Inheritance in Brazil: a guide for heirs living abroad

Under Brazilian law, the inventory and distribution of assets located in Brazil fall under the exclusive jurisdiction of the Brazilian authorities. This applies even if the deceased lived abroad or if all the heirs live outside Brazil. A foreign probate decision does not transfer real estate located in Brazil.

Brazilian probate, called inventário, can be handled in two ways:

1. 01Before a notary, by public deed: available when all heirs agree and are represented by a lawyer. It is usually faster. Since 2024, it is also possible when there are minor heirs, under specific conditions, and in some cases when there is a will, with court authorization.
2. 02In court: required when heirs disagree or when the law requires a judicial decision.

1. 01Power of attorney signed at a Brazilian consulate, valid directly in Brazil.
2. 02Power of attorney signed before a local notary, with an apostille under the Hague Apostille Convention, plus a sworn translation into Portuguese when it is not in Portuguese.
3. 03Direct participation in an electronic notarial deed, by videoconference with the Brazilian notary and digital signature, when the requirements are met.

The power of attorney should contain specific powers for the probate and, when necessary, to sell assets, receive funds and grant releases. Generic documents are often refused by notaries and banks.

Every heir needs a valid CPF, the Brazilian individual taxpayer number, to appear in the probate deed or proceedings and later to register property or receive funds. Foreign spouses who must take part in the act may also need one. Foreign nationals can obtain a CPF through the Brazilian tax authority's channels or at Brazilian consulates.

An heir who does not want the inheritance may renounce it by public deed or by a statement filed in court. This is different from assigning inheritance rights to someone else, such as a sibling, with or without payment. The two options have different legal and tax consequences and should be decided before signing anything.

Brazilian states charge an inheritance tax called ITCMD. When the deceased lived abroad or left assets outside Brazil, the applicable rules have recently changed with Brazil's tax reform, so each case needs a specific analysis. Heirs should also check with a local tax adviser whether there are reporting or tax obligations in their country of residence.

After the distribution, heirs may keep the assets in Brazil, sell them or receive their share in money. Transfers abroad are made through authorized financial institutions, supported by documents proving the origin of the funds, such as the probate deed or court decision. Planning this step early avoids funds being held up.

1. 01Delaying the opening of the probate: late filing can result in a fine on the inheritance tax.
2. 02Signing a generic power of attorney that is later refused.
3. 03Forgetting the apostille or the sworn translation.
4. 04Not checking the CPF status of heirs and spouses in advance.
5. 05Not planning how and when the funds will be sent abroad.

1. 01Death certificate of the deceased.
2. 02Identification documents and CPF numbers of the heirs, if available.
3. 03Any documents about the assets: property records, bank statements, vehicles.
4. 04Information about a will, if one exists.
5. 05Contact details of the other heirs.

Every Brazilian probate has an administrator, called inventariante, who represents the estate, manages the assets until distribution and reports to the other heirs. When one heir lives in Brazil and others live abroad, the heir in Brazil often takes this role. Heirs abroad should stay informed about decisions involving the assets, such as rental income, expenses and offers to buy property, and keep records of what is agreed.

If the deceased lived abroad but left property in Brazil, a Brazilian probate is still required for those assets, in addition to any procedure in the country of residence. The documents issued abroad, such as the death certificate and the foreign will, must be apostilled and translated, and the will may require specific procedures before the Brazilian probate can proceed.

Do I need to travel to Brazil? In most cases, no. Heirs can take part through a power of attorney or by videoconference in an electronic notarial deed.

Can the other heirs complete the probate without me? No. All heirs must take part, personally or through an attorney-in-fact. In court proceedings, an heir who does not take part must be formally served.

Can the process be conducted in English? The proceedings and deeds in Brazil are in Portuguese, but communication with the firm, explanations and meetings can be conducted in English.

How long does it take? A consensual probate before a notary, with documents in order, is usually much faster than a court probate. Disagreements, missing documents and tax issues are the main causes of delay.

Can a foreign heir who does not speak Portuguese sign the deed? Yes. When a party does not speak Portuguese, the notarial act may require a sworn translator or interpreter, which should be arranged in advance.

Living abroad does not prevent an heir from taking part in a Brazilian probate or receiving an inheritance. A properly drafted power of attorney or an electronic deed, a valid CPF and advance planning of taxes and transfers are what make it possible to handle everything remotely and safely.