Your parents or family members are living in Portugal for their retirement. In order to benefit from tax advantages of the latter. What about the rights applicable after the death of one of them.
L’article 21, du règlement européen 650/2012, permet que l’ensemble de la succession et lieu dans le country in which the deceased had his habitual residence at the time of death.
L’article 22 de ce même règlement prévoit également la possibilité pour vos parents de choisir la loi de leur nationalité. Cependant ce choix doit impérativement être formulé lors de la rédaction de leur testament.
La loi ainsi désignée s’applique à toute la succession, de son ouverture jusqu’au partage. En revanche, le traitement fiscal ne répond pas à ce choix entre loi de la résidence habituelle et celle de la nationalité. Il sera soumis à la fois au droit portugais et français.
Learn more about the rules of succession in Portugal, we invite you to consult our article dedicated to this subject.
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