Portugal Inheritance Law Reform 2026 (Law No. 49/2026): What May Change

Law No. 49/2026 of 17 August has paved the way for a significant reform of succession law in Portugal. The law does not, in itself, change all the rules currently in force; rather, it authorises the Government, over a period of 180 days, to approve a new regime and to amend the Civil Code and the Code of Civil Procedure. Even so, it already allows some of the main changes to be anticipated.

Selling inherited property from an undivided estate

One of the changes with the greatest practical impact will be the creation of a special procedure for the sale of property belonging to an estate that has not yet been partitioned. The request may be made by any heir, by the surviving spouse entitled to half of the marital property (cônjuge meeiro), or by an executor with powers of partition.

Where no inventory proceedings are pending, this mechanism may, in principle, be used two years after the opening of the succession. Where inventory proceedings do exist, the sale may be requested without having to wait for that period.

The aim is to prevent a lack of agreement between heirs from indefinitely blocking the sale of a property. The sale will not, however, be automatic. The reform provides for mechanisms of opposition, valuation of the property, protection of creditors and safeguards relating to the family home. The preferred method will be the electronic auction, with the heirs and the surviving spouse retaining a right of redemption (direito de remição).

Time limit to accept an inheritance may drop from 10 to 2 years

Another relevant change will be the reduction of the time limit to accept an inheritance. Currently, this right lapses after 10 years. The reform provides for that period to be reduced to 2 years.

Those entitled to succeed will therefore have to decide more quickly whether they wish to accept or renounce the inheritance. This change may be especially relevant where there are debts, real estate, companies, assets abroad or other property whose legal and financial situation must first be analysed.

Wills and succession planning: greater freedom

The reform also seeks to increase the freedom of those who wish to organise the transfer of their assets in advance.

The testator may become able to determine, in a binding manner, which assets are to make up the reserved portion (legítima) of a given heir. This possibility may be particularly useful where the estate includes several properties, shareholdings or family businesses.

It also provides for the creation of the figure of the executor with powers of partition, who may administer, liquidate and divide the estate and, in certain cases, arrange the sale of indivisible property.

Another change will allow future spouses, by means of a prenuptial agreement, to reciprocally renounce the status of legal heir, including as regards forced heirship (sucessão legitimária). This solution may be particularly important in second marriages and in families with children from previous relationships.

Arbitration in succession disputes

The author of the succession may also determine, in a will, that certain asset-related disputes between heirs, legatees and the executor are to be resolved through arbitration. Inventory proceedings will, however, remain available where necessary.

When will the new inheritance rules come into force?

Law No. 49/2026 is a legislative authorisation. The new rules will depend on the approval and publication of the Government’s decree-law giving effect to the reform. Only then will it be possible to know the final wording and the date of entry into force of the changes.

The law further provides that the future regime may cover inheritances that are already open but not yet partitioned, so the reform may have effects on successions that are currently pending.

In summary, the reform seeks to facilitate and speed up the administration and partition of estates, reduce situations of deadlock between heirs and widen the possibilities for succession planning. Until the final instrument is published, however, a distinction must be drawn between the changes that are planned and the rules that are already actually in force.