In Portugal, which moment is relevant for determining the value of a lifetime gift when succession takes place?

This week, in the Família por Direito segment, partner Stéfanie Luz, team leader of the Family and Inheritance Department, and trainee lawyer Mariana Souto Simões explain which moment is relevant for determining the value of a lifetime gift when succession takes place.
Articles 03/11/2025

I received a gift from my father in 1990, and he passed away now in 2025. Which moment is considered to determine the value of the gift?

In Portugal, the value of the donated assets is determined with reference to the date of the opening of the succession.

The legislator decided this way because it ensures that the division of the estate is fair and equal, reflecting the real value of the assets at the legally relevant moment — the time of death and the subsequent distribution among the heirs.

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The content of this information does not constitute any specific legal advice; the latter can only be given when faced with a specific case. Please contact us for any further clarification or information deemed necessary in what concerns the application of the law.

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Practice Areas

  • Family and Inheritance

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