Inheritance in Brazil for foreigners follows one key rule: property located in Brazil passes to heirs only through a Brazilian probate, even when the owner was a foreign national or lived abroad. Our firm handles probate for heirs abroad, inheritance tax and holding companies, remotely and with English-speaking support from our bilingual case coordinator.
Inherited property or assets in Brazil? Get a clear plan before you decide
We map the assets, the heirs and the taxes, and send you a written plan with timeline and fees. Payment from abroad, including in US dollars or euros.
Inheritance in Brazil for foreigners: what are the laws?
First, Brazilian courts have exclusive power over the probate and division of assets located in Brazil (Code of Civil Procedure, art. 23, II). Therefore, a foreign will or a foreign probate order cannot, by itself, transfer a house in Rio or shares in a Brazilian company. The transfer always goes through a Brazilian inventário.
As a rule, the law of the deceased’s domicile decides who the heirs are (Law of Introduction to the Norms of Brazilian Law, art. 10). However, when there is a Brazilian spouse or children, Brazilian law applies whenever it is more favorable to them (art. 10, § 1). Also, Brazilian law reserves half of the estate to forced heirs, such as children and, in many cases, the spouse (Civil Code, arts. 1,789 and 1,846).
How does probate work when the heirs live abroad?
Heirs living abroad do not need to travel. Each heir gets a Brazilian taxpayer number (CPF) and signs a power of attorney at a Brazilian consulate or, when accepted, electronically. Then, we handle the inventário in Brazil and transfer the assets to the heirs.
Moreover, since 2024 notary’s offices can handle more cases, even with a will. All heirs must agree (CNJ Resolution 35/2007, as amended by Resolution 571/2024). Read more in our guide to probate at a notary’s office (in Portuguese).
Heirs abroad and property in Brazil? We tell you which route is faster for your family.
Do you pay inheritance tax in Brazil?
Yes. Brazil charges a state tax on inheritance and gifts, the ITCMD. Since the 2023 tax reform, the rates must be progressive (Constitutional Amendment 132), and Complementary Law 227/2026 sets market value as the tax base. For example, Rio de Janeiro charges from 4% to 8%, while São Paulo still charges a flat 4%.
The state that collects depends on the asset. Real estate pays tax in the state where it is located, even if the owner lived abroad. Other assets, such as bank accounts and company shares, follow the domicile of the deceased or donor. If they lived abroad, the tax follows the heir’s domicile in Brazil (Complementary Law 227/2026, arts. 158 and 159). In any case, each state’s own law also matters, so we check it case by case.
Can foreigners own real estate in Brazil?
Yes. Foreigners can buy and inherit urban property in Brazil with a CPF, and the local real estate registry records the purchase. However, rural land has specific limits for foreigners (Law 5,709/1971). Before buying, we check the property’s history, debts and documents. See our guide on buying property in Brazil.
When a non-resident sells property in Brazil, Brazil taxes the capital gain. The buyer or the buyer’s attorney must withhold the tax (Law 10,833/2003, art. 26). So, plan the sale with your lawyer and accountant before signing.
Can a holding company protect my assets in Brazil?
- Representative in Brazil: a shareholder living abroad needs an attorney-in-fact in Brazil (DREI Normative Instruction 81/2020).
- Foreign capital: the company registers money sent from abroad with the Central Bank (Law 14,286/2021).
- Dividends: since January 2026, profits paid to shareholders abroad suffer a 10% withholding tax, subject to tax treaties (Law 15,270/2025).
- Transfer tax: moving real estate into the company may trigger ITBI, the municipal transfer tax, when the company’s main business is real estate (Federal Constitution, art. 156, § 2, I) or on the value above the subscribed capital (Federal Supreme Court, Theme 796).
Therefore, a holding company usually pays off for larger estates, often from about R$ 3 million in assets. Each case needs its own analysis. Learn more about holding companies for Brazilians abroad (in Portuguese).
Can I include my Brazilian property in a foreign will?
Brazil may recognize a will made abroad. Even so, the will goes through a Brazilian probate and must respect the share reserved to forced heirs. For this reason, many international families make a separate Brazilian will for assets located here. As a result, the Brazilian probate becomes faster and the risk of conflicting documents drops.
How we work with clients outside Brazil
In practice, we handle inheritance in Brazil for foreigners from start to finish without travel. Here is how a case runs.
Finally, a written engagement agreement sets the fees, and you can pay from abroad by international transfer, including in US dollars or euros.
Quick assessment · 4 questions
What do your assets in Brazil need?
First, choose your 4 answers. Then send them on WhatsApp, and our coordinator replies with initial guidance in English.
1. What do you need?
2. Where do you live?
3. Approximate value of the assets in Brazil?
4. How urgent is it?
Why choose our team for inheritance in Brazil for foreigners?
A recurring case at our firm
A foreign spouse inherits the family’s assets in Brazil
Case profile: A foreign national living abroad loses their spouse. The couple owned property and bank accounts in Brazil. The surviving spouse does not speak Portuguese, has no CPF and does not know where to start.
Challenge: Without a Brazilian probate, the assets stay frozen. The property cannot be sold or rented, and the bank balances remain blocked. Each step depends on Brazilian public offices, taxes and documents from abroad with apostille and sworn translation.
How we handle it:
- Mapping the rights: in the first video call, our lawyer and bilingual case coordinator identify the assets, the heirs and the spouse’s share under the couple’s property regime.
- No travel: we obtain the spouse’s CPF and prepare the power of attorney, signed at the Brazilian consulate.
- Search for assets and debts: we check real estate registries, banks and the deceased’s tax records with the Federal Revenue Service.
- Inheritance tax: we calculate the ITCMD, file it with the state tax office, issue the payment slip and guide the payment from abroad.
- Probate: at a notary’s office when all heirs agree, or in court when needed.
- Public offices: we register the property in the heir’s name, update the municipal property tax records, release the bank balances and file the estate’s final income tax return.
Result: The surviving spouse receives the assets in Brazil without traveling and with updates in English at every step. Then, with the property in their name, they can decide whether to keep, rent or sell it.
Representative case based on several matters handled by our firm. Names and specific details were omitted to preserve attorney-client confidentiality. Each case is unique, and results are not a guarantee of an identical outcome.
Coming soon
Inheritance in Brazil for foreigners: how to protect assets from abroad
Marcello Benevides explains each step in detail. Subscribe to our YouTube channel to get notified.
Frequently asked questions
What are the inheritance laws in Brazil?
Property located in Brazil is transferred only through a Brazilian probate. The law of the deceased’s domicile usually decides who the heirs are. Still, Brazilian law applies when it is more favorable to a Brazilian spouse or children, and forced heirs keep half of the estate.
Do you pay inheritance tax in Brazil?
Yes. The ITCMD is a state tax on inheritance and gifts, calculated on market value. Rates vary by state, for example from 4% to 8% in Rio de Janeiro and 4% in São Paulo.
Can foreigners own real estate in Brazil?
Yes. Foreigners can buy and inherit urban property with a CPF. Rural land has specific limits for foreigners, and a non-resident who sells property pays tax on the capital gain in Brazil.
Can I include my Brazilian property in a foreign will?
Brazil may recognize a foreign will, but it still goes through a Brazilian probate and must respect forced heirship. Many families make a separate Brazilian will for assets in Brazil.
What type of lawyer do I need for an inheritance in Brazil?
A Brazilian lawyer licensed by the Brazilian Bar (OAB) who handles probate and inheritance in Brazil for foreigners. Above all, when heirs live abroad, choose a team used to powers of attorney, apostilled documents and international communication.
Do heirs need to travel to Brazil?
No. Each heir gets a CPF and signs a power of attorney at a Brazilian consulate or electronically. We handle the whole probate remotely.
How long does probate take in Brazil?
At a notary’s office, usually weeks to a few months when all heirs agree and documents are ready. In court, it can take months or years, especially when heirs disagree.
Can I be assisted in English and pay in dollars?
Yes. Our attorneys work in Portuguese, and a bilingual case coordinator assists you in English at every step, at no extra cost. You can pay the fees by international transfer, including in US dollars or euros.
What our clients say
Verified Google reviews
Translated from Portuguese. Original reviews are on our Google profile.
“They are true holding specialists. They set up our family holding and helped with our companies too. I was impressed by the lawyers’ knowledge. Igor and Marcello are highly professional and know exactly what they are doing. Maria Helena was also very helpful throughout the process. My family and I are grateful for all the work.”
Guilherme Fernandes
“I want to sincerely thank the firm’s holding lawyers. We set up our business and family holding with them and everything went smoothly. We were always informed, and both Dr. Marcello and Dr. Igor were very clear about how everything would work. Highly recommended!”
Jéssica Melo
“The best experience I have had with a law firm. They set up our holding and advise us on several other business matters. Highly recommended!”
Marcela Junqueira
“I hired a consultation to assess whether a holding company made sense for me. I was very well looked after; the team knew the subject, presented the options and I was satisfied.”
Marcelo
“I was very satisfied with the service and guidance on succession. Thank you!”
Marcelo Riederer
“Excellent service, from the first contact until signing with the firm. They were very helpful and transparent and solved everything in the best possible way.”
Ariana Medeiros
Protect what your family has in Brazil, from wherever you live
In the first video call, we map your assets in Brazil, the taxes and the best route, and send you a written plan with timeline and fees.
Rio de Janeiro: Av. João Cabral de Mello Neto, 850, Barra da Tijuca · São Paulo: Av. Paulista, 1439
About the author
Marcello Benevides, Esq.
Attorney · Brazilian Bar OAB/RJ 143.711 · Founding Partner
For more than 20 years he has structured holding companies, succession plans and asset protection strategies for business owners in Brazil and abroad. He holds an MBA in Holding Companies and Corporate Planning (EBPÓS) and a postgraduate degree in Business Law (AVM/Cândido Mendes), and is a member of IBDFAM, the Brazilian Family Law Institute.
