Estate Planning · Portugal
Find an estate planning lawyer in Portugal who understands the legítima
Portuguese succession law reserves part of your estate for forced heirs, so planning has to start from the legítima rather than from a template. Tell us what you own and where your heirs live, and we match you with a lawyer who handles estate planning in Portugal.
- Wills, forced heirship and cross-border succession
- Portuguese property, notarial deeds and Land Registry
- Stamp duty and reporting duties after a death
Free and without obligation. We share your request only with lawyers registered with the Ordem dos Advogados.
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The Portuguese framework
Estate planning in Portugal starts with the legítima
Portuguese succession law is not something you can plan around with a generic template. The forced heirship rule known as the legítima reserves a large share of your estate for your spouse, descendants and ascendants, so a will drafted abroad may not produce the result you expect. At the same time, Portugal abolished inheritance tax in 2004, yet stamp duty at 10% applies to gratuitous transfers to beneficiaries outside the exempt circle, and the tax authority must still be notified after a death. Whether you live in Lisbon, own an apartment in the Algarve or are arranging matters from another country, an estate planning lawyer in Portugal can map your assets, your matrimonial property regime and your cross-border position before anything is signed.
Portugal in practice
How estate planning works in Portugal
Estate planning in Portugal is shaped by civil-law rules that are written down in codes and applied by the judicial courts, with the Supreme Court of Justice guiding interpretation through its judgments and uniform case law. That structure explains why testamentary freedom is limited here and why property formalities matter as much as the will itself.
Forced heirship limits what you can give away
Under Article 2156 of the Civil Code the legítima reserves part of the estate for the forced heirs — the spouse, descendants and ascendants. Where a spouse and children compete, the legítima is two-thirds of the estate; without a surviving spouse it is one half for one child and two-thirds for two or more children, under Article 2159.
Your matrimonial property regime comes first
If you married without an antenuptial agreement, the supplementary regime of comunhão de adquiridos applies under Article 1717 of the Civil Code. Property acquired for value after the marriage is common, while assets brought into the marriage, received by inheritance or gift, and strictly personal property stay separate. Spouses may instead choose general community or separation of property.
No inheritance tax, but stamp duty at 10%
Portugal abolished inheritance and gift tax in 2004. Gratuitous transfers are now taxed through Stamp Duty under verba 1.2 of the Tabela Geral of the Código do Imposto do Selo at a single 10% rate. The spouse or de facto partner, descendants and ascendants are exempt, while siblings, nephews and other beneficiaries pay that rate on the taxable assets.
Property passes through deed and Land Registry
Rights over immovable property are registered in the Land Registry (Registo Predial) under the Código do Registo Predial, which provides publicity and, for certain facts, a presumption of accuracy and protection against third parties. Transfers and encumbrances are normally formalised by public deed (escritura pública) or an authenticated private document, and the acquisition is completed by registration.
Cross-border succession and the law you choose
EU Regulation 650/2012 allows a testator to elect their national law to govern the succession as a whole. That election can matter where Portuguese forced heirship would otherwise reach assets situated in Portugal, but it does not remove every limit. Because the legítima is a matter of Portuguese law, the interaction has to be examined on your facts before a will is executed.
Who may act for you, and what it costs
Only lawyers registered with the Ordem dos Advogados may perform the acts reserved to lawyers in Portugal; doing so without registration is ‘procuradoria ilícita’, a criminal offence under Law 49/2004. Lawyers’ fees are freely agreed with no binding official tariffs, and legal aid under Law 34/2004 can cover advice, court fees and the appointment of a lawyer where economic insufficiency is shown.
Key time limit — Inheritance, Probate & Wills
Reporting an inheritance / stamp duty after a death — By the end of the 3rd month after death. The reporting duty exists even where the heirs are exempt from stamp duty.
All country details on this page are drawn from official Portuguese sources (Diário da República, Portal das Finanças, Ordem dos Advogados) and the European e-Justice Portal, consulted in their current consolidated versions.
- National justice systems — Portugal (European e-Justice Portal)
- Estatuto da Ordem dos Advogados (consolidated version, 19-01-2024)
- Prescrição — Diário da República Lexionário
- Código do Trabalho (consolidated) — dismissal
- Divórcio por mútuo consentimento — Diário da República Lexionário
- Código de Processo Civil (consolidated) — appeals
- Prazo de impugnação de ato administrativo — Diário da República Lexionário
- Óbito — Portal das Finanças (Tax Authority)
- Regime da comunhão de adquiridos — Diário da República Lexionário
- Código Civil (Decreto-Lei 47344/66, consolidated)
- Código do Imposto do Selo (consolidated)
- Regulamento das Custas Processuais (Decreto-Lei 34/2008)
- Law 34/2004 — access to law and the courts (consolidated)
Common situations
Why generic advice rarely fits Portugal
Most problems we see come from applying another country’s assumptions to Portuguese succession rules.
A will drafted abroad
You wrote your will under the law of the country where you live, but Portuguese forced heirship may not give your spouse or children what the document envisages.
Property here, heirs elsewhere
An apartment in the Algarve or a house near Porto passes to heirs in several countries, and the notarial and registry steps must be coordinated across borders.
An assumed clean tax position
Heirs assume there is nothing to file because Portugal no longer levies inheritance tax, yet stamp duty and a reporting duty to the tax authority can still apply.
How we help
Matching that understands Portuguese succession law
You describe the situation once; we identify practitioners whose practice actually covers it.
Lawyers registered with the Ordem dos Advogados
Every lawyer we match you with is registered with the Portuguese Bar. Only registered lawyers may perform the acts reserved to lawyers in Portugal, so unlawful practice is not a risk you carry.
Matching on the real issue
We route your request by the question you actually have: forced heirship, matrimonial property, cross-border succession, stamp duty or registration of inherited Portuguese property.
One request, several profiles
Tell us the facts once. We compare practitioners who work with Portuguese succession law and put their profiles in front of you so you can judge experience yourself.
Free and without obligation
Matching costs you nothing and does not commit you to instruct anyone. You decide whether to speak to a lawyer, which one, and on what terms.
Cross-border
Planning from elsewhere in Europe
Portuguese assets, a Portuguese spouse or heirs living abroad all create a cross-border element. These are the jurisdictions whose residents and nationals most often need help with succession in Portugal.
Questions
Estate planning in Portugal — frequently asked questions
What does an estate planning lawyer in Portugal actually do?
A Portuguese estate planning lawyer reviews your assets, your matrimonial property regime and the people you want to benefit, and explains what the legítima reserves for forced heirs. They can draft or review a will, coordinate the notarial and Land Registry steps for Portuguese property, and deal with the reporting duty to the tax authority after a death.
Can I choose the law that applies to my succession in Portugal?
EU Regulation 650/2012 allows you to elect your national law to govern your succession as a whole. That can be relevant if you hold assets in Portugal, because Portuguese forced heirship would otherwise apply. The interaction between that election and the legítima has to be assessed on your own facts before any document is signed.
Is there an inheritance tax in Portugal?
Portugal abolished inheritance and gift tax in 2004. Gratuitous transfers are instead subject to Stamp Duty at a single 10% rate under verba 1.2 of the Código do Imposto do Selo. The spouse or de facto partner, descendants and ascendants are exempt, while siblings, nephews and other beneficiaries pay the 10% rate on taxable assets.
What is the legítima and how much does it reserve?
The legítima is the portion of the estate the testator cannot freely dispose of because the law reserves it for the forced heirs — the spouse, descendants and ascendants — under Article 2156 of the Civil Code. Where a spouse and children compete it is two-thirds of the estate; without a surviving spouse it is one half for one child and two-thirds for two or more children.
Do I have to report a death to the Portuguese tax authority?
Yes. The reporting obligation to the tax authority exists even where the heirs are exempt from stamp duty, and under official guidance it must be met by the end of the third month after the death. A lawyer can confirm what has to be filed in your case and prepare the supporting documents.
How are lawyers’ fees set, and can I get legal aid?
Fees are freely agreed between lawyer and client; there are no binding official tariffs, and they may be fixed by written agreement or assessed according to complexity, time and responsibility involved. Legal aid (apoio judiciário) under Law 34/2004 may cover advice, court fees and the appointment of a lawyer where economic insufficiency is shown to the Social Security Institute.
Next step
Tell us what you need to plan for in Portugal
Describe your situation in a few lines — where you live, what you own in Portugal and who your heirs are. We will match you with a lawyer who handles Portuguese estate planning, free of charge and with no obligation to instruct anyone.