will must be written by the testator in his own hand, the absence of this requirement, for example in the case of a will written by a third person or with a typewriter, entails the nullity of the same. Writing must have the characteristic of habituality, meaning by habitual writing a writing that is used frequently by the testator in order to identify his personality.

The second requirement is the date. It must contain an indication of the day, month and year in which the will is drawn up. The absence of the date entails the annulment of the will. In fact, the lack of the date does not determine the nullity of the will but it is necessary, in the case of several wills, to establish which is the most recent and therefore the one to be considered valid.

The third requirement is that the will be signed by the testator. The signature must be handwritten, affixed to the end of the document and above all must be able to designate the testator with certainty. In the event that the will is not signed, it will be declared null and void.

In the will, the testator must indicate which wishes to be respected and among which persons and in what proportions his assets are divided. In the event that the testator does not respect the shares established by law to the legitimate, these or their heirs may request the reinstatement of their share, or they may renounce respecting the will of the testator. In the event that there are no legitimators, the testator can decide in total freedom to whom to entrust his assets.

If you have chosen to inherit a vehicle you must update the certificate of registration. The deadline for submission is 60 day from the acceptance of the inheritance.

In the case of several heirs, if only one of them wishes to register the vehicle, it is necessary to carry out two successive steps:

• first register the vehicle in the name of all heirs
• then transcribed in favor of the sole heir who intends to be the owner of the vehicle.

It is advisable to seek assistance from an automotive practices agency.

If there are no heirs entitled to the survivor's pension, it is not necessary to return the booklet to the I. N.P.S.; if there is an automatic credit in the bank of the pension, it is good to go and block it in order to avoid having to return subsequently the amounts received after death. If the deceased's spouse is still alive, he/she must apply for a survivor's pension on the appropriate form. It is good to contact a patronage where, on a case-by-case basis, they will give instructions on how to proceed. The war pension booklet must be returned to the municipality of residence. Some foreign pension institutions reimburse a part of the funeral expenses.

SURVIVOR'S PENSION

Having rights:

• spouse also divorced if holder of maintenance allowance;
• minor students or incapacitated;
• parents over 65 years of age dependent on the deceased and not holders of a direct pension (excluding social).

In the event that the deceased person is a widow or unmarried, the heirs (children, brothers, grandchildren) are entitled to the accruals of the thirteenth (in this case the booklet must be returned to inps with the request for accruals)

Requires for the law

The deceased is a pensioner, or on the date of death is eligible for retirement as an old age or disability.

Measuring of retirement

60% to the spouse and 20% to each child in the presence of the spouse; 40% to each child, in the absence of the spouse and 15% to each parent, sibling. The pension may not be less than 60% and more than 100% of that paid or due to the deceased.

STARTING DATE OF PENSION

From the 1st day of the month following the date of death.

Cessation of the law

For the spouse, in the case of marriage (double annuity settlement) for the nominable children:

• at the age of 18;
• at the age of 21, if a high school student;
• at the age of 26, if a university student.

For disabled children:

• no age limit.

Documents to be attached to the request

• Applied on a special form signed by the applicant;
• State of historical family;
• Deceased and spouse's pension balance;
• Holding Tax Code of the deceased, spouse and tax deductions;
• Marriage certificate;
• Model 740 or CUD (tax return);
• Eventual union delegation or mandate of assistance of a patronage;

In the case of requests for allowances for adult children:

• Certificate of school attendance (if student)
• Notorious act attesting to the cohabitation of the deceased.
• In case of request from parents, brother/sister:

Notorious act of cohabitation;

• Certificate of incapacity;
• Mod. RED/ANF.

N.B. all documents must be completed in simple paper use INPS.

ACCOMPANYING CHECK

Having rights:

the accompanying allowance is strictly personal and refers only to the disabled person. In the event, therefore, of the death of the latter, the conditions for its disbursement are missing, which being twelve months, has no possibility of counting and disbursement, of the thirteenth accruals to the heirs.

Cessation of the law:

From the day of death of the recipient.

Documents to produce:

• Certificate of death.

CIVIL INVALIDITY PENSION

Having rights:

there is no possibility of reversibility of this type of pension. The heirs can only submit the application to obtain the accruals of thirteenth.

Cessation of the law:

Dea day of death of the recipient.

Documents to attach for the request

• Applied for thirteenth accruals.
• Certificate of death.

BEARER SAVINGS BOOKS

Those in possession of the booklet can collect the balance at any time.
Nominative current account, with the name of the deceased: the balance is withdrawn only by succession.
Current account with the joint signature of two people and a holder dies: the balance is withdrawn only by succession.
Current account with separate signature of two people and a holder dies: the balance is withdrawn only by succession, but it is possible for the other person, before death, to make a withdrawal.

In the event that the heirs are not obliged to make the succession, the Bank to settle the balance normally requires the following documents:

• certificate of death (most often this is enough);
• notorious act by which the heirs of the deceased are identified;
• copy of the 740 model presented to the Tax Office.

WEAPONS

If the deceased had been the owner of a weapon it must be notified to the Carabinieri or the Police Headquarters within 8 days of death.

N.B. Do not move the weapons it is the duty of the Police to take them from the house and take them into custody even if you were already in possession of another weapon license. They will be held at the Police station until it will be registered onthe on the firearms license in your possession.

CONTRACTS

At the time of death of the holder of a contract for the provision of home facilities, it is necessary to go or write to the Service Manager Company to close the contract or request a transfer.

SUBSIDIZED GASOLINE

For those who are resident in the Friuli Venezia Giulia Region, you must return the regional fuel facilitation card to the CCIAA office together with a death certificate.

ConCentro - Reduced price Fuel office
Corso Vittorio Emanuele II, 56/A

Phone 0434 381694
Fax 0434 381626
benzine@pn.camcom.it
www.pn.camcom.it
Monday and Thursday 9.00-13.15

VAT

is it necessary, within a month, to close the VAT number at the registry offices.