Marta Costa and Mariana Ferreira Tiago publish article in STEP Journal on succession planning in Portugal
Marta Costa, partner at Abreu Advogados, and Mariana Ferreira Tiago, associate, are authors of “Sun, sea and succession”, published in issue 4/2026 of STEP Journal, the journal of the Society of Trust and Estate Practitioners (STEP).
The article examines the key challenges that international families face when relocating to Portugal. The analysis covers Portuguese rules on forced heirship, taxation of gratuitous transfers and the treatment of trusts under Portuguese law.
The authors highlight the complexity of adapting succession structures from common law jurisdictions to the Portuguese legal system, emphasizing the importance of reviewing succession planning before relocation.
Read the full article here.
