It is always advisable to purchasers of property that they immediately make a Will in Portugal dealing with the assets in Portugal.  If this is not done, probate in the country of residence has to be taken out and then transferred and translated into Portuguese.  Making a Will in Portugal will reduce the expense and avoid time delays.  The Portuguese Will is in addition to and not in place of your existing Will.  As from the 1st of January 2004 inheritance tax will be zero-rated for residents leaving assets to immediate relatives.  The rates for non-residents will be very low and set off against any double taxation agreements in place with the owner’s home country.