{"id":6774,"date":"2025-08-01T14:36:02","date_gmt":"2025-08-01T14:36:02","guid":{"rendered":"https:\/\/rfblegal.co.uk\/?post_type=knowledge-base&#038;p=6774"},"modified":"2025-08-05T09:47:14","modified_gmt":"2025-08-05T09:47:14","slug":"cose-un-atto-di-variazione-di-un-testamento","status":"publish","type":"knowledge-base","link":"https:\/\/rfblegal.co.uk\/it\/base-di-conoscenza\/cose-un-atto-di-variazione-di-un-testamento\/","title":{"rendered":"Che cos'\u00e8 un atto di variazione del testamento?\u00a0"},"content":{"rendered":"<p class=\"wp-block-paragraph\">When someone <a href=\"https:\/\/rfblegal.co.uk\/it\/approfondimenti\/cosa-succede-alle-azioni-quando-un-azionista-muore\/\">dies<\/a>, their estate is distributed in accordance with the terms of their <a href=\"https:\/\/rfblegal.co.uk\/it\/approfondimenti\/un-testamento-puo-annullare-i-miei-accordi-precedenti\/\">Will<\/a>, or if they have not made a Will, under the Rules of Intestacy. However, there may be certain circumstances where the beneficiaries of the estate may wish to vary how the estate is meant to be distributed.\u00a0\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ci\u00f2 potrebbe essere dovuto a una serie di motivi, tra cui:&nbsp;&nbsp;<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>Provvedere a favore di una persona che non \u00e8 stata inclusa nel testamento.&nbsp;<\/li>\n<\/ol>\n\n\n\n<ol start=\"2\" class=\"wp-block-list\">\n<li>Per garantire un'equa distribuzione tra i beneficiari.&nbsp;<\/li>\n<\/ol>\n\n\n\n<ol start=\"3\" class=\"wp-block-list\">\n<li>Per semplificare le cose ai beneficiari.&nbsp;<\/li>\n<\/ol>\n\n\n\n<ol start=\"4\" class=\"wp-block-list\">\n<li>Per ridurre l'onere fiscale relativo all'imposta di successione.&nbsp;<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">In questi casi, i beneficiari potrebbero voler ricorrere a un atto di modifica, ovvero un documento legale utilizzato per modificare l'amministrazione di un patrimonio rispetto alle disposizioni di un testamento o alle norme sulla successione ab intestato.&nbsp;&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Informazioni pratiche:&nbsp;<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">When determining if a Deed of Variation is the <a href=\"https:\/\/rfblegal.co.uk\/it\/approfondimenti\/il-diritto-di-prelazione-nozioni-chiave-per-proprietari-e-inquilini\/\">right<\/a> course of action, there are multiple practical elements that you need to consider:\u00a0\u00a0<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tutti i beneficiari la cui eredit\u00e0 sarebbe interessata dall'atto di modifica devono accettarlo e acconsentire alle modifiche. Pertanto, se uno dei beneficiari interessati non acconsente alla modifica, questa non potr\u00e0 essere attuata.&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Sebbene l'atto di modifica possa essere firmato prima o dopo l'ottenimento del certificato di successione, non \u00e8 possibile modificare formalmente alcuna parte dell'eredit\u00e0 se questa \u00e8 gi\u00e0 stata ceduta.&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Non \u00e8 possibile modificare la nomina degli esecutori testamentari o dei tutori designati in un testamento; l'atto di modifica pu\u00f2 solo modificare la ripartizione dell'eredit\u00e0.&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Implicazioni giuridiche:&nbsp;<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Poich\u00e9 un atto di modifica \u00e8 un documento legale, vi sono implicazioni giuridiche che devono essere rispettate. Di seguito \u00e8 riportato un elenco non esaustivo di alcune delle considerazioni giuridiche da tenere presenti:&nbsp;&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L'atto di modifica pu\u00f2 essere redatto solo entro due anni dalla morte del defunto.&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Only beneficiaries who are over the age of 18 and have full mental <a href=\"https:\/\/rfblegal.co.uk\/it\/approfondimenti\/la-regola-doro-e-la-capacita-testamentaria\/\">capacity<\/a> can sign the Deed of Variation. If a beneficiary is under the age of 18 or lacks <a href=\"https:\/\/rfblegal.co.uk\/it\/servizi\/diritto-personale\/procure-e-tutele-giudiziarie\/domande-del-tribunale-di-protezione\/\">mental capacity<\/a>, then the Court must consent to the variation.\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L'atto di modifica deve essere redatto per iscritto.&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Al beneficiario non pu\u00f2 essere offerto alcun incentivo finanziario affinch\u00e9 accetti la modifica.&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Una volta firmato l'atto di modifica e modificata la ripartizione del patrimonio, non sar\u00e0 pi\u00f9 possibile apportare ulteriori modifiche. Non ci sar\u00e0 una seconda possibilit\u00e0 di modificare la ripartizione.&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Situazioni in cui potrebbe essere necessario:&nbsp;<\/strong>&nbsp;<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Per provvedere a una persona esclusa dal testamento:&nbsp;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">If the <a href=\"https:\/\/rfblegal.co.uk\/it\/approfondimenti\/contestare-la-validita-di-un-testamento-quali-sono-i-passi-da-compiere-e-se-e-necessario-ottenere-una-copia-del-testamento-del-defunto\/\">deceased<\/a> wanted someone to be provided for in their Will, such as a friend or family member, and never got round to putting this provision in their Will, or mistakenly thought the Will provided for this person, then a Deed of Variation could be used to make sure these wishes are followed.&nbsp;&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Per bilanciare le distribuzioni tra i beneficiari;&nbsp;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Se un beneficiario dovesse ricevere una quota notevolmente superiore rispetto agli altri (ad esempio, un figlio o un nipote che eredita pi\u00f9 dei propri fratelli), un atto di modifica potrebbe consentire a tutti i beneficiari di ereditare una quota uguale. Ci\u00f2 potrebbe evitare controversie sul valore dell'eredit\u00e0 ricevuta dai beneficiari.&nbsp;&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Per semplificare le cose ai beneficiari:&nbsp;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">If a beneficiary intended to <a href=\"https:\/\/rfblegal.co.uk\/it\/base-di-conoscenza\/che-cose-un-regalo-a-vita\/\">gift<\/a> their inheritance to someone else straight away, then they may wish to use a Deed of Variation so that that the ultimate beneficiary inherits the assets directly. If assets are gifted within 7 years of your death, then this can reduce the Nil-Rate Band Allowance available for your estate, and could potentially mean a 40% Inheritance Tax charge would apply to the gift itself.&nbsp; A Deed of Variation may therefore be useful to avoid any of these issues.&nbsp;&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Per ridurre l'onere fiscale relativo all'imposta di successione:&nbsp;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A Deed of Variation can make use of any available Inheritance Tax <a href=\"https:\/\/rfblegal.co.uk\/it\/approfondimenti\/riforme-delle-agevolazioni-fiscali-per-le-successioni-e-il-momento-giusto-per-istituire-un-trust\/\">reliefs<\/a> that have not been utilised. For instance, any gifts between spouses or civil partners are exempt from Inheritance Tax. So, a Deed of Variation could be used if an estate had a significant Inheritance Tax liability and wanted to reduce this by directing some, or all of the assets to the spouse or civil partner of the deceased.&nbsp;&nbsp;<\/p>","protected":false},"author":12,"featured_media":6775,"parent":0,"menu_order":0,"template":"","format":"standard","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[22],"tags":[],"class_list":["post-6774","knowledge-base","type-knowledge-base","status-publish","format-standard","has-post-thumbnail","hentry","category-wills-probate"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 4.9.10 - aioseo.com -->\n\t<meta name=\"description\" content=\"When someone dies, their estate is distributed in accordance with the terms of their Will, or if they have not made a Will, under the Rules of Intestacy. 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