{"id":4676,"date":"2026-03-20T08:30:00","date_gmt":"2026-03-20T08:30:00","guid":{"rendered":"https:\/\/www.nominaurea.pt\/?p=4676"},"modified":"2026-03-19T13:47:20","modified_gmt":"2026-03-19T13:47:20","slug":"heirs-after-a-death-in-portugal","status":"publish","type":"post","link":"https:\/\/www.nominaurea.pt\/en\/noticias\/heirs-after-a-death-in-portugal\/","title":{"rendered":"What heirs must do after a death in Portugal:  tax and legal guide"},"content":{"rendered":"<p>After a death in Portugal, the estate is generally managed by the head of the estate.<\/p>\n<p><strong>Key steps:<\/strong><\/p>\n<ol>\n<li>\n<h2><strong> Death registration<\/strong><\/h2>\n<\/li>\n<\/ol>\n<p>Must be completed within 48 hours.<\/p>\n<ol start=\"2\">\n<li>\n<h2><strong> Identification of heirs<\/strong><\/h2>\n<\/li>\n<\/ol>\n<p>Essential formal document for determining who the legal heirs are.<\/p>\n<h3>\u27a1\ufe0f <strong>For foreign heirs:<\/strong><\/h3>\n<p>obtaining a <strong>Portuguese NIF<\/strong> and having a <strong>tax representative<\/strong> may be required before handling the inheritance.<\/p>\n<ol start=\"3\">\n<li>\n<h2><strong> Notification to the Tax Authority<\/strong><\/h2>\n<\/li>\n<\/ol>\n<p>Done through Stamp Duty <em>Modelo 1<\/em> form.<\/p>\n<p>\ud83d\udcc5 <strong>Deadline:<\/strong> within three months of the date of death.<\/p>\n<ol start=\"4\">\n<li>\n<h2><strong> Obtain a tax number for the estate<\/strong><\/h2>\n<\/li>\n<\/ol>\n<p>The estate becomes a separate taxable entity and needs its own NIF.<\/p>\n<ol start=\"5\">\n<li>\n<h2><strong> Declaration of assets<\/strong><\/h2>\n<\/li>\n<\/ol>\n<p>Includes real estate, bank accounts, vehicles and investments.<\/p>\n<ol start=\"6\">\n<li>\n<h2><strong> Stamp Duty<\/strong><\/h2>\n<\/li>\n<\/ol>\n<p>Standard rate is <strong>10%<\/strong>, but direct heirs are <strong>exempt<\/strong>.<\/p>\n<ol start=\"7\">\n<li>\n<h2><strong> Estate distribution<\/strong><\/h2>\n<\/li>\n<\/ol>\n<p>Can be carried out by agreement or through a court\u2011supervised process.<\/p>\n<ol start=\"8\">\n<li>\n<h2><strong> Updating legal records<\/strong><\/h2>\n<\/li>\n<\/ol>\n<p>Includes land registry, vehicle registration, banks and insurers.<\/p>\n<h3>\u27a1\ufe0f <strong>Foreign heirs:<\/strong><\/h3>\n<p>A Portuguese NIF and a tax representative are usually required to complete these steps.<\/p>\n<h2><strong>Conclusion<\/strong><\/h2>\n<p>Understanding Portugal\u2019s tax and legal obligations is essential to ensure a smooth inheritance procedure \u2014 especially when <strong>foreign nationals<\/strong> or <strong>non\u2011resident heirs<\/strong> are involved, as they must comply with specific requirements such as obtaining a Portuguese NIF.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>After a death in Portugal, the estate is generally managed by the head of the estate. Key steps: Death registration Must be completed within 48 hours. Identification of heirs Essential formal document for determining who the legal heirs are. \u27a1\ufe0f For foreign heirs: obtaining a Portuguese NIF and having a tax representative may be required [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":4679,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4676","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-publications"],"_links":{"self":[{"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/posts\/4676","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/comments?post=4676"}],"version-history":[{"count":1,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/posts\/4676\/revisions"}],"predecessor-version":[{"id":4677,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/posts\/4676\/revisions\/4677"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/media\/4679"}],"wp:attachment":[{"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/media?parent=4676"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/categories?post=4676"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/tags?post=4676"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}