Can I leave my estate to whoever I want?
Conditional: there are forced heirs, and you can only freely dispose of part. The Civil Code reserves a forced share (legítima) for the spouse, descendants and ascendants. Fractions: spouse + descendants = 2/3 reserved (disposable 1/3); descendants only = 1/2 (one child) or 2/3 (two or more); spouse alone = 1/2. The part you can freely dispose of (by will) is the disposable quota. The process runs through heir qualification, the Stamp Duty filing (Form 1, within 3 months) and the division. Disinheritance is only possible on exhaustive legal grounds, stated in a will. The cohabiting partner is not a forced heir. In short: not entirely — the forced share is reserved.
📋 The rules
- Spouse + descendants: 2/3 reserved (disposable 1/3)
- Descendants only: 1/2 (one child) or 2/3 (two+)
- Spouse alone: 1/2 reserved
- Disposable quota: the freely disposable part
- Tax: 0% for spouse/children; 10% for the rest
🔓 Exceptions
- Cohabiting partner: not a forced heir (no forced share)
- Disinheritance: only on exhaustive legal grounds, in a will
- Lifetime gifts count toward the forced share (reduction)
⚠️ Penalties & fines
There's no "fine" — there are limits and tax deadlines. A disposition that invades the forced share (by will or lifetime gift) is reduced at the request of the forced heirs. The Stamp Duty filing must be done within 3 months of death. On tax: spouse, descendants and ascendants are exempt (0%); the rest pay 10% Stamp Duty. Portugal has had no inheritance tax since 2004 — only this 10% stamp for non-close relatives. Note: Brazil's system (50% forced share + state ITCMD) is different. To plan: know you can only dispose of the disposable quota, that the cohabiting partner doesn't inherit by law, and that lifetime gifts count toward the forced share.
📎 Official sources
- Civil Code (arts. 2156–2161) — forced share →
- Tax Portal — Stamp Duty (death) →
- ePortugal — inheritances →
❓ Frequently asked
Can I leave my estate to whoever I want?
Not entirely. The law reserves a part, the forced share, for forced heirs: spouse, descendants and ascendants. You can only freely dispose of the disposable quota. For example, with a spouse and children, 2/3 of the estate is reserved and only 1/3 is freely disposable.
What is the forced share (legítima)?
It's the part of the estate the law mandatorily reserves for forced heirs, which you can't freely dispose of. Its value varies: 1/2 with one child, 2/3 with two or more children, 2/3 with a spouse and descendants. The remaining part is the disposable quota, freely disposable.
Does my cohabiting partner inherit?
Not as a forced heir. The cohabiting partner has no right to a forced share. They can benefit by will, within the disposable quota, and have some specific rights, such as over the family home, but they aren't on the same footing as a married spouse for inheritance purposes.
How much inheritance tax is paid?
The spouse, descendants and ascendants are exempt, paying 0%. Other heirs pay 10% Stamp Duty. Portugal has had no inheritance tax since 2004. The Stamp Duty filing must be made at the tax office within 3 months of death.
Can I disinherit a child?
Only in very limited cases. Disinheritance is possible only on exhaustive legal grounds, such as certain crimes or serious offences against the deceased, and must be declared in a will, stating the ground. Outside these situations, a forced heir can't be excluded.
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