Power of attorney from abroad to buy in Brazil

What the rules say

Apostille. Decreto 8.660/2016 promulgated the Hague Convention Abolishing the Requirement of Legalisation of Foreign Public Documents; it entered into force for Brazil “on 14 August 2016”. An apostille is the single certificate that replaces a chain of legalisations between member countries. Whether your country of signature is a member must be checked on the Hague Conference’s list; Payotte did not read that list here.

The Receita Federal’s wording. For CPF procedures, article 34, § 1 of IN RFB 2.172/2024 provides that “the public instrument of power of attorney drawn up abroad or the private instrument with signature notarised abroad must be apostilled, if issued in a country that is a signatory of the Hague Convention, or have its validity recognised by a Brazilian consular office”. That rule governs the tax number, not the deed itself; Payotte did not read a federal text that sets an identical rule for the purchase deed. In practice a notary and a registry apply the same logic and decide what they accept. The Resolução CNJ 228/2016, which regulates the apostille on the Brazilian side, was not read.

Translation. Article 224 of the Civil Code: documents drafted in a foreign language “shall be translated into Portuguese to have legal effect in the country”. See sworn translation and interpreter.

Form of the deed. The deed records, under art. 215, § 1, II of the Civil Code, the identity and capacity of the parties and of those who appear “for themselves or as representatives”. Your attorney appears for you, and the power of attorney is attached to the deed.

Three ways to give the power

Which instrument a given cartório will accept for a purchase, and which powers it must list (to sign the deed, to pay the tax, to register), is the notary’s decision. Ask the notary who will draw the deed for its checklist, and ask your lawyer to draft the powers in Portuguese.

The attorney’s tax responsibilities

A procurador of a non-resident can carry duties beyond the signature:

• When you sell. Article 26 of Lei 10.833/2003 makes the resident buyer responsible for withholding the capital gains tax of a non-resident seller; and, “when the buyer is resident abroad”, the procurador is responsible. The Receita Federal’s answer 655 (IRPF 2026) gives the payment code 0473, due on the date of the sale. See non-resident capital gains tax.
• When you rent out. Question 208 of the same publication says the tax on a non-resident’s rent is paid by the non-resident’s attorney, with revenue code 9478. See non-resident rental income tax.

Choose the attorney, and limit the powers and duration, with that in mind. A power of attorney can be revoked; how a revocation is notified to the notary and the registry was not read.

Practical checklist

1. Decide who signs for you (an individual with a CPF; Payotte read that the Receita Federal requires the representative’s own CPF in its procedures).
2. Draft the text in Portuguese, or with a sworn translation attached.
3. Sign before a notary in your country, or at a Brazilian consulate.
4. Obtain the apostille from the authority your country designates, if it is a member.
5. Send the original; check with the cartório if a copy is accepted.
6. Give the notary the CPFs and marital information (see buying with a foreign spouse).

Which professional to consult

A lawyer registered with the OAB drafts the power and chooses the powers. The tabelião who will draw the deed tells you what the cartório accepts. A sworn translator renders the document in Portuguese. See the property lawyer page.