Il contratto di assicurazione sulla vita a favore di terzo: alternativa al testamento?

Life insurance contract is a well-fitted instrument to ensure wealth transmission as an alternative to last will and testament. The possibility to state or revoke the beneficiary indication by will and its effectiveness since the death of the insured, gives the opportunity to avoid the ban of succession agreements or necessary succession. In addition, the social security aim, which characterizes this kind of contract, allows guaranteeing the insured amount of money and a favourable tax application. These reasons are suitable to make it a reasonable choice to optimize wealth distribution despite of or in accordance to last will and testament. The synergic adoption of these two options, which show to compensate the respective disadvantages, allows guaranteeing an optimal wealth distribution, in the case that the judicial system would continue to recognize the reserved share of an estate, assigned by law, to a specific relative regardless of the content of the will.