Experienced inheritance lawyers in Portugal for secure succession planning

Portugal · Legal framework

How inheritance law works in Portugal

Portuguese succession law is codified and territorially unified, but its interaction with forced heirship, stamp duty and property registration makes local guidance essential. The following points summarise how the system works for clients with assets in Portugal.

Civil-law court structure

Portugal follows a Romano-Germanic civil-law system based on codes such as the Civil Code and Civil Procedure Code. Inheritance disputes are heard in judicial courts organised into comarcas, with appeals to the Courts of Appeal and Supreme Court. Parties must be represented by a lawyer where representation is mandatory.

Forced heirship (legítima)

Portuguese succession law reserves a ‘legítima’ for the spouse, descendants and ascendants under Article 2156 of the Civil Code. Where spouse and children compete, the reserved share is two-thirds; without a spouse, children have one-half or two-thirds. This restricts testamentary freedom and shapes estate planning.

Stamp duty, not inheritance tax

Inheritance and gift tax was abolished in 2004. Gratuitous transfers are subject to Stamp Duty at 10%, but the spouse, de facto partner, descendants and ascendants are exempt. The reporting obligation exists even when heirs are exempt and must be fulfilled by the end of the third month after death.

Lawyers and the Bar

Practising law in Portugal is reserved to members of the Ordem dos Advogados. Only qualified, registered lawyers may perform reserved acts and represent clients in proceedings. Unauthorised practice is ‘procuradoria ilícita’, a criminal offence under Law 49/2004.

Costs and legal aid

Court fees are expressed in Unidade de Conta (UC), updated annually, and depend on case value and complexity. Lawyers’ fees are freely agreed. Legal aid is available to persons who demonstrate economic insufficiency, including appointment and payment of a lawyer.

Property formalities

Rights over immovable property require registration in the Land Registry and are usually formalised by public deed or authenticated private document. Inheritance of Portuguese real estate therefore involves notarial and registry steps that a local lawyer can coordinate.

Key time limit — Inheritance, Probate & Wills

Inheritance / stamp duty reporting after death — By the end of the 3rd month after death. The death and inheritance must be reported to the tax authority, even when heirs are exempt.

Data sourced from official Portuguese public bodies and e-Justice.

• European e-Justice Portal – National justice systems: Portugal
• Ordem dos Advogados – Estatuto da Ordem dos Advogados
• Diário da República – Prescrição
• Diário da República – Divórcio por mútuo consentimento
• Diário da República – Código de Processo Civil (appeal deadlines)
• Portal das Finanças – Óbito
• Diário da República – Regime do acesso ao direito e aos tribunais (Law 34/2004)
• Diário da República – Código Civil (forced heirship)
• Diário da República – Código do Imposto do Selo
• Diário da República – Regulamento das Custas Processuais