After a death in Portugal, the estate is generally managed by the head of the estate.
Key steps:
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Death registration
Must be completed within 48 hours.
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Identification of heirs
Essential formal document for determining who the legal heirs are.
➡️ For foreign heirs:
obtaining a Portuguese NIF and having a tax representative may be required before handling the inheritance.
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Notification to the Tax Authority
Done through Stamp Duty Modelo 1 form.
📅 Deadline: within three months of the date of death.
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Obtain a tax number for the estate
The estate becomes a separate taxable entity and needs its own NIF.
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Declaration of assets
Includes real estate, bank accounts, vehicles and investments.
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Stamp Duty
Standard rate is 10%, but direct heirs are exempt.
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Estate distribution
Can be carried out by agreement or through a court‑supervised process.
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Updating legal records
Includes land registry, vehicle registration, banks and insurers.
➡️ Foreign heirs:
A Portuguese NIF and a tax representative are usually required to complete these steps.
Conclusion
Understanding Portugal’s tax and legal obligations is essential to ensure a smooth inheritance procedure — especially when foreign nationals or non‑resident heirs are involved, as they must comply with specific requirements such as obtaining a Portuguese NIF.
