A Family Member Has Passed Away in Portugal: What You Need to Know About the Inheritance Process

Sara Sbai Oliveira | Immigration Consultant

The death of a family member is always difficult, both emotionally and practically. If your relative has passed away in Portugal, you may find yourself facing a set of unfamiliar legal procedures. Inheritance in Portugal follows a formal structure defined by the Civil Code, and understanding each step is essential to avoid delays, fines, or complications between heirs.

This guide outlines what you need to know and do: from confirming the existence of a will to completing the division of the estate and fulfilling your tax obligations.

The first step is to confirm whether the deceased left a will. This is done by requesting the “certidão sobre a existência de testamento, escritura de renúncia ou repúdio da herança ou legado”, a certificate issued by the Portuguese authorities that confirms whether any testamentary disposition is registered. The certificate can be requested online, costs €25 and is typically delivered by post within about one month. It is important not to move forward with other steps, such as identifying the heirs, until this certificate is received, as the existence of a will may affect who is entitled to inherit.

Once you know whether or not a will exists, the next step is to obtain the “Habilitação de Herdeiros”, a formal declaration of who the heirs are. This procedure can be carried out at a notary’s office. Under Portuguese law, there are two types of heirs: legitimate heirs, who are automatically entitled to a portion of the estate, and testamentary heirs, who are named in the will. Legitimate heirs are, by law, the spouse, the relatives and the state. The process must be initiated by a person called the “cabeça de casal” - the head of the estate - who is responsible for representing the inheritance until the assets are fully divided. This person is usually the surviving spouse, the closest relative, or someone appointed in the will. If more than one person qualifies, the one who lived with the deceased for over a year is qualified or, failing that, the oldest will take precedence. The law requires the “Habilitação de Herdeiros” to be requested within three months of the date of death.

Once the heirs are formally identified, the estate must be declared to the Portuguese tax authorities in a process called “Participação do Imposto de Selo por Óbito”. This is mandatory even when no tax is due. The declaration must include all assets left by the deceased in Portugal, including real estate, vehicles, bank accounts, and investments. It must be submitted within three months from the end of the month in which the death occurred. Failing to do so can result in fines. Although stamp duty (Imposto do Selo) is generally charged at a rate of 10%, there are exemptions for the spouse or civil partner, ascendants (parents and grandparents), and descendants (children and grandchildren). Even if no tax is owed, the declaration must still be submitted for the inheritance process.

After fulfilling the fiscal obligations, the next step is to divide the estate among the heirs. This is known as “partilha de bens”. If all heirs agree, the division can be made by signing a deed of division (escritura de partilha) before a notary. If there is disagreement, the matter must be resolved in court. Before any division takes place, the deceased’s debts must be paid, and in some cases, assets such as real estate may need to be valued. Portuguese law guarantees a reserved share of the estate to legitimate heirs, even if the will states otherwise. Once the assets are divided, each heir must formally register their share. Real estate must be updated at the Land Registry, vehicles must be registered at the IMT, and bank or investment accounts require supporting documents and proof of tax compliance.

While this process is clearly structured in the law, it is not always straightforward in practice. Tight deadlines, complex family situations, and cross-border elements can create additional challenges. We can help you understand your rights, ensure deadlines are met, assist with documentation, and coordinate communication with notaries, tax authorities, banks, and other institutions. Legal support is especially helpful when one or more heirs live abroad, when there is a will to interpret, or when disagreements arise.

If you have recently lost a family member in Portugal and are unsure of the next steps, our team is available to support you throughout the inheritance process. From requesting the necessary certificates to the final division of assets, we ensure your interests are protected and that the process moves forward as smoothly as possible.