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Know-How

Estate Planning from Portugal (civil and tax perspectives)

13-07-2021

When a succession does not have contact with several jurisdictions, it will not be difficult, in principle, to determine the applicable national law. However, in the globalized world that we live in, there are ever more (personal, family and estate) situations that are linked to several locations. Indeed, if an inheritance process has elements of connection with the Portuguese jurisdiction, but also with other jurisdictions, it is necessary to determine whether or not the Portuguese law shall rule such succession. Thus, it is relevant to know the rules for determining the applicable law that exist and are applicable in Portugal and, also, the Portuguese law that rules succession and the respective taxation.