Wills and Inheritance in Portugal
Portuguese inheritance law has forced heirship rules that may surprise expats. If you don't make a will, Portuguese law determines who inherits — and it may not match your wishes. Understanding this early is important.
Understand forced heirship
Portuguese law reserves a 'legitimate portion' (legitima) for forced heirs: spouse, children, and (if no children) parents. You can only freely dispose of a portion of your estate. Example: with a spouse and 2 children, the forced portion is 2/3 of the estate.
Choose which law applies
Under EU Regulation 650/2012, you can choose the law of your nationality to govern your succession (instead of Portuguese law). This must be explicitly stated in your will. Crucial for expats who want to avoid forced heirship.
Make a will
Options: public will (at a Cartorio Notarial — most common), closed will (sealed, deposited with a notary), or international will. A will made in your home country is also valid if it meets that country's formal requirements.
Understand inheritance tax
Portugal has no inheritance tax per se. However, Imposto de Selo (stamp duty) of 10% applies to Portuguese assets inherited by non-exempt beneficiaries. Exempt: spouse, children, parents, grandchildren, grandparents. Non-exempt: siblings, friends, unmarried partners (unless in a registered civil partnership).
Register the will
Portuguese wills are registered at the Conservatoria. Foreign wills should be accompanied by an apostille and Portuguese translation.
Watch out
- ●If you don't choose your national law in your will, Portuguese forced heirship applies by default
- ●Unmarried partners do NOT inherit automatically under Portuguese law — make a will
- ●Assets in multiple countries may be governed by different laws — consult a cross-border inheritance lawyer
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