Property Inheritance in Brazil for Foreigners — Complete 2026 Guide

Mandatory disclaimer: This guide is informational and educational. It does not replace consultation with a lawyer specializing in succession law and private international law. Each case has specificities that require individualized analysis by a qualified professional.

When a property in Florianópolis — or in any Brazilian city — changes hands through inheritance and the heir lives abroad, two jurisdictions operate at the same time. The property is in Brazil; the person who will receive it is in another country, under another law, perhaps under another tax system. The process is not impossible, but it requires understanding the rules at each level.

This guide was written for two distinct profiles. The first is the heir already facing the situation: a family member died and left a property in Brazil. The second is the property owner who wants to plan in advance — ensuring that his heirs, wherever they are, do not face years of process and unnecessary costs. Both will find here the complete map of the path.

The content covers applicable law, the ITCMD in Santa Catarina, how inventory works with heirs abroad, required documents, double taxation risk, wills for foreigners, and succession planning tools available. The text clearly indicates sources for each piece of data and points that should be verified directly with a specialist before any decision.

There are data, tables, and numerical examples throughout the text. Inheritance is a subject that leaves no room for abstractions.

Which law governs inheritance of a property in Brazil when the heir is a foreigner?

The starting point seems technical, but it is decisive: when a property situated in Brazil passes through inheritance, which law applies — the law of the country where the heir lives, the law of the country where the deceased lived, or always Brazilian law?

The answer has more than one layer, and each one matters.

The principle of lex rei sitae: the property in Brazil always passes through Brazilian law

For registration of the transfer and validity of transmission, Brazilian law is always applied to property situated in national territory. This is the principle of lex rei sitae — the law of the place where the asset is. An apartment in Florianópolis is transferred under Brazilian law, regardless of where the deceased lived or where the heir lives.

This means that the inventory of a property in Brazil must be opened in Brazil, the ITCMD is paid to the competent Brazilian state, and the transfer is registered at the Property Registration Office (Cartório de Registro de Imóveis) in the corresponding county. There is no alternative.

LINDB art. 10: when foreign law enters the calculation

The Law of Introduction to Brazilian Legal Norms (Decreto-Lei 4.657/1942) addresses succession in art. 10, with two rules that must be read together:

Art. 10, caput: “Succession by death or absence obeys the law of the country in which the deceased or missing person was domiciled, regardless of the nature and situation of assets.”

That is: who the heirs are and in what proportion they inherit follows the law of the deceased’s domicile. If the owner was domiciled in Germany, German law defines the order of succession and the shares. The Brazilian judge or notary may need to verify foreign law to calculate those shares.

Art. 10, §1º: “The succession of assets belonging to foreigners situated in the Country shall be regulated by Brazilian law for the benefit of the spouse or children who are Brazilian, whenever the personal law of the deceased is not more favorable to them.”

This paragraph has a protective function: it exists to prevent Brazilian spouses or children from being harmed by foreign law. The law interpreter compares the two laws and applies whichever is more favorable to the Brazilian.

Federal Constitution — Art. 5º, XXXI

The protection of §1º of art. 10 of LINDB has constitutional foundation. Art. 5º, XXXI of CF/88 repeats the same principle: the succession of assets belonging to foreigners in Brazil shall be regulated by Brazilian law when this is more favorable to the spouse or children who are Brazilian.

Table: which law applies in each scenario

What this means in practice

An Italian domiciled in Florianópolis who dies here: the inventory of the property follows Brazilian law entirely.

A German who lived in Berlin but had an apartment in Florianópolis: German law defines who the heirs are and in what proportion, but the inventory of the Santa Catarina property must be processed in Brazil, with ITCMD paid in SC and registration at the local Property Registration Office.

A Brazilian who lived in the US for decades and died with an apartment in Florianópolis: depending on circumstances, American law may govern who inherits — but the property continues to pass through the Brazilian procedure for purposes of transfer and registration.

ITCMD in Santa Catarina: rate, deadline, and tax base

Regardless of where the heir lives, inheritance of a property situated in Santa Catarina generates a state tax obligation. The ITCMD — Transfer Tax for Cause of Death and Donation — applies to any gratuitous transfer of assets, whether by death or donation during lifetime.

What is ITCMD and who pays it

ITCMD is collected by the state where the property is located. In Santa Catarina, it is regulated by State Law 13.136/2004 and the ITCMD Regulation (RITCMD-SC). The fact that the heir is foreign, lives abroad, or has never set foot in Brazil does not exempt or reduce the tax. ITCMD applies to the property situated here.

ITCMD rates in Santa Catarina

EC 132/2023 (Tax Reform) made progressive ITCMD mandatory in all states. Santa Catarina already adopted progressive rates before the reform (State Law 13.136/2004 — RITCMD-SC). Current rates in SC are four, progressive:

The monetary limits of each tier are expressed in UFIRSC (Fiscal Reference Unit of Santa Catarina State) and updated annually. Properties in Florianópolis with market value above R$ 200,000–R$ 400,000 tend to fall into the higher tiers (5%–7%). Consult the current table directly at sef.sc.gov.br/saiba-mais/itcmd before any calculation.

Tax base: market value, not historical value

RITCMD-SC determines that the base must be the market value of the property on the date of death. It is not the acquisition value recorded in the original deed. It is not necessarily the venal value for property tax purposes (IPTUIPTUVer tudo →). In properties that appreciated over the years — and in Florianópolis that movement is consistent — the tax base tends to be significantly higher than the historical purchase value.

Practical example: property acquired in 2010 for R$ 300,000, valued at R$ 900,000 in 2026. ITCMD applies to R$ 900,000, not R$ 300,000.

⚠️ Deadline for opening inventory: 60 days

The Civil Procedure Code (art. 611) determines that the inventory must be opened within 60 days after the date of death. For heirs who are abroad and need to organize documentation with apostille and certified translation, that deadline is short. It is recommended to start procedures immediately.

Penalties in SC for missing the deadline (⚠️ verify current RITCMD):
– 20% on ITCMD value: for non-opening of inventory within legal deadline
– 10% on updated ITCMD value: for non-payment within regulatory deadline
– Mora interest: 1% per month or fraction on updated tax

Exemptions in SC

⚠️ Verify exemptions currently in force with SEF/SC. Historically, SC provided exemption for transfers of low-value properties intended for owner-occupancy and for transfers to nonprofit entities. The value ceiling for residential exemption must be verified directly in current legislation.

Inventory with heirs abroad: extrajudicial or judicial?

Inventory is the legal procedure that formalizes the transfer of the deceased’s assets to heirs. For property in Brazil, there is no way around it — transfer at the Property Registration Office depends on the inventory and partition deed or formal judicial partition.

The good news: the heir living abroad does not need, in most cases, to come to Brazil.

Extrajudicial inventory: the fastest path when possible

Extrajudicial inventory is done at a notary office, without judicial process. It is governed by Law 11.441/2007 and CNJ Resolution No. 35/2007. Typical timeline: 30 to 90 days. Cheaper, faster, no hearings.

To be possible, it must meet four conditions:
– All heirs are 18 years old or older and legally capable
– All heirs agree with the partition (no dispute)
– There is no will, or the will is simple and already registered and performed
– There is a lawyer assisting all heirs, and it can be one lawyer for all

The heir abroad can participate through a duly authorized proxy.

Judicial inventory: when it is mandatory

Judicial inventory is necessary when there is a minor heir or incapable person, conflict among heirs, complex will, need for interpretation of foreign law that the notary deems outside their competence, or any other dispute situation. It can take months to years, depending on complexity and court docket.

The proxy in Brazil: how the foreign heir participates at a distance

Appointment of a proxy in Brazil with specific powers for inventory is the central mechanism for heirs who cannot — or do not wish to — travel. The power of attorney must meet formal requirements to be valid at a Brazilian notary office:

Option 1 — Brazilian consulate in the heir’s country: the most established form. The consul acts as a notary and executes the power of attorney. It does not require an apostille when done at the consulate, since the consulate itself grants diplomatic authenticity.

Option 2 — e-Notary (digital platform of the Brazilian Notaries’ Association): the heir conducts a videoconference with a Brazilian notary registered on the platform. The power of attorney is executed remotely, without need to visit the consulate. This tool is recent and not yet available with all notaries — verify availability.

Power of attorney executed at a foreign notary office (not consular): requires an Apostille under the Hague Convention (if the country is a signatory) and certified translation to Portuguese done in Brazil. If the country is not a Hague Convention signatory, legalization is done via the Brazilian consulate.

Competence: where the inventory must be opened

The competent forum for property inventory in Brazil is:
– Forum of the deceased’s domicile — when the deceased was domiciled in Brazil
– Forum of the property location — when the deceased was domiciled abroad

For property in Florianópolis with deceased domiciled abroad: inventory in the Florianópolis county.

Required documents for foreign heir

The list of documents for inventory with a foreign heir is longer than for a purely domestic inventory. The most frequent bottleneck is time: each document coming from abroad has steps of apostille and certified translation that can take weeks.

Heir’s personal documents (⚠️ verify apostille requirement case by case)

• Valid passport — certified copy or presented by the proxy
• Birth certificate or document proving kinship to the deceased. If issued abroad: apostille in country of origin and translated by a Certified Public Translator in Brazil
• Marriage certificate (if heir is spouse), with apostille and translation
• Power of attorney with specific powers for inventory (see prior section)

Deceased’s documents

• Original death certificate — apostille if issued abroad, with certified translation
• Identification documents of the deceased
• Birth or marriage certificate of the deceased (to prove family composition)
• IRPF return for the last tax year (some notaries require it)

Property and tax documents

• Updated property registration record at the competent Property Registration Office (Cartório de Registro de Imóveis)
• Certificate of encumbrances
• Negative certificate of property tax debts (IPTU, HOA fees)
• Market valuation certificate or appraisal for ITCMD base
• ITCMD declaration and collection slip with SEF/SC

Checklist for the heir abroad

1. Appoint a proxy in Brazil — preferably a lawyer specializing in succession law
2. Obtain the power of attorney (consulate, e-Notary, or apostille-certified foreign notary)
3. Gather birth or marriage certificate apostille + certified translation to Portuguese
4. Check if country of origin requires concurrent local procedure
5. Await opening of inventory in Brazil by the proxy
6. Authorize ITCMD payment in SC
7. Confirm transfer at the Property Registration Office

The factor with greatest time variation is obtaining documents from abroad. Starting this process immediately after death reduces the risk of penalties for late inventory opening.

Double taxation in inheritance: the risk few discuss

When the heir lives outside Brazil, there is a question every lawyer should ask at the start: does the heir’s country of residence also tax inheritance received?

The answer, depending on the country, is yes — and Brazil has no specific convention to prevent that double taxation.

Why the problem exists

ITCMD is a Brazilian state tax. It applies to the transmission of assets situated in Brazil regardless of where the heir lives. The heir’s country of residence, in turn, may tax its resident on all inheritance received — including assets abroad.

Brazil has conventions to prevent double taxation of income tax with several countries. But those conventions do not cover ITCMD, which is a state tax on transmission of estate, not federal tax on income. In practice: paid in Brazil and may be paid again abroad.

How it works in each country relevant to Florianópolis

United States

The American federal estate tax applies to the deceased’s estate, not directly to the heir. The federal exemption in 2025 is US$ 13.6 million per person — a threshold that puts most Brazilian property inheritances below the limit.

For the American heir receiving property in Brazil: the inheritance itself generates no income tax in the US (inheritance is not income for purposes of American income tax). ITCMD is paid in Brazil; there is no American federal taxation for receipt of inheritance itself.

Attention: foreign property with value above US$ 50,000 may need to be reported via FBAR (FinCEN 114) or Form 8938. ⚠️ Verify reporting obligations with an American specialist.

Some American states have their own state inheritance tax — Kentucky, Nebraska, Iowa, Maryland, New Jersey, and Pennsylvania are among them. Check with a local specialist if the heir resides in one of those states.

Germany

The German Erbschaftsteuer has rates of 7% to 50%, progressive, with exemptions by degree of kinship. For children, the exemption is €400,000 per heir — amounts below that are not taxed in Germany for inheritance from parent to child.

German heir receiving property in Brazil: ITCMD is paid in SC. If the amount received stays below the German exemption (€400,000 for children), there is no additional taxation in Germany. ⚠️ Check with a German specialist — there is no Brazil-Germany treaty specific to inheritance.

Portugal

Portugal abolished inheritance tax (Imposto do Selo on inheritances) for heirs in direct line — spouse, children, parents — since 2004. For collaterals and third parties, a 10% rate applies.

Brazilian resident in Portugal inheriting property in Brazil: ITCMD paid in SC; Portugal does not tax the same event for direct heirs. Lower double-taxation risk in this case for descendants and spouse.

Argentina

Argentina has no federal inheritance tax. There may be provincial taxes in some provinces — check with an Argentine specialist. For Argentine heirs inheriting property in Brazil, double-taxation risk is generally lower.

News from LC 227/2026: ITCMD on assets abroad

EC 132/2023 and LC 227/2026 created grounds for states to collect ITCMD on assets situated abroad when the deceased was domiciled in Brazil. Before this change, the Supreme Court had decided that states could not do this without federal complementary law.

For the topic of this guide — property in Brazil transmitted to heir abroad — ITCMD in SC continues to apply normally, no change in rule. What LC 227/2026 changed was the inverse situation: foreign assets of a deceased domiciled in Brazil.

Strategies to reduce double-taxation risk

The most effective path is advance planning with professionals in both countries. Some concrete actions:

1. Verify whether the heir’s country allows a tax credit (tax credit) to offset local tax with the ITCMD paid in Brazil
2. Analyze succession planning structures (holding, donation with usufruct) that may alter the nature of transmission
3. Evaluate the public will in Brazil as an instrument of predictability

Wills in Brazil: how the foreigner can plan

The foreign owner who has property in Brazil and heirs abroad has at his disposal legal instruments to plan how transmission will occur — and a public will executed in Brazil is the simplest and most effective among them.

Any person can make a will in Brazil, regardless of nationality

The Brazilian Civil Code does not require the testator to be Brazilian. Any person, foreign or Brazilian, resident in Brazil or not, can execute a will in the country.

The three ordinary types of wills (CC/2002, art. 1.862)

Public will (art. 1.864): executed directly by the notary in the notary register, in the presence of two witnesses. The testator signs; the notary authenticates. It is the safest, most difficult to challenge, and takes effect immediately after proof of death — without need for judicial confirmation. Recommended for foreigners.

Closed will (art. 1.868): written by the testator (or by another at his request) and delivered to the notary in a sealed envelope. The notary executes the approval instrument. More private than public, but requires judicial confirmation after death to take effect — adding time and cost to the process.

Holographic will (art. 1.876): written in the testator’s own hand (or by mechanical process) and signed by the testator in the presence of three witnesses. Less formal. Also requires judicial confirmation. More subject to challenge.

For the foreign owner with heirs abroad, the public will is the recommended instrument: immediate effect, recognized authenticity, lower litigation risk.

Will executed abroad with assets in Brazil

A will executed in another country may be valid in Brazil, but must meet cumulative formal requirements:
– Complied with the formalities of the country where it was executed
– Has an Apostille under the Hague Convention (or consular legalization)
– Was translated by a Certified Public Translator in Brazil
– Passed through homologation at the Superior Court of Justice (STJ) or registration at the Registry of Titles and Documents — depending on the case

The STJ has already denied homologation of foreign wills for failure to comply with formalities of the country of origin. The risk of invalidation by formal defect is real and must be considered.

The legitime: the limit of the will under Brazilian law

When the deceased was domiciled in Brazil, the Civil Code (art. 1.789) reserves 50% of the net estate for necessary heirs — spouse, descendants, and ascendants. The will can dispose freely only of the other half. Attempting to benefit third parties at the expense of the legitime results in judicial reduction of the will in the excess portion.

What the will allows the foreign owner

• Appoint an executor of trust in Brazil to conduct inventory
• Direct the property to a specific heir (within the legitime)
• Prevent the notary from having to interpret foreign law to define shares — by defining disposition himself
• Reduce the risk of conflict among heirs in different countries
• Specify what should happen to the property if the primary heir dies before the testator

Practical cases: how the law works in real situations

The scenarios below are illustrative. Values and rates are approximations based on information available in 2024/early 2025 and must be verified with a qualified professional.

Case 1: Brazilian domiciled in the US dies with apartment in Florianópolis — American son inherits

Carlos, Brazilian, lived in Miami for 15 years with tax domicile in the US. He died leaving an apartment in Florianópolis valued at R$ 800,000. Only heir: son with dual citizenship, born in the US and resident there.

Applicable law: Carlos was domiciled in the US. American law may govern who inherits. But the property is in Brazil — inventory must be opened in Brazil, at the forum of property location (Florianópolis county).

ITCMD in SC: Applies to the property. Base: R$ 800,000. Direct descendant — 7% rate by current table. Approximate ITCMD: R$ 56,000 (⚠️ verify current table).

US risk: Total estate must be evaluated. For most cases, it falls below the American federal exemption of US$ 13.6 million. Florida has no state inheritance tax. Inheritance itself generates no income tax for the son.

Procedure: Son appoints a proxy in Brazil. Extrajudicial inventory at a notary in Florianópolis. Apostille-certified documents + certified translation to Portuguese. ITCMD payment. Transfer at Property Registration Office.

Case 2: German domiciled in Florianópolis dies — children residing in Germany inherit

Hans, German, lived in Florianópolis for 10 years with permanent residency in Brazil. He died with an apartment in Florianópolis valued at R$ 600,000. Two children residing in Berlin.

Applicable law: Hans was domiciled in Brazil. Brazilian law governs succession. German children inherit under the Brazilian Civil Code. Each child inherits R$ 300,000 (50% each, no spouse, intestate succession).

ITCMD in SC: Applies to R$ 600,000 total. 7% rate for direct descendants (⚠️ verify). Approximately R$ 21,000 per heir.

Germany risk: German exemption for children is €400,000 per heir. If each child receives the equivalent of approximately €55,000 (R$ 300,000 in May 2026), it would fall below exemption. ⚠️ Check with a German specialist — exchange rate and legislation may vary.

Procedure: Extrajudicial inventory in Florianópolis. Children appoint a proxy in Brazil with apostille-certified power of attorney. ITCMD payment. Transfer registration.

Case 3: Argentine resident in Buenos Aires dies with apartment in Florianópolis — no will

Roberto, Argentine, domiciled in Buenos Aires, bought an apartment in Florianópolis as an investment. Never made a will. He died. Heirs: wife and two children, all Argentine, all residing in Argentina.

Applicable law: Roberto was domiciled in Argentina. Argentine law defines who inherits and in what proportion. The Brazilian notary or judge will need to verify Argentine succession law to calculate the shares — which may require a legal opinion on Argentine law.

ITCMD in SC: Applies normally.

Double-taxation risk: Argentina has no federal inheritance tax. Risk is lower in this case.

Procedure: The need to apply foreign law causes many notaries to direct the case to judicial inventory. Heirs appoint a proxy in Brazil. The process tends to be longer than the two previous cases.

Case 4: American with apartment in Florianópolis wants to plan before death

Julia, American, owner of an apartment in Florianópolis valued at R$ 1,200,000, two children resident in the US. Wants transmission to be simple for them.

Option 1 — Public will in Brazil: names children as heirs to the property. Cost: notary fee (relatively low). Effect: eliminates doubt about intent, facilitates extrajudicial inventory, can appoint a Brazilian executor.

Option 2 — Donation with reservation of usufruct: donates the property to the children now, retains the right to use and live in it until death. Upon death, full ownership consolidates to the children automatically — that property need not pass through inventory. ITCMD applies to the donation (⚠️ calculate if present value of ITCMD justifies the benefit of eliminating future inventory).

Option 3 — Patrimonial holding: less indicated for a single property, but makes sense if Julia has other assets in Brazil. The property enters the company; children receive company shares.

Succession planning: holding, donation with usufruct, power of attorney

Unplanned inventory — especially with heirs abroad — can cost tens of thousands of reais and take years. The instruments below make that process predictable.

Why planning in advance costs less than fixing after

Costs of an international judicial inventory include legal fees (usually calculated on estate value), court costs, ITCMD, notary charges, and possible representation costs in more than one country. When there is conflict among heirs, those amounts increase significantly.

A public will executed at a Brazilian notary office costs a fraction of that — and can prevent litigation before it starts.

Public will in Brazil: the most accessible instrument

The public will is executed by the notary in the notary office itself, in the presence of two witnesses. The owner states his wish; the notary drafts it; all sign. It requires no judicial process — only confirmation of death for it to take effect.

For the foreign owner with property in Brazil, the public will allows:
– Naming who receives each asset — within the 50% available beyond the legitime
– Appointing an executor in Brazil with powers to conduct inventory
– Indicating the trusted lawyer for heirs
– Specifying what happens if any heir dies before the testator

Cost: notary fees set by court, usually a few hundred reais.

Donation with reservation of usufruct: the property leaves the estate while alive

In this structure, the owner transfers property ownership to the heir now, but retains the lifetime usufruct — the right to use, live in, and receive income from the property until death. The heir is the bare owner from now on.

Upon the donor’s death, the usufruct extinguishes automatically. Full ownership consolidates to the heir without need for inventory for that specific asset. The property simply does not compose the estate.

ITCMD applies to the donation, calculated on property value with discount proportional to the usufruct. The convenience analysis depends on comparing the ITCMD on the donation today with estimated ITCMD on future inheritance, considering property appreciation and rules in effect.

Patrimonial holding

The holding is a legal entity — usually LTDA or SA — constituted to hold the property or group of properties. Heirs receive shares of the company, not the property directly.

Advantages: transfer of shares is simpler than property inventory; may allow tax planning depending on structure; facilitates management when there are multiple heirs or multiple assets.

Disadvantages: cost of forming and maintaining the legal entity; annual accounting; filings; may not be economically justified for a single property.

The holding is more indicated when there is a property portfolio or when heirs are in different countries and jointly manage the estate.

Power of attorney: does not eliminate inventory, but facilitates management

A broad power of attorney in favor of a trusted person in Brazil does not replace inventory, but allows the property to be managed, rented, and bills paid during the process — preventing the asset from being unmanaged while the estate is resolved.

Documentation the owner should keep organized

To facilitate heirs’ work after death:
– Updated property registration record at the Property Registration Office (Cartório de Registro de Imóveis)
– Original purchase deed
– IRPF returns for recent tax years
– Current rental contract, if any
– Name and contact of the notary office where property is registered
– Public will or location of where it is filed
– Name and contact of the trusted lawyer in Brazil
– Bank account and investment information in Brazil

Frequently Asked Questions about property inheritance in Brazil for foreigners

Does the heir living abroad need to come to Brazil to do inventory?

Not necessarily. In extrajudicial inventory (done at a notary), the foreign heir can be represented by a proxy in Brazil — usually a lawyer. For this, he must sign a power of attorney with specific powers for inventory, apostille-certified under the Hague Convention if the country is a signatory, and translated by a Certified Public Translator in Brazil. A more recent option is to execute the power of attorney via e-Notary: the heir does a videoconference with a Brazilian notary registered on the Brazilian Notaries’ Association platform, without need to visit the consulate. Judicial inventory also allows representation by proxy, but physical presence may be necessary at specific hearings. Consult a specialized lawyer to verify requirements for your case.

How much is ITCMD in Santa Catarina for property left to foreign heir?

ITCMD in SC has progressive rates: 1% to 7% for direct descendants (children, parents, spouse), depending on property value, and 8% for collateral relatives or no family relation. The tax base is the property market value on the death date. The fact that the heir is foreign or resides abroad does not exempt or reduce the tax. Example: property valued at R$ 600,000 inherited by child, 7% rate, ITCMD of approximately R$ 42,000. ⚠️ Rates may have been adjusted after LC 227/2026 — consult the current table at sef.sc.gov.br before any calculation.

If the heir already paid inheritance tax in his country, must he also pay ITCMD in Brazil?

Yes, generally. Brazil has no specific convention to prevent double taxation in ITCMD with most countries. ITCMD is a Brazilian state tax and applies to assets situated in Brazil regardless of what was already paid abroad. The heir can check whether his country of residence allows a tax credit to offset local tax with ITCMD paid in Brazil — some countries offer such credit for taxes paid abroad on the same event. This depends on each country’s law. It is recommended to hire lawyers in both countries to evaluate total tax burden.

Which law applies when the property owner was foreign and domiciled outside Brazil?

For property situated in Brazil, inventory must necessarily pass through Brazil. The competent notary or court is in the county where the property is located. The law that defines who are the heirs and in what proportion is the deceased’s domicile law (art. 10 of LINDB). If the owner was domiciled in Germany, German law determines who inherits — and the Brazilian notary or judge may need a legal opinion on that legislation. Protective exception: if there is a Brazilian spouse or children, Brazilian law applies if it is more favorable to them (CF/88 art. 5, XXXI and LINDB art. 10, §1).

Is it possible to make a will in Brazil as a foreigner?

Yes. Any person, regardless of nationality, can make a will in Brazil. The Civil Code recognizes three ordinary types: the public will (executed by the notary, safest and recommended for foreigners), the closed will (private, requires judicial confirmation after death), and the private will (less formal, also requires judicial confirmation). For the public will, the foreigner needs only an identification document. If they do not speak Portuguese, an interpreter may be necessary. The will is especially useful for owners with heirs abroad, since it allows naming an executor in Brazil, directing the property to a specific heir within the limits of the legitime, and simplifying the process for those far away.

Can the heir abroad sell the property they received through inheritance in Brazil?

Yes, they can—but only after completing the mandatory steps: conclusion of the inventory, formal transfer of the property to the heir’s name at the Property Registration Office, and payment of ITCMD. Only after registration as owner can the property be sold. Regarding the sale: the non-resident heir pays 15% income tax on the capital gain, calculated on the difference between the sale value and the value declared in the inheritance. There are nuances—check with an accountant specializing in non-residents. The heir living abroad may also have declaration obligations in their country of residence.

How long does inventory take in Brazil for a foreign heir?

It depends on the type. In extrajudicial inventory (notary office): generally 30 to 90 days when documents are organized and there is no disagreement among heirs. For heirs abroad, the main delay factor is obtaining and authenticating documents—apostille plus sworn translation can take weeks. In judicial inventory: it can take from 6 months to several years, depending on complexity and court demands. The legal deadline for opening inventory is 60 days from the date of death. Failure to comply generates a penalty on the ITCMD.

What is more advantageous: unplanned inventory or advance succession planning?

Advance planning is almost always more advantageous in terms of cost, time, and reduced conflict. A public will in Brazil costs only notary fees—a fraction of the cost of a contested inventory. Donation with reservation of usufruct removes a property from inventory: upon the donor’s death, ownership consolidates to the heir with no process required. The family holding makes sense when there is a property portfolio or heirs in different countries. An unplanned inventory, with heirs abroad and application of foreign law, can cost tens of thousands of reais and take years. Consult a lawyer specializing in succession law and estate planning to determine which instrument makes sense for your case.

Notice: This guide presents information of an educational and informational nature. It does not constitute legal or tax advice. Before making any decision about inventory, wills, succession planning, or tax payment, consult a lawyer specializing in succession law and private international law, and an accountant experienced with non-residents and international taxation.

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