Inheritance guide

Understanding Portuguese inheritance law: who inherits, how the estate is divided, and the step-by-step process to follow.

Forced heirship (legítima)

Portugal has forced heirship rules. This means that certain close family members (spouse, children, parents) are guaranteed a minimum share of the estate, regardless of what any will may say. The deceased cannot freely dispose of the entire estate by will.

Who are the legal heirs?

Portuguese law (Código Civil) establishes a hierarchy of heirs. When there is no will, the estate is divided according to this order:

1st priority: spouse + children

The surviving spouse and children (or their descendants) inherit first. They share the estate in equal parts, but the spouse cannot receive less than 1/4 of the total.

2nd priority: spouse + parents

If there are no children, the spouse inherits together with the deceased's parents. The spouse receives 2/3, the parents receive 1/3.

3rd priority: siblings

If there is no spouse, no children, and no parents, the siblings inherit. Half-siblings inherit half of what full siblings receive.

4th priority: other relatives

If none of the above exist, other relatives up to the 4th degree may inherit (uncles, cousins, nephews, etc.).

Total Estate Couple's assets Meação Spouse's half Inheritance Deceased's share Legítima Forced portion Free Portion Disposable by will Spouse Children Parents 1. Separate couple's assets 2. Calculate estate deceased's share 3. Divide between forced + free portion Example: Estate 300,000 EUR (community of acquests), spouse + 2 children Meação: 150,000 EUR Inheritance: 150,000 EUR Legítima: 100,000 EUR spouse's half deceased's share 2/3 for forced heirs

Simplified flowchart of estate distribution in a Portuguese inheritance

The forced portion (legítima)

Even when there is a will, Portuguese law reserves a minimum portion for forced heirs (herdeiros legitimários):

SituationForced portion (legítima)Free portion (quota disponível)
Spouse + children2/3 of the estate1/3
Spouse only (no children, no parents)1/2 of the estate1/2
Children only (no spouse)2/3 if 2+ children, 1/2 if 1 child1/3 or 1/2
Spouse + parents (no children)2/3 of the estate1/3
Parents only (no spouse, no children)2/3 of the estate1/3
No forced heirsNone100% (freely disposable)

The inheritance process step by step

Step 1: register the death

  • Obtain the death certificate from the Conservatória do Registo Civil.
  • Request several certified copies.

Step 2: check for a will

  • Contact the Conservatória dos Registos Centrais in Lisbon to check if a will exists.
  • If a will exists, it must be opened and read before proceeding.

Step 3: habilitação de herdeiros

  • This identifies all legal heirs and their shares.
  • Done at a Cartório Notarial or Conservatória.
  • All heirs must be present or represented.
  • Cost: approximately 150-400 EUR at a notary.

Step 4: declare Imposto do Selo

  • Declare all inherited assets to Finanças within 3 months.
  • 10% tax applies (exempt for spouse, children, parents, grandparents).

Step 5: partilhas (division of assets)

  • If heirs agree: Voluntary partition at a Cartório Notarial (escritura de partilhas).
  • If heirs disagree: Judicial inventory process (inventário) through the courts or a notary.
  • The cabeça de casal (head of household of heirs, usually the surviving spouse) manages the estate until partition.

Step 6: register transfers

  • Update property registration at the Conservatória do Registo Predial.
  • Transfer vehicles at IMT.
  • Update bank accounts and investments.

Accepting or renouncing the inheritance

Heirs in Portugal can accept or renounce an inheritance. If the deceased had significant debts, heirs may choose to renounce. Acceptance can be express (formal declaration) or tacit (acting as heir). Renunciation must be made formally at a Conservatória or Cartório Notarial. An heir who renounces receives nothing but is also not responsible for the deceased's debts.

Debts and inheritance

In Portugal, if you accept an inheritance, you are responsible for the deceased's debts up to the value of the inherited assets. You cannot be forced to pay more than what you received. However, if the debts exceed the assets, it may be wise to renounce the inheritance entirely.

Stamp Duty calculator (Imposto de Selo)

Estimate the inheritance tax

Calculate an estimate of the Stamp Duty applicable to the inheritance. In Portugal, spouses, children, grandchildren and parents are exempt from tax on movable assets.

Estimated Stamp Duty
0 EUR

Fill in the values above to see the estimate.

Important note

This calculation is for information purposes only. Actual values may vary. Consult an accountant or solicitor for a precise analysis of your situation.

Need professional help?
For more complex inheritances (with properties in multiple districts, assets abroad, debts, or disputes between heirs), it is highly recommended to hire a lawyer specialised in succession law. The additional cost is worth it for the legal security and prevention of errors that can end up being much more expensive. You can find specialised lawyers through the Ordem dos Advogados.