Portugal's Codigo Civil imposes forced heirship through a legitima reserved share for the spouse, descendants, and ascendants, but Portugal is bound by the EU Succession Regulation (Brussels IV), which lets an NRI elect Indian law to govern their succession instead -- and Portugal abolished inheritance and gift tax in 2004, replacing it with a Stamp Duty from which spouses, descendants, and ascendants are fully exempt.
Forced heirship under the Codigo Civil's legitima
Portugal's Codigo Civil imposes a legitima, a statutory reserved share that generally cannot be
disinherited by will. Summarized: spouse plus descendants, two-thirds of the estate; spouse alone (no
descendants or ascendants), one-half; descendants alone, two-thirds where there are two or more children
or one-half where there is a single child; spouse plus ascendants, two-thirds. For ascendants alone,
sources this platform reviewed conflicted between one-half and two-thirds, and this platform could not
resolve that conflict from a primary legislative text -- it should be confirmed with Portuguese legal
counsel for a specific estate. The commonly cited article range is Articles 2157 through 2161 of the
Codigo Civil, though this platform could not independently verify the exact article numbers.
The EU Succession Regulation (Brussels IV) and electing Indian law instead
Portugal is bound by EU Succession Regulation 650/2012, commonly called Brussels IV, and is not an
opt-out state (unlike Ireland and Denmark). The Regulation's default rule applies the law of the
deceased's habitual residence at death to the entire estate, movable and immovable, across EU member
states. Article 22 of the Regulation contains a professio juris provision that lets a person expressly
elect the law of their nationality to govern their succession instead of the default habitual-residence
rule. This means an NRI or Indian-origin person resident in Portugal can choose Indian succession law --
the Hindu Succession Act, 1956, the Indian Succession Act, 1925, or the applicable personal law -- to
govern their estate instead of Portugal's legitima, through an appropriately drafted will containing that
election. This is a specialized area and should be set up with legal advice qualified in both
jurisdictions rather than assumed to work automatically.
No inheritance tax since 2004, but a filing is still required
Portugal abolished inheritance and gift tax outright in 2004, replacing it with a Stamp Duty (Imposto
do Selo) applied to gratuitous transfers. Spouses, descendants, and ascendants are fully exempt from this
Stamp Duty. Other heirs -- siblings, more distant relatives, and unrelated beneficiaries -- pay a flat
10% (10.8% combined where an additional 0.8% real-estate-transfer surcharge applies). Even a fully exempt
heir must still file a declaration with the Portuguese tax authority within three months of the death.
Separately, whatever the deceased owned in India is governed by Indian succession law and procedure --
typically a Succession Certificate, Letters of Administration, or Probate from the relevant Indian
court -- regardless of how the Portugal-based portion of the estate is handled.
Common mistakes NRIs and Portugal-connected families make with succession matters:
- Assuming Portugal's legitima automatically applies without checking whether an Article 22
professio juris election of Indian law was made in the will.
- Assuming a fully exempt heir need not file anything, when a declaration is still required within
three months of the death even where no Stamp Duty is due.
- Confusing Portugal's abolished inheritance tax with the still-existing Stamp Duty that applies to
non-exempt heirs.
