Inheritance Laws in Macau
Inheritance laws in Macau are governed by the Civil Code of Macau, which is based on the Portuguese civil law system. Macau follows a combination of testamentary freedom and forced heirship rules, similar to many other jurisdictions influenced by civil law. These laws provide guidelines on how a deceased person's estate is to be divided among their heirs, either through a will or by intestate succession if there is no will.
Key Points of Inheritance Laws in Macau:
1. Testamentary Freedom:
In Macau, individuals have a degree of testamentary freedom, meaning they can choose how to distribute their estate in a will. However, the law does impose certain restrictions in the form of forced heirship to protect certain close relatives. A testator can decide to leave their assets to chosen individuals, but they cannot fully disinherit certain heirs.
2. Forced Heirship:
The forced heirship rules in Macau ensure that certain family members receive a mandatory portion of the estate. These rules are designed to prevent a testator from disinheriting close family members, such as children and the spouse.
- Children: In Macau, children (whether biological or legally adopted) have a right to a forced share of the estate. The share depends on how many children the deceased has. Typically, half of the estate is reserved for children as forced heirs.
- If the deceased has one child, the child is entitled to half of the estate.
- If there are two or more children, they share two-thirds of the estate equally as forced heirs.
- Spouse: The surviving spouse is also considered a forced heir under Macau law. The spouse is entitled to a portion of the estate, and the share depends on whether there are children or not.
- If there are children, the surviving spouse generally receives one-third of the estate.
- If there are no children, the spouse may inherit half of the estate, alongside any other heirs, such as parents or siblings.
3. Intestate Succession:
If a person dies intestate (without a valid will), the estate will be distributed according to the rules of intestate succession under the Civil Code of Macau. The order of priority for intestate succession is as follows:
Children and Spouse: If the deceased had children, the estate is divided between the spouse and children. The children inherit the bulk of the estate, with the spouse receiving a portion.
- Children: If there are children, the estate is divided among them. The children will generally receive half to two-thirds of the estate, depending on the number of children.
- Spouse: The surviving spouse is entitled to a one-third share of the estate, if there are children.
Parents: If there are no children, the estate passes to the deceased's parents. Each parent would typically receive half of the estate. If one parent is deceased, the surviving parent inherits the whole estate.
Siblings: If there are no children or parents, the estate is distributed among the deceased’s siblings.
Other Relatives: If there are no children, spouse, parents, or siblings, the estate may be passed to more distant relatives such as aunts, uncles, or cousins.
State: If there are no identifiable heirs, the estate will pass to the Macau government.
4. Types of Wills:
There are different types of wills under Macau law:
- Holographic Will: A handwritten will created by the testator. It must be written entirely by the testator and signed, but it does not need to be witnessed or notarized.
- Notarial Will: A will that is drafted and notarized by a public notary. It provides more security and is often preferred in order to avoid disputes.
- Witnessed Will: A will signed in the presence of witnesses who attest to its validity.
5. Inheritance Rights of Spouse:
As mentioned earlier, the surviving spouse in Macau has a forced heirship right. However, the surviving spouse’s share depends on whether there are other forced heirs, such as children:
- If there are children, the spouse is entitled to one-third of the estate.
- If there are no children, the spouse may inherit half of the estate.
The surviving spouse also has certain property rights during the marriage, and these rights may influence how the estate is divided.
6. Inheritance Taxes:
Macau imposes inheritance taxes on estates, which vary depending on the relationship between the deceased and the heirs. Generally, closer relatives (such as children, spouses, and parents) benefit from lower or no inheritance tax rates, while more distant relatives or non-relatives are subject to higher rates.
7. Rights of Stepchildren:
Stepchildren do not have automatic inheritance rights in Macau unless they were legally adopted by the deceased. If a stepchild has been legally adopted, they are entitled to the same inheritance rights as biological children under the law.
8. Disinheritance:
While Macau law provides testamentary freedom, forced heirship rules limit the extent to which a testator can disinherit their heirs. A testator cannot legally exclude children or a spouse from the mandatory inheritance share, unless in cases of unworthy heirs, such as when the heir has committed serious offenses like abandoning the family or attempting to kill the testator.
9. Estate Administration and Probate:
The process of administering an estate in Macau involves the following steps:
- Appointment of Executor: If a valid will exists, the testator may appoint an executor to administer the estate. If there is no will, the court will appoint an administrator.
- Payment of Debts: Before distributing the assets, any debts or obligations of the deceased (such as taxes, funeral expenses, etc.) must be settled.
- Distribution of Assets: Once debts are paid, the remaining estate is distributed according to the will or, if no will exists, according to the rules of intestate succession.
10. Disputes and Challenges:
If there are disputes over the validity of the will or the distribution of assets, these issues may be taken to court. Common challenges include disagreements over the validity of the will, the interpretation of the testator's wishes, or whether forced heirship rights have been properly respected.
Conclusion:
Macau's inheritance laws balance testamentary freedom with forced heirship rules to ensure that family members, particularly children and spouses, receive a portion of the deceased's estate. While individuals can express their wishes through a valid will, the law ensures that close relatives cannot be completely disinherited. The process of inheritance is fairly structured, with provisions for intestate succession, will validity, and inheritance taxes.
RELATED Blog
0 comments