Inheritance in Brazil When the Heirs Live Abroad

When someone leaves assets in Brazil, Brazilian law requires a Brazilian estate proceeding — no matter where the family lives. The firm conducts the entire process for heirs abroad: representation by power of attorney, the proceeding itself, the state inheritance tax, and the final step nobody plans for — getting the assets legally out of Brazil.

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Common situations

Who this practice serves

  • A parent or relative died in Brazil and you, living abroad, are among the heirs
  • A foreign national died owning property, accounts or investments in Brazil, and the family needs the Brazilian side resolved
  • You inherited Brazilian property years ago and it was never formally transferred — the estate is still open or was never started
  • There is a foreign will, or a foreign court decision about the estate, and you need to know how it plays in Brazil
  • You own assets in Brazil and want your estate planned so your family abroad will not face this process unprepared
How it works

How the estate proceeding works for heirs abroad

You are represented throughout — travel to Brazil is the exception, not the rule.

1

Estate mapping

We identify the assets, debts, heirs and documents involved, and determine whether the proceeding can run before a notary or must go to court.

2

Representation set-up

Powers of attorney for each heir abroad — consular or apostilled — plus CPF numbers for heirs who never had one.

3

Foreign documents formalized

Death certificates, wills and foreign decisions receive apostille and sworn translation — and, where required, recognition before the Brazilian courts.

4

The proceeding and the tax

The firm conducts the inventário, calculates and settles the state inheritance tax (ITCMD) and formalizes the transfer of each asset to the heirs.

5

After the estate

Sale of inherited property by non-resident heirs, the capital gains involved, and the legal remittance of the proceeds to your country.

Scope

What this practice covers

Judicial and extrajudicial (notary) estate proceedings across Brazil
Representation of heirs abroad by power of attorney, end to end
CPF for foreign heirs and legalization of foreign documents (apostille, sworn translation)
State inheritance tax (ITCMD): calculation, filings and settlement
Recognition of foreign wills and judgments where the Brazilian courts require it
Post-estate execution: sale of inherited assets and legal remittance abroad
Frequently Asked Questions

Frequently asked questions

Yes. Assets located in Brazil — real estate, bank accounts, investments, vehicles — must pass through a Brazilian estate proceeding (inventário), regardless of where the deceased or the heirs live. Depending on the family situation, this can be done through a notary (extrajudicial) or in court. We assess which route applies and conduct it from start to finish.
Yes. Heirs living abroad are routinely represented by power of attorney — granted at a Brazilian consulate or executed locally with an apostille and sworn translation. You will also need a CPF (Brazilian taxpayer number), which we obtain for heirs who never lived in Brazil.
Yes — the ITCMD, a state tax on inheritance and gifts, with rates and rules that vary from state to state. It must be settled as part of the estate proceeding before assets can be transferred to the heirs. We calculate the tax, prepare the state filings and plan the timing within the proceeding.
Foreign wills and foreign court decisions can produce effects in Brazil, but they may require formalization steps — sworn translation, apostille and, in some cases, recognition by the Brazilian Superior Court of Justice (STJ) — before Brazilian registries and courts will act on them. We review the documents and map the exact path before the estate proceeding begins.
Inherited funds are remitted abroad through the regulated exchange system, which requires the estate to be properly closed, taxes settled and the heir's situation documented. Planning this from the beginning — including the sale of inherited property by a non-resident, which has its own tax rules — avoids the common scenario of assets stuck in Brazil.
Related practices

Often needed together

Practice area

Non-Resident Taxation

Capital gains when the inherited property is sold, and the tax routine while you own it from abroad.

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Practice area

International Family Law

Foreign judgments and civil-status questions that often surface inside an estate — recognition, registration, property regimes.

Learn more
Start with the facts of your case

Resolve the Brazilian estate without putting your life abroad on hold

Attorney Luiz Barros has more than 20 years of experience in international law and has advised more than 200 clients in over 30 countries.

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