Inheritance & Probate in Brazil for Foreigners

Brazilian law is territorial about death: real estate, bank accounts, vehicles, and company shares located in Brazil pass through Brazilian probate, under Brazilian rules, even if the deceased was foreign, lived abroad, and left a foreign will. For families outside Brazil this lands as a shock at the worst possible time — and unattended Brazilian estates decay fast, with property taxes accruing, accounts frozen, and squatter and fraud risk on empty real estate.

The good news: Brazil offers a fast lane. When heirs agree and no minors are involved, probate can run extrajudicially at a notary rather than through court — often closing in months rather than years. With heirs abroad, the entire process can run on powers of attorney: we gather the asset picture, compute and pay the state inheritance tax (ITCMD), execute the partition deed, and register assets in the heirs' names while the family stays home.

On the planning side, Brazil's forced heirship rule shapes everything: half of an estate is reserved by law for necessary heirs (children, spouse, parents). A will controls only the other half. Foreigners who own Brazilian property need plans built on that reality — wills that work in both systems, regime choices at marriage, and in some cases lifetime structuring — rather than a home-country will that Brazil will partially override.

What We Handle

Inside this practice area.

01 Extrajudicial probate Notary-track inventário for agreeing heirs — the fast lane, run by POA for families abroad.

02 Judicial probate Court probate where there are minors, disputes, or complications that bar the notary track.

03 Heir representation Asset investigation, ITCMD calculation and payment, partition, and registration — for heirs who can't travel.

04 Cross-border estates Coordination with the home-country probate, foreign will recognition, and document legalization both directions.

05 Estate planning Brazilian wills, forced-heirship-aware structuring, and marriage-regime planning for property owners.

06 Asset search & recovery Locating Brazilian assets of a deceased relative — accounts, property, shares — when records are incomplete.

Process

How a typical engagement runs.

1

Estate mapping

What exists in Brazil, what it's worth, who the legal heirs are under Brazilian law, and which probate track applies.

Weeks 1-3

2

Powers of attorney

Each heir signs a POA at a consulate or apostilles one locally — the key that lets everything run remotely.

2-4 weeks

3

Tax & partition

ITCMD computed and paid, partition deed drafted and executed at the notary.

1-3 months

4

Registration & liquidation

Assets registered in heirs' names — then sold and proceeds remitted, if that's the family's wish.

Final phase

Common Questions

Inheritance & Probate questions we hear most.

My parent died in Brazil and I live abroad. Do I have to fly down?

Almost never. With a power of attorney signed at a Brazilian consulate (or apostilled and translated), we act for you through the entire inventário. Multiple heirs in multiple countries is normal — we sequence everyone's POAs and run the process centrally.

How much is Brazilian inheritance tax?

ITCMD is a state tax, currently up to 8% depending on the state and estate value (several states run 4-8% progressive scales). It must be paid before assets transfer. Penalties grow with delay, which is one reason not to leave a Brazilian estate unattended.

There's a will from my home country. Does it control the Brazilian assets?

Only partially. Brazil applies its forced-heirship reserve to assets located here, and a foreign will needs recognition before it operates in Brazil. Sometimes the foreign will helps; sometimes it's irrelevant. The estate mapping tells us which.

Brazilian probate, run for heirs who live anywhere else.