Cross-border probate: Brazilian assets, heirs abroad
A relative has died and part of what they owned is in Brazil — a flat, a bank account, a share in a family company. You live elsewhere, and nobody explains what the Brazilian side requires.
5,0 · 18 Google reviewsOne rule clears most of the confusion. Under art. 23, II of the Brazilian Civil Procedure Code, it falls to the Brazilian judicial authority, to the exclusion of any other, to conduct the inventory and division of assets situated in Brazil — even where the deceased was a foreign national or domiciled abroad. A grant obtained in London, Lisbon or New York does not move a São Paulo title deed. The mirror holds too: what was left abroad stays with the courts where it sits.
Where it runs, and which law applies.
- Exclusive jurisdiction over Brazilian assetsArt. 23, II: inventory and division of assets situated in Brazil belong to the Brazilian authority, to the exclusion of any other, whatever the deceased’s nationality.
- Separate proceedings, one estateEach country deals with what lies in its territory. The Superior Court of Justice has held that Brazilian law does not govern assets abroad.
- Which law decides who inheritsArt. 10 of the Introductory Law: succession on death follows the law of the country where the deceased was domiciled, whatever the location of the assets.
- The rule that protects Brazilian familyIts first paragraph subjects a foreigner’s assets situated in Brazil to Brazilian law, for the benefit of a Brazilian spouse or children, unless the personal law of the deceased is more favourable.
- Capacity to inheritUnder the second paragraph, capacity to inherit follows the law of the heir’s domicile.
- A clock that runs regardlessArt. 611 requires probate to be opened within two months of the death. In São Paulo, opening late carries a penalty on the inheritance tax.
Power of attorney, apostille, translation, CPF.
The power of attorney. No heir has to fly to Brazil, but each must grant authority in a form Brazil accepts. Brazilian consular posts draw up public powers of attorney, and the grantor must attend in person. Where that route is closed — typically a foreign national with no Brazilian registration — the document is signed before a local notary and enters Brazil through the apostille.
The apostille. Brazil promulgated the Hague Convention abolishing the requirement of legalisation for foreign public documents by Decree 8,660/2016, in force here since 14 August 2016. A document issued in a member state and apostilled needs no consular legalisation. The apostille certifies only its origin — signature, capacity, seal — never its content.
The translation. Apostilled or not, a document in a foreign language may only be filed with a Portuguese version transmitted through diplomatic channels or the central authority, or signed by a sworn translator (art. 192, sole paragraph). Death certificate, birth and marriage certificates and the power of attorney all pass through this stage, so we start it early.
The CPF. Every heir needs a Brazilian taxpayer number to appear in the division and on the tax forms, foreign nationals included. Registration is open to Brazilians and foreigners alike, and those abroad apply through the Brazilian consular post responsible for their area.
How we run it from here.
- Splitting the estateWe list what sits in Brazil and what sits abroad. Only the first group is settled here.
- Domicile and applicable lawWe identify the law governing the succession and whether the rule protecting Brazilian family applies.
- Papers and CPFPowers of attorney, apostilles, sworn translations and taxpayer registration, all started in parallel.
- Choosing the routeA notarial deed where the heirs agree; court proceedings where they do not.
- Tax, division and registrationFiling and paying the inheritance tax, agreeing the division and registering the assets.
What to gather for the first review.
Documents that speed up the analysis
With these we can tell you what will be settled in Brazil and which papers need apostille and translation.
- Death certificate
- Proof of the deceased’s last domicile
- Marriage certificate
- Heirs’ ID documents and CPF, if any
- Title deeds of the Brazilian property
- Statements of Brazilian accounts
- Will, if one exists
- List of assets held abroad
Informational content under Brazilian Bar Association Rule 205/2021 — it does not replace an assessment of your case. Our fee proposal is put in writing after the initial review.
What clients say on Google.
“From the very start I was looked after exceptionally. The team is attentive and explains every step.”
Amanda M. · Google“Excellent, highly qualified professionals. I highlight the professionalism, the service and the honesty.”
Rita G. · Google“Very polite, patient, always with precise, accurate answers. I recommend them with no reservations!”
Thais T. · GoogleReal client reviews published on Google.
Who leads this work.
Founding partner of Falchet e Marques (OAB/SP 428.777). Head of the real estate practice — titling, adverse possession, contracts and litigation — with postgraduate degrees in Real Estate Law (PUC/SP) and Succession Law (PUC-Campinas); a specialist in probate and estate administration.
Meet Letícia MarquesCommon questions.
My relative died abroad but owned property in Brazil. Where is the estate settled?
In Brazil. Art. 23, II of the Civil Procedure Code gives the Brazilian judicial authority, to the exclusion of any other, the inventory and division of assets situated in Brazil, even where the deceased was a foreign national or domiciled abroad.
We already have a grant of probate at home. Isn’t that enough?
Not for the Brazilian assets. Jurisdiction here is exclusive, so a foreign decision does not transfer title and will not be entered on the land register. Proceedings must be opened in Brazil, even if a case is already running abroad.
What about the assets outside Brazil?
They follow the courts of the country where they sit. The Superior Court of Justice has held that Brazilian law does not apply to the succession of assets abroad, including for any offsetting of forced-heirship shares.
Which law decides who inherits?
Art. 10 of the Introductory Law: succession on death follows the law of the country where the deceased was domiciled, whatever the location of the assets. Its first paragraph subjects a foreigner’s assets situated in Brazil to Brazilian law for the benefit of a Brazilian spouse or children, unless the deceased’s personal law is more favourable.
Do we have to travel to Brazil?
No. Heirs abroad act through a power of attorney: drawn up at a Brazilian consular post, where the grantor attends in person, or signed before a local notary — then apostilled under the Hague Convention, promulgated by Decree 8,660/2016, and translated by a sworn translator.
Does a foreign heir need a Brazilian tax number?
Yes. The CPF is required for the division and for the inheritance tax forms. Registration is open to Brazilians and foreigners, and applicants abroad request it through the Brazilian consular post responsible for their area.
What does it cost, and do you act for heirs outside São Paulo?
We act for heirs in any Brazilian state and in other countries, with video meetings, electronic signature and correspondence in English. Fees depend on the heirs, the assets and the route, and come in a written proposal after the review.
An estate across two countries?
Tell us where the assets are and where the heirs live. We set out what must be settled in Brazil, which documents need apostille and translation, and what the route costs — in writing, in English.