Inheritance after a death in Portugal: where to start

1. Gather information and identify the estate administrator

Start with the death certificate, identification and Portuguese tax identification numbers (NIF) of the deceased and potential heirs, any will or lifetime gifts, and a list of assets, accounts and debts. Check the matrimonial property regime too: the surviving spouse's existing share is separate from the inheritance.

The cabeça-de-casal, the person responsible for administering the estate, manages it until settlement and division and handles their assigned obligations. A statutory order applies, with rules concerning the spouse, executor and heirs. The role does not automatically fall to the oldest child. All interested parties may agree on another person. Preparation and documents.

2. Meet the tax reporting deadline

Where the deceased owned assets in Portugal, the Portuguese Tax and Customs Authority (AT) requires the death to be reported, even where the beneficiaries are exempt from tax. Tax exemption does not, by itself, determine who is an heir.

The cabeça-de-casal must submit the Stamp Duty Model 1 declaration and asset schedule by the end of the third month following the month of death. A death in September normally means a deadline of 31 December. Do not wait for the estate to be divided.

AT explains how to request a tax number for the undivided estate and submit the declaration through Portal das Finanças, e-balcão or a tax office by appointment. Confirm the documents and treatment applicable to the case. AT guidance.

3. Obtain formal identification of the heirs

The habilitação de herdeiros formally identifies the deceased's heirs. It does not, by itself, allocate a house to a particular person. The Justice Ministry states no general deadline for this procedure, but it may be needed to access accounts or complete other formalities. This does not suspend the tax deadline above.

4. Distinguish an undivided estate, estate division and co-ownership

Before division, heirs hold a share in the estate as a whole: this does not mean each can independently dispose of a percentage of every property.

Estate division, or partilha, allocates specific assets or rights. Co-ownership means several people own the same asset in specified shares. It can result from division, but is not the same as an undivided estate. See dividing inherited property. Legal distinction.

5. What does Balcão Heranças do?

This registry service brings together heir identification, estate division and asset registration, and can also handle tax reporting and associated taxes. Division through this service requires agreement and at least one asset subject to registration.

To start, contact a Balcão de Heranças e Divórcio com Partilha. Prepare identification for the cabeça-de-casal and heirs, tax numbers, an asset list with values and, if division is requested, the agreed terms. Have the death certificate and any will available. The service reviews the documents and schedules the formal act.

Published base fees are €150 for heir identification. €375 for heir identification with registrations or division with registrations. €425 for all three. Database searches, additional assets and registrations may increase the fee, with applicable taxes payable separately. Request a total for the specific case. Services and prices.

6. Check registrations and special circumstances

Check which registrations are needed even if division is postponed, and consult the permanent land registry certificate. Before negotiating, read selling an inherited home.

Disagreements, minors or uncertainty about debts or wills require confirmation of the appropriate procedure. If residence or assets abroad are involved, do not assume nationality determines the applicable law. Check jurisdiction, succession law and documents. The European Certificate of Succession may help in qualifying cases, without automatically resolving taxation.