When the bylaws of a "società semplice" provide that, upon the death of a partner, their share is consolidated by the surviving partners, the share is not necessarily transferred to the heirs. The estate generally includes a credit corresponding to the value of the share. It is this right, and not the percentage increase of the survivors, that must be reported in the inheritance declaration.

In inheritance law, time does not always operate in the same way. There are actions subject to prescription, actions without limitation, and remedies that, while connected in practice, respond to profoundly different legal logics.

Trusts, from English law to the international model