Portugal (PT)
Portugal is a parliamentary republic on the southwestern tip of the Iberian Peninsula, bordered by Spain to the north and east and the Atlantic Ocean to the west — a nation of fado music, Age of Discovery seafaring heritage, golden beaches from the Algarve to the Silver Coast, world-famous port wine and Douro Valley vineyards, and a warm, welcoming culture that has made it one of Europe's most beloved expat destinations.
Estate & Inheritance in Portugal
Wills, intestacy, inheritance tax, and cross-border estate planning for expats.
Portugal's estate and succession law is governed by the Código Civil (Book V — Direito das Sucessões) and, for cross-border estates, EU Succession Regulation 650/2012. Portugal has a forced heirship (legítima) system: certain heirs (spouse, descendants, ascendants) are entitled to a guaranteed minimum share of the estate (quota indisponível). The remaining share (quota disponível) can be freely disposed of by will. Inheritance tax (Imposto de Selo) applies: exempt for direct relatives (spouse, children, grandchildren, parents); 10% for all others. Foreign nationals owning property in Portugal should have a Portuguese will (testamento) or ensure their foreign will is enforceable in Portugal.
Intestacy — What Happens Without a Will
If a person dies without a will (intestado), Portuguese succession law applies to Portuguese assets. Order of intestate succession (herança legítima): (1) Surviving spouse and/or descendants (children and grandchildren by representation); (2) Surviving spouse and/or ascendants (parents, grandparents); (3) Siblings and their descendants; (4) Other relatives up to the 4th degree; (5) State (Estado Português). Surviving spouse: always entitled to at least 50% of the estate alongside descendants, or 100% if no descendants or ascendants. The Código Civil 2017 reform strengthened the spouse's position.
Types of Valid Will
Public Will
Testamento PúblicoDrafted and stored at a notary office (cartório notarial). The testator declares wishes to the notary, who drafts the deed. Signed in the presence of the notary. Original stored at the notary; registered in the national will registry (Registro Centralizado de Testamentos Revogações — RCTR at Ordem dos Notários).
Valid indefinitely until revoked. Registered centrally — difficult to lose or contest procedurally.
Most secure form. Recommended for all property owners in Portugal. If the testator does not speak Portuguese, a certified interpreter must be present.
Closed Will
Testamento CerradoDrafted privately by the testator (or drafted on their behalf by another), placed in a sealed envelope, and deposited with a notary who certifies the deposit. Contents remain secret until death. Opened only at death in the presence of a notary.
Valid until revoked. If the sealed envelope is tampered with or destroyed, the will loses validity.
Suitable if the testator wishes to keep contents confidential from family. Slightly less secure than public will due to risk of envelope tampering.
International Will
Testamento InternacionalAn internationally recognised form governed by the Washington Convention 1973 (to which Portugal is party). Signed by the testator in the presence of two witnesses and an authorised person (notary). Does not need to be in Portuguese — can be in any language. Particularly suitable for foreign nationals with assets in multiple countries.
Valid in all signatory countries to the Washington Convention.
Ideal for expats with property in both Portugal and their home country. Requires notarial certification and registration.
Forced Heirship
Portugal's legítima (forced heirship) system reserves a minimum portion of the estate for certain protected heirs (herdeiros legitimários): (1) Surviving spouse + descendants: legítima = 2/3 of estate. (2) Surviving spouse alone (no descendants): 1/2 of estate. (3) Descendants alone (no spouse): 1/2 if one child; 2/3 if two or more children. (4) Ascendants alone (no spouse, no descendants): 1/3 of estate. The quota disponível (freely disposable share) is the remainder. Any testamentary disposition that violates the legítima can be challenged by forced heirs (herdeiros legitimários). Expats should review Portuguese forced heirship rules — they differ significantly from common law jurisdictions (UK, USA, Australia) which do not have forced heirship.
EU Succession Regulation (Brussels IV)
EU Succession Regulation 650/2012 (EU Inheritance Regulation) applies to cross-border estates within the EU. Key rules: the law of the country where the deceased was habitually resident at death applies to the entire estate (movable and immovable property). Exception: you can make an explicit choice of the law of your nationality in your will (professio juris). Important for UK nationals: since Brexit, the UK is no longer covered by Regulation 650/2012 — UK law applies to UK assets regardless of Portuguese habitual residence. For non-EU nationals with Portuguese assets: Portuguese succession law applies to Portuguese immovable property regardless of residence. Expats habitually resident in Portugal who want the law of their own nationality to apply must explicitly choose this in their will.
Inheritance Tax
Portugal abolished the traditional Imposto sobre Sucessões e Doações in 2004. In its place, Imposto de Selo (stamp duty) applies to inheritances and gifts. The critical feature: direct relatives are completely exempt. This makes Portugal highly attractive for estate planning compared to many other countries.
| Relationship | Tax-Free Allowance | Tax Rate (above allowance) |
|---|---|---|
| Surviving spouse / civil partner (cônjuge / unido de facto) | Full exemption | 0% (exempt from Imposto de Selo) |
| Children and grandchildren (descendentes) | Full exemption | 0% (exempt from Imposto de Selo) |
| Parents and grandparents (ascendentes) | Full exemption | 0% (exempt from Imposto de Selo) |
| Siblings, nieces, nephews, and all other beneficiaries | No allowance | 10% flat on net value of inherited assets (including cash, property, investments) |
| Non-relatives (friends, unmarried partners without civil union recognition) | No allowance | 10% flat on net value of inherited assets |
The 10% Imposto de Selo is calculated on the net value of inherited assets after deduction of debts (encargos) and expenses. Portuguese property (immovable assets) is valued at VPT (Valor Patrimonial Tributário) for Imposto de Selo purposes — often lower than market value. For inheritance of Portuguese property by non-residents: Imposto de Selo applies to Portuguese assets. Gifts (doações) during lifetime: same Imposto de Selo rules apply — 0% for direct relatives, 10% for others. Note: free gift/inheritance between cohabitating partners without formal civil union (união de facto registered for at least 2 years) is also exempt.
Cross-Border & Multi-Country Estates
For expats with assets in multiple countries: Portugal taxes only Portuguese assets in the estate (territorial principle). Foreign assets are subject to the tax rules of those countries. To reduce complexity: (1) Use EU Succession Regulation 650/2012 professio juris in your will to elect one country's succession law for the whole estate. (2) Consider whether any double taxation treaty applies between Portugal and your home country for inheritance purposes (Portugal has limited DT treaties for inheritance). (3) Seek advice from an international estate planning lawyer experienced in both jurisdictions. (4) Register your Portuguese will centrally and ensure your foreign will is compatible with Portuguese public policy (ordre public) to be enforceable here.
Certificate of Inheritance
The Habilitação de Herdeiros (declaration of heirs) is the Portuguese mechanism for identifying heirs. If there is a notarial will: present to a notary after death — notary obtains the will from the central registry, reads it, and certifies the heirs. If intestate: apply at a notary for a habilitação de herdeiros procedure — all heirs must attend or give notarial power of attorney. EU Certificate of Succession (Certidão Sucessória Europeia): available in Portugal for cross-border EU estates — issued by a notary and valid in all EU member states. Cost: €100–400 at a notary.
Will Registration
The Registo Centralizado de Testamentos Revogações (RCTR) — Central Registry of Wills and Revocations — is operated by the Ordem dos Notários. All notarial wills (testamentos públicos and certidões de depósito of closed wills) must be registered here. Upon death, the notary handling the estate checks this registry to identify any existing wills. Registration is automatic when the will is made. Foreign wills can also be registered at the RCTR to ensure they are discoverable in Portugal.
Living Will & Healthcare Power of Attorney
Testamento Vital (Advance Directives) is legally recognised in Portugal under Lei n.º 25/2012. It allows a person to express wishes regarding health care in case of incapacity. Registered in the RENTEV (Registo Nacional do Testamento Vital) database maintained by the Ministry of Health. Includes: desire to refuse life-sustaining treatment in terminal illness, organ donation wishes, appointment of healthcare proxy (procurador de cuidados de saúde). Register at any Centro de Saúde (GP surgery) with a valid ID.
Useful Links
Estate & Inheritance
Unlock the complete Estate & Inheritance guide for Portugal — including every detail, document, tip and link you need.
Become a SupporterSupport the guide on Ko-fi · Unlocks every premium section, everywhere