{"id":1951,"date":"2025-03-27T15:54:37","date_gmt":"2025-03-27T15:54:37","guid":{"rendered":"https:\/\/www.vf-advogados.pt\/?p=1951"},"modified":"2025-04-28T05:47:06","modified_gmt":"2025-04-28T04:47:06","slug":"executor-of-the-estate-powers-and-duties","status":"publish","type":"post","link":"https:\/\/www.vf-advogados.pt\/en\/media\/executor-of-the-estate-powers-and-duties\/","title":{"rendered":"Executor of the Estate: Powers and Duties"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><em>Opinion piece by <a href=\"https:\/\/www.vf-advogados.pt\/en\/team\/#barbara-figueiredo\" target=\"_blank\" rel=\"noreferrer noopener\">B\u00e1rbara Figueiredo<\/a> published [in Portuguese] in the Di\u00e1rio de Coimbra newspaper<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><span style=\"font-size: revert; color: initial;\">Both the death of an individual and the divorce of a couple may lead to the division of assets belonging to the deceased or jointly held by the former couple. It is in this context that the legal figure we discuss today emerges: the <\/span><strong data-start=\"602\" data-end=\"628\" style=\"font-size: revert; color: initial;\">executor of the estate<\/strong><span style=\"font-size: revert; color: initial;\"> (in Portuguese, <\/span><em data-start=\"645\" data-end=\"662\" style=\"font-size: revert; color: initial;\">cabe\u00e7a de casal<\/em><span style=\"font-size: revert; color: initial;\">).<\/span><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This person is presumed by law to be best suited to manage the estate until its distribution. The criteria for appointing the person to hold this position are set out in law. If the deceased left a surviving spouse, not legally separated and who is either an heir or has a share (<em>mea\u00e7\u00e3o<\/em>) in the couple\u2019s assets, the position is assigned to that spouse. In the absence of such a spouse, the role falls to the executor appointed in the will. If no executor was appointed, the position is assigned to the next of kin who are legal heirs and, failing that, to the testamentary heirs. If two people are in the same position, preference is given to the one who had been living with the deceased for at least one year prior to their death, or to the older of the two. In the case of the division of assets following a divorce, the role is assigned to the older spouse.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Naturally, holding this position entails both rights and obligations, as it is the only way to ensure that the estate is managed with the diligence and care required by law.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Accordingly, the executor of the estate may bring legal action against third parties\u2014or even against other heirs\u2014to recover property belonging to the estate. They may also collect debts owed to the estate, provided the payment is made voluntarily or if delay may endanger recovery. Furthermore, the executor may sell perishable goods and use the proceeds to cover funeral costs or administrative expenses of the estate. To meet these expenses, the executor is also allowed to sell non-perishable goods, but only \u201cto the extent necessary\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nevertheless, actions with greater impact\u2014such as the sale of high-value assets\u2014generally require the involvement of all heirs. It is worth noting that the executor may, on their own initiative, lease immovable property from the estate, provided the lease does not exceed six years.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, these powers are accompanied by several obligations. First, the executor must report the death to the Tax Authority (<em>Autoridade Tribut\u00e1ria<\/em>), submitting all necessary documentation. They are also responsible for filing all applicable tax declarations, which vary depending on the type of assets and income included in the estate. Naturally, the executor must ensure the proper care of the estate\u2019s assets and must provide annual accounts to the other heirs, which is only fair given that they are administering property that does not (entirely) belong to them.<\/p>\n","protected":false},"excerpt":{"rendered":"Who takes over the management of assets upon someone\u2019s death or a couple\u2019s divorce? B\u00e1rbara Figueiredo explains in a piece originally published in Di\u00e1rio de Coimbra","protected":false},"author":8,"featured_media":1947,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[26,22],"tags":[122,141],"class_list":["post-1951","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-knowledge","category-media","tag-family-law","tag-barbara-figueiredo-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Executor of the Estate: Powers and Duties - VFA Sociedade de Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.vf-advogados.pt\/en\/media\/executor-of-the-estate-powers-and-duties\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Executor of the Estate: Powers and Duties - VFA Sociedade de Advogados\" \/>\n<meta property=\"og:description\" content=\"Who takes over the management of assets upon someone\u2019s death or a couple\u2019s divorce? 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