Due to the large migratory flow of Portuguese to the four corners of the world, situations involving problems with the regularization of the inheritance of these migrants or their descendants in Portugal are not rare.
To start the procedure for the regularization of inheritance of assets located in Portugal, attention must be paid to the various steps that must be followed, these steps, which vary depending on the place (country) in which the deceased citizen resided at the time of death.
In general, the steps that must be followed when the death of a citizen who has assets located in Portugal occurs begins with the registration of the death in Portugal and the declaration to the Portuguese authorities.
At the Portuguese Tax Authority, the period for this declaration ends on the last day of the third month following the date of death.
Subsequently, it is necessary to identify who the heirs are and the assets left by the deceased, through the procedure called Qualification of Heirs. It is a step that can become quite time consuming due to its complexity in certain cases. It is an essential document for the heirs to prove their quality. And still to move the deceased's bank accounts or register property or inheritance vehicles in his name, for example.
The process ends with the sharing of the inheritance. If there is consensus between the heirs, the sharing can be done outside the notary/courts, without resorting to the probate process. Only when the patrimony includes immovable property (houses, land, etc.), the sharing has to be carried out by deed drawn up in a notary's office.
If there is a dispute, the sharing will be done by inventory and therefore it will take longer, due to the necessary procedure.
If the death took place in a member country of the European Union (EU), where the deceased was residing, the heirs can deal with the inheritance at a notary in any EU country. However, if it is necessary to go to court to resolve the question of inheritance, they will have to go to the courts of the last EU country where the deceased lived, unless the deceased chose to apply the law of the country of their nationality to their inheritance. .
Having dealt with the inheritance in another EU country, the decision must now be communicated to Portuguese public bodies. If the decision is judicial, there will be no need for it to be recognized by the Portuguese courts, with the exception of decisions handed down by courts in Denmark, Ireland or the United Kingdom.
However, if the deceased was residing outside the European Union at the time of death and had assets in this country as well, in parallel with the procedure carried out in Portugal, the inventory procedure or process must also be presented to this country of residence (but this situation will depend on the country for parents).
If, for example, the deceased resided in Brazil and left assets in Brazil, he will necessarily have to initiate an inventory process in Brazil and make the registrations and sharing in Portugal at a Notary (if there is no dispute).
After the inventory process of the assets located in Brazil, before the respective judicial bodies, with the final judgment that ratifies the sharing, it will be able to be subject to review and recognition of its validity by the Portuguese Judiciary, necessary for the continuation of the inventory process instituted in Portugal and effective liquidation of the inheritance.
But attention: the succession of the assets of a Portuguese citizen with the respective transmission to the heirs must take place in accordance with the personal law of the author of the succession that corresponds to that of the individual's nationality.
Therefore, due to the high complexity of the matter, Tobo & Quintana will be able to assist you in the entire procedure of regularizing your inheritance in Portugal. You will be safeguarded by qualified professionals who will give you all the necessary support, thus avoiding future irreversible and costly disorders.
Contact us for more information.
