Succession Law assets protected, family at peace.

Probate (inventário) identifies the assets, debts and successors of the deceased and formalises distribution or adjudication. It is the usual route for transferring and regularising inherited assets, subject to statutory exceptions for releasing funds by judicial authorisation and other specific procedures.

Yes, with agreement, legal assistance and compliance with the statutory conditions. Under art. 12-A of CNJ Resolution 35/2007, minors or incapable heirs receive an undivided share in each asset, with no disposal of their assets or rights and a favourable opinion from the Public Prosecutor. Where there is a will, art. 12-B requires final judicial authorisation and its other conditions; recognition of a child or another irrevocable declaration bars the deed. The CNJ rules did not amend art. 610 of the CPC.

Article 611 of the CPC provides two months from death to open probate, which is not equivalent to sixty days. For São Paulo's ITCMD penalty, State Law 10.705/2000 uses sixty days: late opening entails a penalty of 10% of the tax, rising to 20% beyond one hundred and eighty days. The tax-payment deadline is separate; both must be checked at the outset.

In addition to legal fees, costs may include ITCMD, court fees or deed charges, registration, certificates and technical expenses. Amounts depend on the assets, route and applicable schedules. Comparing notarial and court procedures requires an individual budget, without assuming savings or a shorter duration.

ITCMD is the state tax on inheritance and gifts. São Paulo's Law 10.705/2000 currently provides a 4% rate on the taxable base, subject to jurisdiction, valuation, exemptions and non-taxable situations. The progressive taxation envisaged by Constitutional Amendment 132/2023 does not authorise applying a different São Paulo scale without the corresponding legislation.

For inheritance, taxpayers are heirs or legatees; for gifts, usually the recipient. Deadlines depend on state law and the route. CNJ Resolution 695/2026 permits the probate deed without proof of prior ITCMD payment, requires an acknowledgement of tax obligations and notice to the tax authority within five days if unpaid. This is not a tax exemption or a waiver of tax or registration duties. In summary probate (arrolamento sumário), STJ Theme 1074 also dispenses with prior ITCMD for approval and issue of the distribution instrument, while preserving taxes on estate assets and income.

Legal fees depend on the route, number of heirs and complexity of the assets. Falchet e Marques considers the OAB/SP fee schedule and provides a written proposal after reviewing the case. Tax, court or notarial charges and registration expenses are budgeted separately.

Timing depends on the documents, assets, agreement and requirements of the court or notary. Cases involving minors or incapable heirs require the safeguards in CNJ Resolution 571/2024, including a favourable opinion from the Public Prosecutor. We assess the most suitable route without guaranteeing completion within weeks or months, and distinguish the two-month procedural opening deadline from São Paulo's sixty-day tax-penalty threshold.

Yes, both court and notarial probate require legal assistance, which may be provided by a public defender where eligibility requirements are met. The lawyer organises documents, checks the tax and payment steps, handles distribution and safeguards the client's interests, helping assess routes and prevent disputes.

Yes. Our work covers court and notarial probate, wills, lifetime estate planning and family holding companies. We also address ITCMD and registration of inherited assets. The aim is a legally sound arrangement suited to the family's needs and costs, without a guaranteed tax saving or result.

Yes. Falchet e Marques is at Av. Paulista, 2.421, São Paulo, and works with notaries, property registries, the state tax authority and local courts. This local presence facilitates coordination without guaranteeing faster processing. Meetings may be in person or remote, as convenient for the family.

Lifetime planning can clarify wishes while respecting the forced shares of necessary heirs: a will covering the disposable portion, gifts with suitable clauses and, where appropriate, a family holding company. Clear rules and early legal advice can reduce uncertainty and the risk of conflict, but cannot eliminate disputes or guarantee savings.