Brussels IV

Expatriates living in Portugal need to review their estate planning to ensure their legacy will pass to chosen heirs without an unnecessary tax bill.

Expatriates in Portugal need to understand local succession rules and inheritance taxes to ensure their estate passes to chosen heirs tax-efficiently.

Expatriates can override Portuguese forced heirship rules and ensure their estate goes to chosen heirs by applying ‘Brussels IV’ in their will.

‘Brussels IV’ lets expats override Portugal’s succession law to ensure their estate goes to chosen heirs – but beware the tax consequences.

You can use Brussels IV to opt for UK succession law to apply to your estate, but could this affect a claim to be non-UK domiciled for UK inheritance tax purposes?

UK nationals living in Portugal need to understand local succession laws and should consider writing two wills to ensure their estate is distributed as they wish.