Peru (PE)
Peru combines world-class food, ancient Inca heritage, Pacific coastline, Amazon rainforest, Andean cities and one of Latin America's lower cost-of-living profiles.
Estate & Inheritance in Peru
Wills, intestacy, inheritance tax, and cross-border estate planning for expats.
Peru uses civil-law succession with forced heirship. Foreign residents with Peru assets should make a Peru-aware estate plan, especially if unmarried, blended-family, business-owning or property-owning.
Intestacy — What Happens Without a Will
If there is no valid will, Peruvian succession rules allocate estate to legal heirs such as descendants, spouse and other relatives by statutory order. Unmarried partners need formal recognition to have rights.
Types of Valid Will
Open notarial will
Testamento por escritura publicaWill executed before notary with formalities; strongest practical option.
Valid if legal formalities met
Recommended for expats with Peru assets.
Closed will
Testamento cerradoSealed will delivered under formal procedure.
Formal validity depends on procedure
Less practical than notarial will for many expats.
Holographic will
Testamento ológrafoHandwritten will with strict formal requirements.
Riskier; requires later probate validation
Avoid for complex or cross-border estates.
Forced Heirship
Forced heirs have protected shares. You cannot freely leave all Peru assets to anyone you choose if you have protected family heirs.
EU Succession Regulation (Brussels IV)
EU Succession Regulation does not govern Peru as a non-EU state. EU nationals should coordinate a home-country will with a Peru-specific will to avoid conflict.
Inheritance Tax
Peru does not operate a broad standalone inheritance tax like some European countries, but transfers, capital gains, municipal and registry costs can arise.
| Relationship | Tax-Free Allowance | Tax Rate (above allowance) |
|---|---|---|
| Spouse/children/forced heirs | N/A as classic inheritance-tax allowance | No broad inheritance tax; other taxes/costs may apply |
| Other heirs | N/A | No broad inheritance tax; document and registry costs may apply |
| Foreign beneficiaries | N/A | Cross-border tax may apply in beneficiary home country |
Get cross-border advice if heirs live abroad or estate includes foreign assets.
Cross-Border & Multi-Country Estates
Use coordinated wills and powers of attorney. Documents from abroad usually need apostille/legalisation and Spanish translation. Banks and SUNARP will require formal proof of heirs/executors.
Certificate of Inheritance
Peru uses succession/probate-style notarial or court processes to identify heirs and register transfers. Timelines vary from weeks to many months.
Will Registration
Notarial wills and related acts can be registered so they are discoverable. Ask your notary to confirm registration steps.
Living Will & Healthcare Power of Attorney
Advance healthcare directives are less standardised than in some countries. Use notarised powers of attorney and clinic-recognised consent documents with lawyer guidance.
Useful Links
Estate & Inheritance
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