International Succession and Inheritance in Portugal: Complete Guide

Introduction

International succession involves situations where the deceased, heirs, or assets are located in different countries. This guide explains the legal framework and procedures in Portugal.

Legal Framework

European Succession Regulation

Regulation (EU) No. 650/2012 applies to successions opened since August 17, 2015 and establishes:

• Law applicable to succession
• Court jurisdiction
• Recognition of decisions
• European Certificate of Succession

Applicable Law

General rule: Law of the State of habitual residence of the deceased

Exception: The deceased may choose the law of their nationality (professio juris)

European Certificate of Succession

What is it?

Document proving the status of heir and the powers of the estate administrator in all EU Member States.

Advantages

• Automatic recognition in the EU
• Replaces national documents
• Facilitates access to bank accounts and real estate

How to Obtain in Portugal

1. Request from Notary or Registry Office
2. Present death certificate
3. Present will (if any)
4. Identify heirs and assets

Procedure in Portugal

1. Heir Qualification

• Identification of legal heirs
• Will verification
• Issuance of heir certificate

2. Asset Inventory

• Survey of all assets
• Valuation for tax purposes
• Identification of debts

3. Partition

• Agreement between heirs (amicable partition)
• Or judicial process (litigious partition)

4. Registration

• Real estate registration
• Vehicle transfer
• Account ownership change

Inheritance Tax

In Portugal

Portugal abolished Inheritance Tax in 2004. Only applies:

• Stamp Duty: 10% on real estate and movable property subject to registration
• Exemption: spouse, descendants and ascendants

Attention

Other countries may tax the inheritance. Check:

• Country of residence of the deceased
• Country where assets are located
• Country of residence of heirs

Special Situations

Heirs Abroad

• May be represented by proxy
• Foreign documents must be apostilled
• Certified translations required

Assets Abroad

• Each country applies its registration rules
• Local process may be necessary
• European Certificate of Succession facilitates (in EU)

Foreign Wills

• Recognized in Portugal if valid under the law of the country of origin
• Must be apostilled and translated

Important Deadlines

Conclusion

International succession requires planning and knowledge of applicable rules. The European Certificate of Succession has significantly simplified procedures in the European Union.