Inheriting Brazilian property from abroad

Which court and which procedure

The Código de Processo Civil, art. 23, II gives the Brazilian judicial authority, “com exclusão de qualquer outra”, the power to carry out “o inventário e a partilha de bens situados no Brasil, ainda que o autor da herança seja de nacionalidade estrangeira ou tenha domicílio fora do território nacional”. A foreign probate does not replace the Brazilian inventory for a Brazilian property. The CPC also says the inventory must be opened within two months of the death and finished within twelve months after that, and the judge may extend both (art. 611).

A notarial inventory is possible: art. 610, § 1 allows inventory and division by public deed if everyone is capable and agrees, with a lawyer assisting each party (§ 2). The National Council of Justice (CNJ) Resolution 35/2007 adds that:

• a heir may be represented by an attorney under a power of attorney in public form with special powers (art. 12);
• a notarial inventory can be done even if there is a will, if all the conditions of art. 12-B are met, including authorisation by the succession court;
• it cannot cover assets located abroad (art. 29);
• since Resolution 695 of 26 August 2026, the deed no longer depends on proof that the ITCMD was paid first: the notary records the parties’ declaration and, if the tax is unpaid, informs the tax authority within five days (art. 15).

See inheritance and inventory for the procedure itself. The CPC says that where there is a will or a person who lacks capacity, the inventory is judicial, while the CNJ rule allows a notarial inventory under conditions; follow the notary’s and the lawyer’s reading of both.

Which law decides who inherits

The Lei de Introdução às Normas do Direito Brasileiro (LINDB), art. 10 says that succession “obedece à lei do país em que domiciliado o defunto”, whatever the nature and location of the assets. Its § 1 adds that the succession of foreigners’ assets located in Brazil is governed by Brazilian law “em benefício do cônjuge ou dos filhos brasileiros” whenever the personal law of the deceased is not more favourable to them. Under § 2 the heir’s capacity to inherit is governed by the heir’s domicile. Where Brazilian law governs, the Código Civil applies: the necessary heirs are the descendants, ascendants and spouse (art. 1.845) and they are entitled to half of the estate, the legítima (art. 1.846). The inheritance passes to the heirs as soon as the succession opens (art. 1.784). The order of heirs is in art. 1.829.

Which state taxes the inheritance

The ITCMD is a state tax. The Constitution (art. 155, § 1, I) gives it, for real estate, to “o Estado da situação do bem”. Lei Complementar 227 of 13 January 2026, in force from publication (art. 182), fixes the general rules:

• art. 158, I: for a property in Brazil the competent entity is the state or the Federal District where it is, “ainda que o de cujus ou o doador tenha domicílio ou residência no exterior”;
• art. 157: the taxpayer is the heir, or the donee in a gift;
• art. 152: the base is the market value of the asset, and proved debts of the deceased are deducted (§ 1);
• art. 156: the rates are progressive according to the value received, and cannot exceed the Senate’s maximum; the rate in force on the opening of the succession applies to an inheritance;
• art. 158, § 1: a property in more than one state is taxed by each in proportion to the market value of its part.

A different rule applies to movable assets (art. 159): for a deceased domiciled abroad the entitled state is the state where the heir lives. When both the deceased and the heir live abroad, the state is where the assets are in Brazil. Each state’s rates, exemptions and filing deadlines come from its own law and were not read. For an heir living abroad, the Brazilian state tax is separate from any estate or inheritance tax in the country where the heir or the deceased lives.

Income tax and later sale

Payotte found three income-tax points. IN SRF 208/2002, art. 46 provides that, on the death of a non-resident, tax “deve ser recolhido em nome do espólio” until the division becomes final. Receita question 131 states that income tax withheld at source applies to a payment made to a non-resident heir for the acquisition of the right to a share of an asset that fell to the heir by inheritance, and does not apply if the heir is resident; the question is short, so ask an accountant how it applies to your case. When you later sell the inherited property, the non-resident rules apply: see non-resident capital gains tax. Payotte did not find a rule for the cost basis of an inherited property in the texts read, which an accountant should confirm.

Which professional to consult

A lawyer registered with the OAB, who is obligatory in a notarial inventory, a notary (tabelião) and the property registry (cartório de registro de imóveis), and an accountant (contador) for the taxes. A foreign heir needs a CPF and may need a power of attorney: see power of attorney from abroad.