Restrictions on the freedom to dispose of one’s succession by will (reserved portion).

Under Portuguese law, a portion of the estate is reserved for the spouse of the deceased and his/her descendants (his/her children or – if the children are already deceased – his/her grandchildren) and for the parents and brothers and sisters of the deceased as well as for the cousins of the deceased/collateral relatives up to the 4th degree. In total, these reserved rights, which limit the testator’s freedom to dispose freely of his/her estate by will, may not exceed 2/3 of the estate. It is not possible to renounce the reserved portion before the death of the deceased. But after his/her death, his/her heirs may renounce the succession.

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