Mozambique (MZ)
Portuguese-speaking East African country with 2,500 km of Indian Ocean coastline, extraordinary marine parks, growing LNG energy sector, and low cost of living for expats in Maputo.
Estate & Inheritance in Mozambique
Wills, intestacy, inheritance tax, and cross-border estate planning for expats.
Estate and inheritance law in Mozambique is governed by the Civil Code (Código Civil) and the Family Law (Lei da Família, Law 10/2004). Mozambique does not levy inheritance tax or estate duty — a significant advantage for long-term residents and property holders. Succession law applies to property in Mozambique regardless of the nationality of the deceased. For expats holding assets in Mozambique (DUAT, bank accounts, vehicles, property), having a valid will (testamento) registered in Mozambique is strongly recommended. Without a Mozambican will, cross-border estate settlement can be very slow and complex. Expats should also ensure their home-country will addresses Mozambican assets explicitly, and vice versa.
Intestacy — What Happens Without a Will
If an expat dies without a valid will (intestado), Mozambican law governs the succession of assets located in Mozambique under the Civil Code rules of intestate succession (sucessão legítima). The order of succession is: (1) Spouse and descendants (children, grandchildren) — share equally; (2) Ascendants (parents, grandparents) — if no descendants; (3) Siblings and their descendants; (4) Other relatives up to the 6th degree; (5) The state of Mozambique (if no heirs). Note: under Mozambican Family Law, customary marriages and established cohabiting partnerships may also have succession rights — legal advice is essential in complex family situations. The process of proving succession without a will (habilitação de herdeiros) requires a court process (processo de inventário) which is slow and expensive.
Types of Valid Will
Notarial Will (Testamento Público)
Testamento PúblicoA will dictated or presented by the testator to a notary, signed in the presence of two witnesses, and officially registered. The most legally secure form of will in Mozambique.
Permanent — effective from the date of death. No periodic renewal required but review if circumstances change.
Strongly recommended for expats with significant assets in Mozambique. The notary retains the original; a certified copy is given to the testator. Must be in Portuguese. Have your property lawyer draft the content before the notary appointment.
Holographic Will (Testamento Cerrado / Ológrafo)
Testamento OlógrafoA will entirely written, dated, and signed by hand by the testator alone — no witnesses or notary required at creation but must be deposited with a notary for safekeeping.
Legally valid if correctly executed but more vulnerable to challenge than a notarial will. The will must be entirely in the testator's own handwriting — typed wills are not valid as holographic.
Simpler to create but less secure. Must be deposited with a Mozambican notary. If writing in English, note that a Portuguese translation may be required for probate — easier to write in Portuguese or engage a lawyer to draft in Portuguese from your instructions.
Foreign Will with Legal Effect in Mozambique
Testamento Estrangeiro com Eficácia em MoçambiqueA will validly created under foreign law can be recognised in Mozambique for assets located in Mozambique if it meets certain requirements. Requires apostille, certified Portuguese translation, and judicial recognition process.
Valid if recognised by Mozambican courts — but recognition is not automatic and adds significant time and cost
If you have a will in your home country and also have significant assets in Mozambique, consult an OAM property lawyer about whether your home-country will adequately addresses your Mozambican assets or whether a separate Mozambican will is advisable.
Forced Heirship
Mozambican Civil Code provides for forced heirship (quota legitimária) — a portion of the estate that must pass to certain compulsory heirs regardless of the testator's wishes: (1) Children (and grandchildren by representation): typically 2/3 of the estate if there are children; (2) Spouse: entitled to a usufruct (right of use) over the deceased's share, or specific entitlements under the Family Law; (3) Ascendants (parents): entitled to a portion if no descendants exist. Expats cannot fully disinherit their children or spouse under Mozambican law for Mozambican-located assets. The remaining free portion (quota disponível) of the estate can be freely bequeathed by will.
EU Succession Regulation (Brussels IV)
Mozambique is not a member of the EU and is not subject to the EU Succession Regulation (EU 650/2012). However, the Regulation may still be relevant to EU citizen expats: it allows EU citizens to choose that their home country's succession law applies to their entire estate — including assets in non-EU countries like Mozambique. The practical effect depends on the mutual recognition of judgments between Mozambique and the EU country concerned. Consult a lawyer qualified in both Mozambican law and your home country's succession law.
Inheritance Tax
Mozambique does not levy inheritance tax, estate duty, or succession tax. There is no inheritance tax on assets passing between individuals in Mozambique, regardless of the relationship between deceased and heir. This is a significant advantage for estate planning in Mozambique compared to most European countries.
| Relationship | Tax-Free Allowance | Tax Rate (above allowance) |
|---|---|---|
| All heirs (spouse, children, parents, siblings, other relatives, unrelated beneficiaries) | No inheritance tax — all inheritances of Mozambican assets are received free of inheritance tax | 0% |
While there is no inheritance tax, there may be other costs associated with the probate/succession process: court fees for the inventory process, notary fees, legal costs, property transfer fees (stamp duty on any property transactions required as part of settlement), and income tax on any income arising from estate assets during the settlement period. Capital gains on assets sold during estate settlement may be taxable. Your home country may tax inherited assets regardless of Mozambican tax treatment — consult a tax adviser in both countries.
Cross-Border & Multi-Country Estates
Cross-border estate settlement (where the deceased had assets in both Mozambique and other countries) can be very complex and expensive. Key issues: (1) Applicable law — which country's law governs succession of Mozambican assets; (2) Recognition of foreign wills — foreign wills must go through a court recognition process in Mozambique; (3) DUAT transfer — land-use titles require specific government approval for transfer even in succession; (4) Bank accounts — frozen pending probate; (5) MZN/USD conversion — estate settlements may trigger foreign exchange considerations. Engage lawyers in both Mozambique and your home country for cross-border estates. The process typically takes 12–36 months for complex cross-border situations.
Certificate of Inheritance
A Certificate of Heirship (Habilitação de Herdeiros) is the Mozambican legal document confirming who the legal heirs of a deceased person are. It is required to transfer DUAT titles, access bank accounts, and deal with other assets in the deceased's name. Obtained through a judicial process at the Tribunal Judicial — the heirs petition the court with death certificate, family status documents (marriage certificate, birth certificates), and other evidence. The process takes 3–12 months. Engage an OAM-registered lawyer to manage the court application.
Will Registration
Notarial wills and holographic wills deposited with a notary are registered at the relevant Cartório Notarial. There is no single national will registry in Mozambique as of 2026. To locate a deceased person's will, check with all notaries in the relevant province and any known personal legal advisers. This is one reason to keep family informed about the existence and location of your will.
Living Will & Healthcare Power of Attorney
There is no specific legal framework for living wills (advance healthcare directives) in Mozambique as of 2026. Medical decisions for incapacitated patients are typically made by next-of-kin in consultation with treating physicians. Expats who wish to document their healthcare preferences in the event of incapacity should: (1) Inform their private doctor at Aga Khan or Maputo Medical Centre; (2) Carry a signed, dated personal statement of healthcare wishes; (3) Ensure their next-of-kin are clearly identified and informed of their wishes. Medical power of attorney documents, prepared by an OAM-registered lawyer, can also be effective.
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Estate & Inheritance
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