Dal 1° gennaio 2025 sono entrati in vigore i nuovi Principi di deontologia professionale dei notai (ad eccezione dell’art. 59, in vigore dal 12 settembre 2024).

È possibile consultarli scaricando l’allegato che segue:

Principi di deontologia professionale dei notai

Sono consultabili le prassi operative di cui all’art.49 dei vigenti “Principi di deontologia professionale dei notai”:

Prassi operative 

Il notaio riveste un ruolo importante in diverse situazioni: dall’acquisto della casa, alla costituzione di una società, di una startup, così come nelle donazioni, successioni e testamenti.

La scelta del notaio deve essere orientata dal rapporto di fiducia del cliente nei suoi confronti.
Se non si ha un notaio di fiducia, ci si può rivolgere al notaio più vicino che saprà certamente come consigliarvi al meglio.
Qui l’elenco dei Notai regolarmente iscritti all’Albo Unico professionale a cui potersi affidare.

Casa

La scelta del notaio è assolutamente libera: non deve essere imposta dall’agenzia immobiliare o dalla banca alla quale si è richiesto un mutuo, e spetta all’acquirente, essendo quest’ultimo tenuto al pagamento dei compensi, salvo diversi accordi con il venditore.

La scelta del notaio, dunque, deve essere orientata dal rapporto di fiducia del cliente nei suoi confronti, anche in base al tempo dedicato e alla consulenza prestata per garantire un acquisto sicuro.

TROVA NOTAIO

Società di capitali

Esistono varie tipologie di società di capitali per svolgere attività d’impresa: la scelta dipende non solo dalla natura e qualità dei soggetti che vogliono costituire la società, ma anche dalle circostanze che ne possono determinare la nascita. Per questo è consigliabile rivolgersi per tempo al notaio, che potrà illustrare opportunità e conseguenze, anche in termini di rischi e responsabilità, che ciascun modello societario comporta.

L’assistenza del notaio, chiamato a costituire la società, assume un ruolo fondamentale. La predisposizione di un buon atto costitutivo e statuto farà sì che la società sia retta da norme organizzative valide e durevoli, capaci di reggere a qualsiasi evenienza e circostanza facilitando anche lo svolgimento dell’attività economica della società senza incorrere in liti e contestazioni.

Nel 2000 è stato abolito il controllo del tribunale (tecnicamente definita omologa) per la costituzione delle nuove società e di conseguenza il notaio, al quale è ora affidato il controllo di legalità preventivo, ne ha assunto la responsabilità. Dal 2000, dunque, una società di capitali, che fino ad allora necessitava di circa 150 giorni dalla sua costituzione alla sua effettiva operatività, oggi può essere operativa il giorno stesso dell’atto notarile o al massimo in pochi giorni. In Italia non esiste praticamente contenzioso in materia societaria. A

ribadire la funzione di giustizia preventiva affidata al notaio in questa materia è anche una recente norma di legge che prevede l’iscrizione immediata per gli atti societari predisposti dal notaio nel registro delle imprese, lasciando a quest’ultimo una verifica di “seconda istanza”.

TROVA NOTAIO

Società di benefit

Il ruolo del notaio, per la società che intenda costituirsi come società benefit o che intenda diventare tale, è fondamentale: la costituzione della società o la modifica dell’atto costituivo, del contratto sociale o dello statuto, dovranno essere verificate dal notaio chiamato a ricevere il relativo atto. Il notaio potrà consigliare le clausole più adatte alle necessità della società, capaci altresì di garantirle di poter essere considerata una società benefit. Il notaio curerà la pubblicità nel Registro delle Imprese e, in caso di società già esistente che modifichi la sua denominazione, negli altri registri pubblici.

TROVA NOTAIO

Donazioni

In considerazione della complessità dei problemi che possono nascere da una donazione, è opportuno farsi consigliare dal notaio che potrà indicare le soluzioni giuridiche che possano evitare futuri, dolorosi contenziosi familiari e rilevanti problemi di commerciabilità dei beni donati. Il notaio ha un ruolo centrale al fine di pianificare gli assetti futuri della famiglia con serenità e consapevolezza. La donazione, visti i suoi effetti sul patrimonio del donante, si effettua per atto pubblico alla presenza di due testimoni.

TROVA NOTAIO

Successioni

Grazie alla sua preparazione specifica in materia di successioni, l’intervento del notaio è di estrema importanza in tutti i casi di successione a causa di morte perché:

• coadiuva i successori nella predisposizione e tempestiva presentazione della dichiarazione di successione;
• cura la conseguente voltura catastale a favore degli eredi della intestazione dei beni del defunto presso gli uffici catastali;
• riceve gli atti di notorietà necessari allo svincolo a favore degli eredi di conti correnti o titoli intestati al defunto;
• cura l’ottenimento delle autorizzazioni giudiziali necessarie in caso di lasciti devoluti a minori o incapaci;
• riceve gli atti relativi all’acquisto o al rifiuto dell’eredità.

In tutti questi campi, la consulenza del notaio assicura di compiere le scelte più adeguate alle proprie esigenze.

TROVA NOTAIO

Testamenti

Nel redigere un testamento è fondamentale rivolgersi al notaio per evitare futuri, dolorosi contenziosi familiari e, soprattutto, problemi di commerciabilità per i beni oggetto del testamento. Grazie alla specifica competenza in materia successoria, il notaio potrà suggerire, in caso di testamento pubblico, le soluzioni migliori per raggiungere il risultato voluto dal testatore, nel rispetto della normativa vigente, evitando eventuali clausole o disposizioni nulle perché in contrasto con le norme di legge.

TROVA NOTAIO

Startup

1. Nella costituzione di una startup innovativa, ecco il ruolo del notaio:
   Il notaio ti offre le soluzioni migliori per creare lo statuto più adatto alle tue esigenze.
2. Il notaio è veloce ed efficiente nella redazione dello statuto e nella iscrizione della società (anche un solo giorno) – E’ digitale e opera in rete con il registro imprese.
3. Il notaio è una garanzia che ti tutela perché è l’unico pubblico ufficiale imparziale al tuo servizio.
4. Il notaio ha un costo equo – Chiedi un preventivo gratuito: ti stupirai!!!
5. Il notaio ti offre un prodotto affidabile (il contenzioso sugli atti notarili è del 0,003%).
6. Il notaio rimane sempre a tua disposizione fornendoti assistenza anche dopo la fase di costituzione.

TROVA NOTAIO

A will is a revocable document by which any person of sound mind may make disposition of his assets at a time when he will have ceased to live. There are several types of wills: holograph, public (notarial act in the presence of two witnesses) and secret. A word of warning: if the will is detrimental to the rights of a forced heir, the latter can take legal action to challenge it in whole or in part. It is essential, therefore, in these cases, to contact your notary in order to achieve the desired result within the law and to avoid future disputes among the heirs.

What it is

The will is a revocable document by which any person of sound mind may make disposition of his assets at a time when he will have ceased to live.

In our legal system, there are two common forms of wills:

• the holographic will;
• the will prepared by a notary.

The holographic will is a private document which has some formal requirements:

• handwriting (it may not be written on a computer but must be handwritten by the testator);
• it must be dated;
• it must be signed.

Although it is very simple and commonly used, this testamentary form has some disadvantages:

• possibility of destruction by third parties;
• possibility of loss;
• possibility of errors;
• possibility of counterfeiting;
• possibility of a dispute concerning the authenticity of the document;
• difficulties of interpretation in the case of particularly complex arrangements.

To avoid these issues, it is possible to have the will drawn up by a notary: i.e. a public will that is formalised by the notary in the presence of two witnesses and has significant advantages:

• rigorous assessment of the desires of the testator;
• no possibility of loss or theft;
• probative value typical of a public document;
• guaranteed compliance with the legal system;
• can also be made by those unable to use the holographic method, such as illiterate or foreign persons or those unable to write for any reason.

In addition to the public will, there is also the secret will (not common in practice), which is a will written by the testator or by a third party and delivered personally to the notary (who therefore does not know its contents); the notary merely draws up a simple statement of receipt.

Protection of Forced Heirs

The law protects certain categories of family members (“forced heirs”), allowing them a share of the inheritance (the “legittima” or legitimate portion) even contrary to any expressed wishes of the deceased in his will. These persons are the descendants (children and grandchildren), ascendants (parents, grandparents, and so on) and the spouse.

Depending on whether or not such persons exist at the time of death, the law provides, sometimes by way of very complicated calculations, what the share is of the inheritance reserved for them, considering also the debts of the deceased and any donations made by him during his lifetime, and what, therefore, is the share of the (available) inheritance of which the testator may freely dispose according to his own wishes.

There is therefore a limit to the freedom to make a will: if the will affects the rights of a forced heir, that heir may take legal action to contest the terms of the will.

The Role of the Notary

It is essential, therefore, in these cases, to engage a notary so as to prevent future painful family disputes and, above all, problems of saleability of assets under the will. Thanks to his special competence in matters of succession, the notary may suggest, in the case of a public will, how best to achieve the result intended by the testator, in compliance with applicable laws, avoiding any clauses or provisions which would be invalid because they are inconsistent with the provisions of the law.

How it works elsewhere in Europe

To facilitate understanding of the different rules governing succession in Europe, the Council of Notaries of Europe (CNUE), with the support of the European Commission has created the site www.successions-europe.eu in the 23 official languages of the 28 countries that are members of the European Union. The site provides the information needed to follow and understand any question relating to a succession in any European country.

Le copie degli atti notarili sono normalmente rilasciate dal notaio stesso, anche se cambia la sua sede ma rimane nello stesso Distretto.

Quando però il notaio ha cessato l’attività, oppure si è trasferito in altro Distretto, le copie possono essere emesse solo dall’Archivio Notarile del Distretto ove il notaio operava all’epoca della stipula.

Sul sito del Ministero della Giustizia, è disponibile il servizio Archinota che, a seconda dei casi, vi indirizzerà all’Archivio competente oppure vi riporterà al nostro servizio TROVA NOTAIO per ricercare lo studio del notaio.

Il servizio non è disponibile per i notai cessati sino a tutto il 1979.

Per maggiori informazioni CLICCA QUI

Over the years, the local notarial districts have set up schools to train young notaries by way of courses taught by university professors, judges and notaries. The goal is not only to prepare students to pass the competitive exam, but to acquire that specific legal sensitivity that should characterise the notary in the exercise of his public function. These are institutions with a long history of proven quality, recognised as such by the National Council of Notaries.

Notarial schools recognised by the National Council of Notaries are present throughout the country. It is not mandatory to attend one in preparation for the competition.

There are also postgraduate specialization schools for the numerically limited legal professions that are open to aspiring notaries, magistrates and lawyers.

The requirements for the notarial apprenticeship phase are:

• citizenship of Italy or of one of the 28 European Union countries;
• a law degree from an Italian university, or a recognised equivalent foreign degree.

Length of apprenticeship

Since 2006 notarial apprenticeship has had a duration of 18 months, six months of which can be done in parallel with the last year of university; it takes place at a notary’s office to which the candidate can apply directly, or you can ask your local notarial council to indicate a notary with whom to carry out the apprenticeship.

Once you have found the office, you will need to join the register of apprentices held by the local notarial council, where every two months the apprentice must submit a certificate from the notary attesting actual performance. The apprenticeship begins after entry in the register of apprentices.

For officials of the judiciary and lawyers who have been practising for at least one year there is a reduced apprenticeship lasting for a continuous period of 8 months.

The apprenticeship in any case must be completed within 30 months after registration. If the deadline is exceeded, the period of apprenticeship prior to graduation is not counted.

The public competition for the award of a planned number of notarial locations is run every year by the Ministry of Justice. The contest is open to those completing their apprenticeship within 45 days after announcement of the competition, during which period applications must be lodged.

There is an age limit of 50 years and you can participate in the competition, with all the correct documentation, only three times, as for the judiciary.

The test is carried out at the national level in Rome and consists of two parts:

• a written examination;
• an oral examination, open only to those candidates who have passed the first exam.

The Commission

The examining commission (the same for the written examination and the oral examination) consists of:

a) a judge of the Supreme Court, with management responsibilities, who acts as chairman;

b) a magistrate eligible for appointment to the Supreme Court, acting as vice president;

c) seven judges qualified for the court of appeal;

d) six university professors, full or associate, who teach law subjects;

e) nine notaries who have at least ten years of service in the profession.

The Subjects of the Competition

The written examination consists of three theory and practical tests:

• a last will and testament;
• an inter vivos deed (civil law);
• an inter vivos deed (commercial law).

The tests must be assessed in their entirety by the examiners.

The oral examination focuses on three separate tests on the following groups of subjects:

a) civil, commercial and voluntary jurisdiction, particularly with regard to the legal institutions with which the office of a notary interacts;

b) provisions concerning notarial law and notarial archives;

c) provisions on indirect taxes.

At the end of the competition, the Ministry of Justice draws up the list of successful candidates in order.

Appointment and assignment of a practice

The winners of the competition are assigned by the Ministry of Justice, according to the results achieved, to the locations at which the new notaries are required to start a practice within three months (where they will be required to deposit and keep deeds, registers and notarial records). Contrary to what is often claimed, the notarial function, therefore, cannot be transmitted to one’s children and the proof of this is that 82.5% of notaries are not the child of a notary.

The assignment of the location and the appointment are effected by a decree of the Director General of Civil Justice within the Ministry and are published in the Official Gazette.

The Ministry of Justice provides the new notary with his seal and the device for digital signatures. For this reason, the notary must submit his signature together with the impression of the seal at the local Notarial Council, which will then enrol him.

The path to becoming a notary is divided into three stages: a law degree, apprenticeship in a notary’s office for 18 months (six months of which can be done in parallel with the last year of university), and the open competition run by the Ministry of Justice.

You may enter the competition up to a maximum of three times. For the successful candidates, based on the ranking achieved, the Ministry of Justice assigns a location at which the new notary is obliged to open a practice within 3 months.

Contrary to what is often claimed, the notarial function, therefore, cannot be transmitted to one’s children and the proof of this is that 82.5% of notaries are not the child of a notary.

There are two types of succession: “testamentary”, when it is governed by a will, or “intestate” when it is governed solely by the law. In any case, our legal system dictates that a share of the inheritance, the “legittima”, go to close relatives by right. Thanks to his specific knowledge on the subject, the involvement of a notary is extremely important in making the choices that best suit your needs and in taking all the steps to secure a safe succession.

What it is

With succession following a death, one person takes over from another in one or more legal situations that are not extinguished by death.

From the point of view of the assets covered by it, the succession can be one of two types:

• universal: when it relates to the entire estate or a part thereof, and this confers the status of heir
• particular: when it relates to one or more assets, and this confers the status of legatee.

The succession can be one of two types:

• testamentary succession: when is regulated by a will;
• intestate succession (separate link to Table 1 to be prepared: see bottom of the page): in the absence of a will, the succession is regulated by law.

If there is a will but it does not cover the succession as a whole, it will be partly testamentary and partly intestate.

Certain persons, such as a spouse, descendants or ascendants in the absence of descendants, are in any case entitled to a share of the inheritance. This right to the  obligatory “legittima” share poses a limit to testamentary freedom and falls under the so-called “necessary” succession.

Inheritance tax

Succession following a death imposes a series of requirements from the point of view of taxation.

In particular, within one year from the opening of the succession, those having a right to inherit must submit to the competent Tax Office a declaration of succession. This statement contains the particulars of the successors and the description of the assets of the estate, and serves for the payment of inheritance tax.

Compliance with this tax is of fundamental importance, since it is an essential condition in order to take full possession of the assets received as the result of a death.

Acceptance of the inheritance

In order to acquire the inheritance, one must accept it. Acceptance (which cannot cover only a part of the inheritance) may be: express, by way of a receipt of a notary or the Registrar of the Court in the place where the deceased had his last domicile (and, in the case of minors or incapacitated heirs there must also be an authorisation of the court); or tacit, i.e. inferred from conduct that manifests a willingness to accept (for example, transferring one’s residence to the house one has inherited). If the heir accepts, he also takes on the debts of the deceased.

For this reason, the law provides, with the same formalities required for “express” acceptance, the possibility of:

• renouncing the inheritance, that is to reject it (with the result, though, that the descendants will be offered the inheritance);
• accepting conditionally (mandatory in the case of minors, legally incompetent persons, or companies), whereby the heir does not answer for the debts of the deceased with all his personal assets, but only up to the value of what was received as an inheritance.

The role of the notary

Thanks to his specific training in matters of succession, the intervention of a notary is of utmost importance in all cases of succession following death because he:

• assists the successors in the preparation and timely submission of the declaration of succession;
• takes care of registering the heirs as owners of the assets of the deceased at land registry offices;
• formalises the official documents required for the releasing in favour of the heirs of bank or securities accounts held in the name of the deceased;
• obtains court authorisation required in case of bequests to minors or incapacitated persons;
• formalises the documents relating to the acceptance or rejection of the inheritance.

In all these areas, the advice of the notary ensures the choices are made that best suit your needs.

How it works elsewhere in Europe

To facilitate understanding of the different rules governing succession in Europe, the Council of Notaries of Europe (CNUE), with the support of the European Commission has created the site www.successions-europe.eu in the 23 official languages of the 28 countries that are members of the European Union. The site provides the information needed to follow and understand any question relating to a succession in any European country.

What it is

Partnerships can be:

• general partnerships (non-commercial) (società semplici, or S.s.)
• general partnerships (commercial) (società in nome collettivo, or S.n.c.)
• limited partnerships (società in accomandita semplice, or S.a.s)

These are partnerships that do not have legal personality and do not have complete capital independence, so the partners are expected to offer unlimited liability (not only the partnership but the partner too is liable for the obligations and debts of the  partnership; he answers with the whole of his assets, present and future) and there is joint and several liability (a creditor of the partnership has the option to contact any of the partners with unlimited liability and demand of him alone the repayment of the debt) for the obligations taken on by the partnership, except for a few exceptions regulated by law.

In general, in a partnership, each partner:

• has the authority to administer the company (subject to the exceptions provided for by law).
• cannot transfer his share of the partnership without the consent of the other partners, either by deed inter vivos or upon death. In the case of succession the heirs have no right to become partners; they only have a right to compensation equal to the actual value of the portion of the partnership subject to succession. (If they are to enter the partnership, the consent of the other partners in the company is needed, obviously in addition to the consent of the heirs, except in the case of the portion of the limited partner). Clauses allowing free transferability of shares inter vivos are considered legitimate, as are legal provisions that regulate the transfer of shares in the case of inheritance: the notary’s advice can help in drafting them, within the law, so that they can come into effect in time of need.

Buying a home is certainly one of the most important economic operations in the life of a person and in order to protect its citizens better the State requires that the contract be drawn up by an impartial public official who is a specialist in this area: the notary. By law, the notary acts as a third party who is independent of both seller and buyer, ensuring that the conveyance of the property complies with all legal requirements. For this reason it is recommended that the purchaser (usually the weaker party in the transaction) contact his own notary from the start of the negotiations, before signing a proposal to purchase or preliminary contract, since these already represent a binding commitment; in this way, every aspect of the transaction to be entered into can be considered together with the notary.

THE CHOICE OF NOTARY 

The choice of notary is absolutely free (the choice must not be imposed by the estate agent or the bank providing a mortgage), and it is up to the purchaser, who is required to pay the fees unless otherwise agreed with the seller.

The choice of notary, then, should be guided by the confidence the client has in him, the amount of time he is willing to spend and the advice given to ensure a safe purchase. If one does not know a notary, one can go to the nearest one. Finding a notary