Portuguese Inheritance Law: Complete 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.).
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):
| Situation | Forced portion (legítima) | Free portion (quota disponível) |
|---|---|---|
| Spouse + children | 2/3 of the estate | 1/3 |
| Spouse only (no children, no parents) | 1/2 of the estate | 1/2 |
| Children only (no spouse) | 2/3 if 2+ children, 1/2 if 1 child | 1/3 or 1/2 |
| Spouse + parents (no children) | 2/3 of the estate | 1/3 |
| Parents only (no spouse, no children) | 2/3 of the estate | 1/3 |
| No forced heirs | None | 100% (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.
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.
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.
Portuguese inheritance law for foreigners and expats
Which law governs your estate? (EU Regulation 650/2012)
Under the EU Succession Regulation (650/2012, "Brussels IV"), the default rule is that the law of the country of your habitual residence at death governs your entire estate - including Portuguese property. This means an expat living in Portugal is, by default, subject to Portuguese forced heirship rules.
However, the Regulation lets you choose the law of your nationality in your will. A British, American or German national resident in Portugal can state in a will that the law of their nationality applies, escaping Portuguese forced heirship. This choice must be explicit and is the single most important estate planning step for expats in Portugal.
- → No choice made: Portuguese law applies to residents (forced heirship for spouse, children, parents)
- → Choice of national law in a will: your national rules apply, even to Portuguese assets
- → The Regulation binds all EU states except Ireland and Denmark; it still applies to property located in Portugal owned by third-country nationals resident there
Inheritance tax in Portugal: what non-residents pay
Portugal abolished inheritance tax in 2004. What exists today is stamp duty (Imposto do Selo) on gratuitous transfers:
- → Exempt (0%): spouse or civil partner, children, grandchildren, parents and grandparents - they only pay 0.8% on the taxable value (VPT) of Portuguese real estate
- → 10% + 0.8% on property: all other heirs (siblings, nephews, unrelated persons)
- → Only assets located in Portugal are taxed - foreign heirs may still owe tax in their own country on the same inheritance (check your local rules and double taxation arrangements)
- → The stamp duty return (Modelo 1) must be filed with the Portuguese tax office by the end of the 3rd month after the death
Inheriting Portuguese assets from abroad: step by step
- 1. Get a Portuguese tax number (NIF) - every heir needs one; it can be obtained through a fiscal representative or at a Portuguese consulate
- 2. Obtain the death certificate - if the death occurred abroad, it must be transcribed into the Portuguese civil registry (via the consulate)
- 3. Deed of qualification of heirs (habilitacao de herdeiros) - the notarial act naming the heirs; from 150 EUR at the civil registry (Balcao das Herancas), 375 EUR with property registration
- 4. File the stamp duty return (Modelo 1) - within 3 months of death, listing all Portuguese assets
- 5. Register and divide - property registration, bank account release and the partition deed (partilha) among heirs
- Remote option: nearly every step can be done through a power of attorney granted to a Portuguese lawyer or a trusted person, signed at a Portuguese consulate or apostilled
Portuguese legal terms translated
| Portuguese term | Meaning in English |
|---|---|
| Habilitacao de herdeiros | Deed of qualification of heirs (official identification of heirs) |
| Cabeca de casal | Estate administrator (usually the surviving spouse) |
| Legitima | Forced/reserved share protected by law |
| Quota disponivel | Disposable portion (free to bequeath by will) |
| Partilha | Partition/division of the estate among heirs |
| Imposto do Selo | Stamp duty (the Portuguese "inheritance tax") |
| Certidao de obito | Death certificate |
| VPT (Valor Patrimonial Tributario) | Taxable value of real estate |
Frequently asked questions about Portuguese inheritance
How does inheritance work in Portugal?
Portugal applies forced heirship: the spouse, descendants and ascendants are entitled to a reserved share (legitima) that a will cannot override - usually two thirds of the estate when there is a spouse and children.
Is there inheritance tax in Portugal?
There is no inheritance tax as such. Spouses, children, grandchildren and parents are exempt from the 10% stamp duty and only pay 0.8% on the taxable value of real estate. Other heirs pay 10% stamp duty plus the 0.8% on property.
Can foreigners inherit property in Portugal?
Yes. Foreign heirs need a Portuguese tax number (NIF), the deed of qualification of heirs (habilitacao de herdeiros, from 150 EUR) and must file the stamp duty return within 3 months of the death. Most steps can be done remotely through a power of attorney.
Which law applies to an expat's estate in Portugal?
Under EU Regulation 650/2012, the law of the deceased's habitual residence applies by default, but you can choose the law of your nationality in your will - an important planning step for expats living in Portugal.