Does Canada's foreign buyer ban affect Canadians buying in Italy?

This is the most important question for Canadian buyers in Italy right now. Italy applies a reciprocity principle in its property law: a foreigner can buy property in Italy if (and only if) Italian citizens enjoy the same property rights in the foreigner's home country. For decades, this was not a concern for Canadians because Canada had no restrictions on foreign property buyers. Canada's Prohibition on the Purchase of Residential Property by Non-Canadians Act (colloquially the 'foreign buyer ban') came into force in January 2023 and was extended through 2027. This law restricts non-Canadians from buying Canadian residential property in designated CMAs (Census Metropolitan Areas) — including Toronto, Vancouver, Calgary, and other cities. The legal question is whether this triggers Italy's reciprocity principle as applied to Canadians attempting to buy residential property in Italy. Italian legal opinion is divided. Most Italian notai have continued processing Canadian purchases without flagging the reciprocity issue. However, a minority of notai have raised concerns, particularly in areas where foreign investment is more politically sensitive. The practical advice: engage an Italian lawyer (not just a notaio) before any purchase, specifically ask whether the Canada foreign buyer ban creates any reciprocity exposure, and get a written opinion. The risk is low but real — and a transaction that fails at notaio certification is a problem.

What is the codice fiscale and how do I get one in Canada?

The codice fiscale is Italy's tax identification code — a 16-character alphanumeric code unique to each individual. It is required for all property transactions, banking, utility contracts, and any interaction with Italian bureaucracy. It is not a residency permit. You can obtain a codice fiscale at any Italian consulate in Canada (Toronto, Montreal, Vancouver) — the process is free and takes about 10–15 minutes with your passport. Some consulates offer this on a walk-in basis; others require an appointment. Alternatively, your Italian lawyer can obtain it on your behalf via a power of attorney, which is useful if you are buying remotely. The codice fiscale is calculated algorithmically from your name, birthdate, and place of birth — your lawyer or the Italian Revenue Agency (Agenzia delle Entrate) can calculate it in advance. Note: the codice fiscale is different from the Partita IVA (VAT number), which is for businesses and not needed for personal property ownership.

What is Italy's 7% flat tax regime for retirees and how do I qualify?

Article 24-ter of Italy's TUIR (Tax Code), introduced in the 2017 Budget Law, offers a flat 7% tax on all foreign-source income for retirees who transfer their tax residence to qualifying Italian municipalities. The 10-year flat tax replaces Italy's standard progressive rates (which reach 43% at higher incomes). To qualify: you must be receiving a foreign pension (CPP, OAS, private pension, RRIF income all qualify); you must not have been an Italian tax resident in the five years prior to application; and you must relocate to a qualifying municipality — currently defined as municipalities in Abruzzo, Basilicata, Calabria, Campania, Molise, Puglia, Sardinia, or Sicily with fewer than 20,000 inhabitants (in many cases, fewer than 3,000). The 7% rate applies to all foreign-source income — your entire CPP, OAS, RRIF, and investment income from Canada is taxed at 7% in Italy for 10 years. Combined with Italy's 15% treaty withholding on Canadian pensions, the total Italian-Canadian effective tax rate for a retiree in southern Italy is lower than the standard Canadian rate many people pay before leaving. This regime is genuinely transformative for Canadian retirees who are drawn to Puglia, Sicily, or Calabria. Engage an Italian tax accountant (commercialista) and a Canadian cross-border tax adviser simultaneously — the interaction between the Italian 7% regime and Canada's departure tax requires careful planning.

How does forced heirship (legittima) work in Italy and how does it affect Canadians?

Italy's Civil Code (Articles 536–564) imposes mandatory inheritance rights on certain heirs, regardless of what your will says. These are called the legittima or quota di riserva. The mandatory shares are: if you leave only a spouse — 50% to spouse. If you leave one child — 50% to the child. If you leave a spouse and one child — 33% each to spouse and child, 34% free. If you leave two or more children — 50% split equally among children. If you leave a spouse and two or more children — 25% to spouse, 25% to each of two children (minimum). These rules apply specifically to your Italian property even if your main estate is Canadian and your will is governed by Canadian law. Under EU Regulation 650/2012 (Brussels IV), you can elect that the law of your country of nationality (Canada) governs your entire succession — but this election must be explicitly made in your will and validated by an Italian legal specialist. Without the Brussels IV election, Italian forced heirship rules apply to your Italian real estate. This is particularly important for blended families, second marriages, or estate plans that leave Italian property to non-children beneficiaries. Get cross-border estate planning advice before buying — it is much simpler to structure this correctly upfront than to unwind it from an estate.

Are Italy's €1 house programs real — and are they right for Canadians?

Yes, they are real — and they require very careful evaluation before participating. Various Italian municipalities (Mussomeli in Sicily, Cantiano in Le Marche, Ollolai in Sardinia, Cinquefrondi in Calabria, and dozens of others) have sold residential properties for symbolic prices of €1–€2 to buyers who commit to renovating them within 3 years. The purchase cost is not the challenge — the challenge is everything else. You are buying a structurally unknown property that may require €50,000–€200,000+ in renovation. Italian building codes and renovation permits are notoriously bureaucratic. You need a licensed Italian geometra (surveyor/architect) and Italian-speaking contractors. If you miss the renovation deadline, you typically forfeit a €5,000–€20,000 performance bond and may lose the property. Some municipalities require you to register as an Italian resident. For Canadians who are not already experienced in Italian construction, do not speak Italian, and cannot spend extended time managing the renovation, the €1 house is rarely the deal it appears. For Canadians with Italian construction experience, strong language skills, and extended time availability, a €1 house in a charming Sicilian hilltop town with full renovation can still deliver a genuine bargain — a renovated property for €100,000–€150,000 all-in that would fetch €200,000–€300,000 in similar markets.

What are Italy's property taxes for non-resident Canadian owners?

The main taxes for Canadian non-resident property owners are: IMU (Imposta Municipale Propria) — the annual property tax paid to the municipality, set between 0.2% and 1.06% of the assessed value (rendita catastale multiplied by 160 for residential). Primary residences (only one property and actually used as main residence) are exempt from IMU — but as a non-resident Canadian, you almost certainly do not qualify for the primary residence exemption. Effective annual IMU rates are quite reasonable because the assessed (cadastral) value is typically 30–50% below market. TARI (Tassa Rifiuti) is a waste management tax paid to the municipality, typically €100–€400/year. IRPEF (Imposta sul Reddito delle Persone Fisiche) applies to rental income. Non-residents pay Italian income tax on Italian-source rental income — at standard progressive rates unless you use the cedolare secca (optional flat tax of 21% on gross rent for long-term rentals, 24% for short-term). Capital gains: if you sell within 5 years of purchase, the gain is subject to 26% Italian capital gains tax. After 5 years, the gain is fully exempt. This 5-year holding period rule is simpler and more generous than most other markets for long-term investors.

Can I rent out my Italian property short-term on Airbnb?

Yes, with licensing requirements. Short-term rental (affitto breve, defined as rentals under 30 days) in Italy requires a CIN (Codice Identificativo Nazionale) — a national identification code for each rental property, introduced by legislation in 2024. You must register with the national short-term rental registry and display the CIN code in all listings and at the property entrance. The CIN number is issued by the Italian Ministry of Tourism. Additionally, municipalities — particularly Florence, Venice, Rome, and popular coastal and ski areas — have introduced their own regulations, including caps on the number of short-term rental days, tourist taxes (imposta di soggiorno) payable by guests, and in some cases outright bans on new short-term rental licences in historic centres. Venice, for example, has introduced significant restrictions. Tuscany and Puglia's countryside properties typically face fewer restrictions than urban centres. Before buying specifically for short-term rental income, verify the specific property's municipality regulations, confirm CIN registration is available, and build tourist tax compliance (typically €1–€5/night/guest) into your financial model.

What are my CRA obligations as a Canadian who owns property in Italy?

As a Canadian tax resident who owns Italian property: T1135 (Foreign Income Verification Statement) is required annually if the adjusted cost base of your Italian property exceeds CAD $100,000. File with your T1 return by April 30. T776 (Statement of Real Estate Rentals) if you earn rental income — report gross Italian rental income in CAD, deduct eligible expenses, and claim T2209 Foreign Tax Credit for Italian income tax (cedolare secca or regular IRPEF) paid on that rental income. Capital gains on sale must be reported in Canada. Your ACB is set in CAD at time of purchase using the EUR/CAD exchange rate, and exchange rate movements between purchase and sale affect your Canadian gain calculation. The Canada-Italy Tax Convention reduces Italian withholding on CPP and OAS to 15%. If you establish Italian tax residency (183+ days/year), you become subject to Italian tax on worldwide income — at that point, the 7% flat tax regime for qualifying southern-town retirees may apply and should be evaluated with a cross-border tax specialist.

Does Canada's foreign buyer ban affect Canadians buying in Italy?

This is the most important question for Canadian buyers in Italy right now. Italy applies a reciprocity principle in its property law: a foreigner can buy property in Italy if (and only if) Italian citizens enjoy the same property rights in the foreigner's home country. For decades, this was not a concern for Canadians because Canada had no restrictions on foreign property buyers. Canada's Prohibition on the Purchase of Residential Property by Non-Canadians Act (colloquially the 'foreign buyer ban') came into force in January 2023 and was extended through 2027. This law restricts non-Canadians from buying Canadian residential property in designated CMAs (Census Metropolitan Areas) — including Toronto, Vancouver, Calgary, and other cities. The legal question is whether this triggers Italy's reciprocity principle as applied to Canadians attempting to buy residential property in Italy. Italian legal opinion is divided. Most Italian notai have continued processing Canadian purchases without flagging the reciprocity issue. However, a minority of notai have raised concerns, particularly in areas where foreign investment is more politically sensitive. The practical advice: engage an Italian lawyer (not just a notaio) before any purchase, specifically ask whether the Canada foreign buyer ban creates any reciprocity exposure, and get a written opinion. The risk is low but real — and a transaction that fails at notaio certification is a problem.

What is the codice fiscale and how do I get one in Canada?

The codice fiscale is Italy's tax identification code — a 16-character alphanumeric code unique to each individual. It is required for all property transactions, banking, utility contracts, and any interaction with Italian bureaucracy. It is not a residency permit. You can obtain a codice fiscale at any Italian consulate in Canada (Toronto, Montreal, Vancouver) — the process is free and takes about 10–15 minutes with your passport. Some consulates offer this on a walk-in basis; others require an appointment. Alternatively, your Italian lawyer can obtain it on your behalf via a power of attorney, which is useful if you are buying remotely. The codice fiscale is calculated algorithmically from your name, birthdate, and place of birth — your lawyer or the Italian Revenue Agency (Agenzia delle Entrate) can calculate it in advance. Note: the codice fiscale is different from the Partita IVA (VAT number), which is for businesses and not needed for personal property ownership.

What is Italy's 7% flat tax regime for retirees and how do I qualify?

Article 24-ter of Italy's TUIR (Tax Code), introduced in the 2017 Budget Law, offers a flat 7% tax on all foreign-source income for retirees who transfer their tax residence to qualifying Italian municipalities. The 10-year flat tax replaces Italy's standard progressive rates (which reach 43% at higher incomes). To qualify: you must be receiving a foreign pension (CPP, OAS, private pension, RRIF income all qualify); you must not have been an Italian tax resident in the five years prior to application; and you must relocate to a qualifying municipality — currently defined as municipalities in Abruzzo, Basilicata, Calabria, Campania, Molise, Puglia, Sardinia, or Sicily with fewer than 20,000 inhabitants (in many cases, fewer than 3,000). The 7% rate applies to all foreign-source income — your entire CPP, OAS, RRIF, and investment income from Canada is taxed at 7% in Italy for 10 years. Combined with Italy's 15% treaty withholding on Canadian pensions, the total Italian-Canadian effective tax rate for a retiree in southern Italy is lower than the standard Canadian rate many people pay before leaving. This regime is genuinely transformative for Canadian retirees who are drawn to Puglia, Sicily, or Calabria. Engage an Italian tax accountant (commercialista) and a Canadian cross-border tax adviser simultaneously — the interaction between the Italian 7% regime and Canada's departure tax requires careful planning.

How does forced heirship (legittima) work in Italy and how does it affect Canadians?

Italy's Civil Code (Articles 536–564) imposes mandatory inheritance rights on certain heirs, regardless of what your will says. These are called the legittima or quota di riserva. The mandatory shares are: if you leave only a spouse — 50% to spouse. If you leave one child — 50% to the child. If you leave a spouse and one child — 33% each to spouse and child, 34% free. If you leave two or more children — 50% split equally among children. If you leave a spouse and two or more children — 25% to spouse, 25% to each of two children (minimum). These rules apply specifically to your Italian property even if your main estate is Canadian and your will is governed by Canadian law. Under EU Regulation 650/2012 (Brussels IV), you can elect that the law of your country of nationality (Canada) governs your entire succession — but this election must be explicitly made in your will and validated by an Italian legal specialist. Without the Brussels IV election, Italian forced heirship rules apply to your Italian real estate. This is particularly important for blended families, second marriages, or estate plans that leave Italian property to non-children beneficiaries. Get cross-border estate planning advice before buying — it is much simpler to structure this correctly upfront than to unwind it from an estate.

Are Italy's €1 house programs real — and are they right for Canadians?

Yes, they are real — and they require very careful evaluation before participating. Various Italian municipalities (Mussomeli in Sicily, Cantiano in Le Marche, Ollolai in Sardinia, Cinquefrondi in Calabria, and dozens of others) have sold residential properties for symbolic prices of €1–€2 to buyers who commit to renovating them within 3 years. The purchase cost is not the challenge — the challenge is everything else. You are buying a structurally unknown property that may require €50,000–€200,000+ in renovation. Italian building codes and renovation permits are notoriously bureaucratic. You need a licensed Italian geometra (surveyor/architect) and Italian-speaking contractors. If you miss the renovation deadline, you typically forfeit a €5,000–€20,000 performance bond and may lose the property. Some municipalities require you to register as an Italian resident. For Canadians who are not already experienced in Italian construction, do not speak Italian, and cannot spend extended time managing the renovation, the €1 house is rarely the deal it appears. For Canadians with Italian construction experience, strong language skills, and extended time availability, a €1 house in a charming Sicilian hilltop town with full renovation can still deliver a genuine bargain — a renovated property for €100,000–€150,000 all-in that would fetch €200,000–€300,000 in similar markets.

What are Italy's property taxes for non-resident Canadian owners?

The main taxes for Canadian non-resident property owners are: IMU (Imposta Municipale Propria) — the annual property tax paid to the municipality, set between 0.2% and 1.06% of the assessed value (rendita catastale multiplied by 160 for residential). Primary residences (only one property and actually used as main residence) are exempt from IMU — but as a non-resident Canadian, you almost certainly do not qualify for the primary residence exemption. Effective annual IMU rates are quite reasonable because the assessed (cadastral) value is typically 30–50% below market. TARI (Tassa Rifiuti) is a waste management tax paid to the municipality, typically €100–€400/year. IRPEF (Imposta sul Reddito delle Persone Fisiche) applies to rental income. Non-residents pay Italian income tax on Italian-source rental income — at standard progressive rates unless you use the cedolare secca (optional flat tax of 21% on gross rent for long-term rentals, 24% for short-term). Capital gains: if you sell within 5 years of purchase, the gain is subject to 26% Italian capital gains tax. After 5 years, the gain is fully exempt. This 5-year holding period rule is simpler and more generous than most other markets for long-term investors.

Can I rent out my Italian property short-term on Airbnb?

Yes, with licensing requirements. Short-term rental (affitto breve, defined as rentals under 30 days) in Italy requires a CIN (Codice Identificativo Nazionale) — a national identification code for each rental property, introduced by legislation in 2024. You must register with the national short-term rental registry and display the CIN code in all listings and at the property entrance. The CIN number is issued by the Italian Ministry of Tourism. Additionally, municipalities — particularly Florence, Venice, Rome, and popular coastal and ski areas — have introduced their own regulations, including caps on the number of short-term rental days, tourist taxes (imposta di soggiorno) payable by guests, and in some cases outright bans on new short-term rental licences in historic centres. Venice, for example, has introduced significant restrictions. Tuscany and Puglia's countryside properties typically face fewer restrictions than urban centres. Before buying specifically for short-term rental income, verify the specific property's municipality regulations, confirm CIN registration is available, and build tourist tax compliance (typically €1–€5/night/guest) into your financial model.

What are my CRA obligations as a Canadian who owns property in Italy?

As a Canadian tax resident who owns Italian property: T1135 (Foreign Income Verification Statement) is required annually if the adjusted cost base of your Italian property exceeds CAD $100,000. File with your T1 return by April 30. T776 (Statement of Real Estate Rentals) if you earn rental income — report gross Italian rental income in CAD, deduct eligible expenses, and claim T2209 Foreign Tax Credit for Italian income tax (cedolare secca or regular IRPEF) paid on that rental income. Capital gains on sale must be reported in Canada. Your ACB is set in CAD at time of purchase using the EUR/CAD exchange rate, and exchange rate movements between purchase and sale affect your Canadian gain calculation. The Canada-Italy Tax Convention reduces Italian withholding on CPP and OAS to 15%. If you establish Italian tax residency (183+ days/year), you become subject to Italian tax on worldwide income — at that point, the 7% flat tax regime for qualifying southern-town retirees may apply and should be evaluated with a cross-border tax specialist.

Can Canadians Buy Property in Italy? | Complete 2026 Answer

Reviewed on March 2026 by the Compass Abroad editorial team

Yes — Italy generally allows Canadians to buy property with no restrictions. A codice fiscale (Italian tax code, free at any Italian consulate in Canada) and a notaio are the only prerequisites. However: Italy's reciprocity principle means that if Canada restricts Italian citizens from buying property here, Italy can restrict Canadians from buying there. Canada's foreign buyer ban (2023–2027) creates a legal grey area — verify with your Italian lawyer before purchasing.

The upside case for Italy is compelling: the 7% flat tax for retirees relocating to qualifying southern municipalities is one of Europe's most powerful tax incentives. Capital gains are exempt after 5 years. The market offers extraordinary diversity from Lake Como luxury to €1 houses in Sicily. The downside: Italy's bureaucracy is real, forced heirship requires estate planning, and the €1 house programs need honest evaluation.

Key Takeaways

Italy generally imposes no restrictions on foreign property buyers — Canadians can purchase freehold property with a codice fiscale (Italian tax code) and an Italian notaio (notary).
IMPORTANT: Italy applies reciprocity — if Canada restricts Italian citizens from buying property in Canada, Italy can restrict Canadians from buying in Italy. Canada's Foreign Buyer Ban (2023–2027) creates a legal grey area that must be verified with your Italian notaio before proceeding.
The codice fiscale is Italy's tax identification number (equivalent to a SIN). It is required for all property transactions and is free to obtain at any Italian consulate in Canada.
Italy's 7% flat tax incentive for retirees relocating to eligible southern Italian municipalities is one of the most compelling deals in European tax planning — a flat 7% on all foreign-source income for 10 years.
Forced heirship (legittima) in Italy reserves mandatory portions of your estate for children and a surviving spouse. This directly conflicts with common Canadian estate planning strategies and requires cross-border legal coordination.
IVA (VAT) or imposta di registro (registration tax) applies at purchase. New builds from a developer: 4–10% IVA. Resale from a private seller: 2–9% registration tax depending on use.
Italy has no Canada-Italy tax treaty equivalent to Canada-Portugal — there IS a Canada-Italy Tax Convention, which reduces withholding on CPP and OAS to 15%.
The euro exchange rate (approximately CAD 0.64/EUR) applies to all Italian property transactions — the same headwind as Portugal and Spain.
Italy's €1 house programs (particularly in Sicily, Sardinia, and Calabria) attract Canadian media attention but require renovation commitments, permits, and local bureaucracy that many buyers underestimate.
Tuscany, Puglia, Lake Como, the Amalfi Coast, and Sicily each have distinct micro-markets — price, liquidity, rental regulation, and bureaucratic complexity all vary significantly.

Canadian Ownership in Italy: Key Facts

Can Canadians buy?: Generally YES — but verify reciprocity with notaio first due to Canadian foreign buyer ban(Italian civil code + reciprocity principle)
Codice fiscale required?: Yes — before signing any contract or deed(Italian tax law)
Canada-Italy tax treaty?: Yes — 15% withholding on CPP/OAS/pensions(Canada-Italy Tax Convention)
7% flat tax regime?: Available in qualifying southern municipalities for retirees from abroad — 10-year term(Italian Budget Law 2017, art.24-ter)
Forced heirship?: Yes — legittima reserves mandatory shares for children/spouse(Italian Civil Code art.536–564)
Registration tax (resale, primary): 2% on cadastral value (private seller); 4% (developer)(Italian Revenue Agency (Agenzia delle Entrate))
Registration tax (resale, secondary): 9% on cadastral value (private seller); 10% IVA + 4% (developer)(Agenzia delle Entrate)
Annual IMU (property tax): 0.2–1.06% of assessed value; primary residence exempt(Agenzia delle Entrate)
Capital gains (non-resident)?: 26% on net gain if sold within 5 years; exempt after 5 years(TUIR art.67)
Total closing costs (buyer)?: Approximately 7–12% of purchase price(Market norms)

Reciprocity Risk: Canada’s Foreign Buyer Ban

Italy applies a reciprocity principle: foreigners can buy Italian property if their home country grants equivalent rights to Italian citizens. Canada’s foreign buyer ban (Prohibition on the Purchase of Residential Property by Non-Canadians Act, 2023–2027) restricts some foreign buyers from purchasing Canadian residential property.

Practical advice: Most Canadian purchases have proceeded without issue. But get written confirmation from your Italian notaio or lawyer that this reciprocity question has been considered and does not affect your specific transaction. Do this before making any deposit payment.

Italian Property Taxes for Canadian Buyers

Italy’s property tax structure is more nuanced than most other markets because the registration tax is calculated on the cadastral value (assessed value), which is typically 30–50% below market value. This makes effective rates significantly lower than the headline percentages suggest.

Italian property taxes and closing costs for Canadian buyers (2026)
Cost Item	Rate / Amount	Applies To	Notes
Imposta di Registro (Registration tax) — primary residence	2% of cadastral value (min €1,000)	Resale from private seller, primary residence	Cadastral value is typically 30–50% below market — effective rate is low
Imposta di Registro — secondary/vacation home (non-primary)	9% of cadastral value (min €1,000)	Resale from private seller, non-primary use	Applies to most Canadian vacation home buyers
IVA (VAT) from developer — primary residence	4% of purchase price	New builds, primary residence election	Must declare primary residence intent
IVA (VAT) from developer — secondary home	10% of purchase price	New builds, non-primary use	Applies to most Canadian new-build buyers
Notaio fees	1–3% of purchase price	All purchases	Notaio is a neutral public official — not your advocate
Lawyer fees	1–2% of purchase price	All purchases	Strongly recommended — verify title, negotiation, due diligence
Land registry and cadastre	€200–€1,000	All purchases	Fixed fees for registration and cadastral update
Annual IMU	0.2–1.06% of assessed value	All non-primary owners	Set by municipality; primary residences are fully exempt
TARI (waste collection)	Varies by municipality	All owners	Annual waste management tax; typically €100–€400/year

For most Canadians buying a vacation home in Tuscany, Puglia, or Lake Como — purchasing resale from a private seller — the 9% registration tax on cadastral value is the key number. On a property with a cadastral value of €150,000 (market value perhaps €350,000), the registration tax is €13,500 — a far lower effective rate than Portugal’s IMT or Spain’s ITP.

Italy’s 7% Flat Tax for Retirees: One of Europe’s Best Deals

If you are a Canadian retiree willing to live in a qualifying southern Italian municipality, Article 24-ter of Italy’s tax code offers a flat 7% tax rate on all foreign-source income for 10 years. This includes CPP, OAS, RRIF income, dividends, rental income from Canadian property, and investment returns — taxed at 7% in Italy regardless of amount.

Qualifying municipalities are currently in Abruzzo, Basilicata, Calabria, Campania, Molise, Puglia, Sardinia, and Sicily — specifically those with fewer than 20,000 inhabitants (updated lists issued annually by the Revenue Agency). This covers much of the iconic Italian south: Alberobello and Ostuni in Puglia, the hill towns of Sicily, the Calabrian coast, and rural Basilicata and Abruzzo.

To qualify, you must not have been an Italian tax resident in the five years prior to application. The application is filed with Italy’s Revenue Agency (Agenzia delle Entrate) when you file your first Italian tax return as a new resident.

The interaction with Canada’s departure tax requires advance planning — emigrating from Canada is a taxable event. See our Canada departure tax guide and engage a cross-border tax specialist before making the move.

Forced Heirship (Legittima): The Estate Planning Trap

Italy’s Civil Code reserves mandatory inheritance shares (the legittima) for a surviving spouse and children, regardless of what your will says. If your Italian property forms part of your estate, those shares apply — even if the rest of your estate is entirely Canadian and governed by Canadian law.

The reserves: spouse alone gets 50%; one child alone gets 50%; spouse and one child each get one-third; two or more children split half equally; with a spouse and two or more children, the spouse gets one-quarter and the children split the balance.

Under EU Regulation 650/2012 (Brussels IV), a Canadian can elect in their will that their national law (Canadian law) governs their entire succession, including Italian property. This election must be explicitly stated in your will and reviewed by a lawyer familiar with Italian succession law. Without this election, Italian forced heirship rules apply to your Italian assets.

This is particularly critical for second marriages, blended families, or any estate plan that does not leave Italian property exclusively to direct descendants. See our foreign property estate planning guide before purchasing.

The Italian Buying Process for Canadians

Obtain a codice fiscale: Visit the Italian consulate in Toronto, Montreal, or Vancouver with your passport. Free of charge. Takes 10–15 minutes or by appointment.
Engage an Italian lawyer (avvocato): Separate from the notaio — your lawyer conducts title research, verifies property records, advises on reciprocity, and reviews the preliminary contract. Budget 1–2% of purchase price.
Sign the proposta di acquisto (purchase offer): A preliminary offer with a small deposit (typically €5,000–€15,000). Not always used — depends on market and agent.
Sign the compromesso (preliminary contract): The binding agreement with deposit of typically 10–20%. The same forfeiture rules apply: you lose your deposit if you withdraw; seller pays double if they withdraw.
Conduct due diligence: Your lawyer verifies full title (visura catastale and visura ipotecaria), confirms no debts or liens, checks planning permissions (conformità urbanistica), and reviews any condominium regulations.
Sign the rogito notarile (final deed): Executed before the notaio. Registration taxes and fees are paid at this stage. The notaio is neutral — your lawyer remains your advocate.
Registration: The notaio registers the deed with the Agenzia delle Entrate and updates the cadastral records in your name.

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