Property and inheritance
Inheritance and estate planning for foreigners with property in Brazil
Property in Brazil goes through a Brazilian inventory when its owner dies, whatever their nationality and wherever they lived. Knowing how it works makes it easier to plan for your heirs.
In short
Property in Brazil always goes through a Brazilian inventory, even when the owner was foreign or lived abroad. It should be opened within 2 months of the death and finished within 12. If all heirs are capable and agree, a notary can do it by public deed, with a lawyer. The state where the property is charges the ITCMD tax.
Source: Code of Civil Procedure (Lei 13.105/2015), arts. 23, 610 and 611 ↗
- Inventory
- In Brazil, for anything located in Brazil
- Deadlines
- Opened within 2 months, finished within 12
- Notary
- Possible when all heirs are capable and agree
- Tax
- ITCMD, charged by the state where the property is
Who this is for
- Foreigners who own a home, land or other assets in Brazil, whether they live here or abroad.
- Heirs of someone who left assets in Brazil.
- Families with a Brazilian spouse or children: Brazilian law governs the succession to their benefit, unless the deceased's own law is more favourable to them.
How it works
- Plan ahead if you want: a public will (testamento público) is written by a notary in their book and read aloud to you and two witnesses.
- After a death, open the inventory within 2 months. It should be finished within the following 12 months, which a judge can extend.
- If all heirs are capable and agree, the inventory can be done by public deed at a notary, with a lawyer. Under CNJ rules this is also possible with a will once a court has confirmed it, and with a minor heir in some cases, with the public prosecutor's agreement.
- Otherwise it goes to court. Assets located abroad can't go into a Brazilian notarial inventory.
- Pay the ITCMD. For property, it goes to the state where the property is. For other assets of someone who lived abroad, it goes to the state where the heir lives until a complementary law sets the rule.
Documents
- The death certificate, with an apostille or legalization and a sworn translation if it was issued abroad
- Each heir's ID document and CPF
- The will, if there is one
- The property's registration (matrícula) and tax documents
- A lawyer, who must take part even at a notary
Each state sets its own ITCMD rates, up to a ceiling set by the Federal Senate. Every inventory needs a lawyer, at a notary or in court.
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Official sources
Code of Civil Procedure (Lei 13.105/2015), arts. 23, 610 and 611 ↗
Federal Constitution, arts. 5 (XXXI) and 155 ↗
Constitutional Amendment 132/2023, arts. 16 and 17 ↗
Introductory Law to Brazilian Law (Decree-Law 4.657/1942), art. 10 ↗
CNJ Resolution 35/2007 (inventory at a notary), as amended by Resolution 571/2024 ↗
Civil Code (Lei 10.406/2002), arts. 1.862 and 1.864 ↗
Checked against official sources on October 25, 2026. Emigro gives preliminary guidance, not legal advice. Emigro is a private company, not affiliated with the Brazilian government, the Federal Police, Itamaraty, the Ministry of Justice or the Receita Federal. Emigro is not a law firm and does not provide legal services. Lawyers listed are independent, registered with the OAB, and solely responsible for their advice.
Common questions
Can a court in my home country handle my property in Brazil?
No. Only Brazilian authorities can carry out the inventory of assets located in Brazil.
Can a foreigner make a will at a Brazilian notary?
Yes. A public will is written by the notary in their book and read aloud to you and two witnesses. Under CNJ rules, a will no longer rules out an inventory at a notary once a court has confirmed it.
Which state charges inheritance tax on property in Brazil?
The state where the property is located. Each state sets its own rate, up to the ceiling the Federal Senate sets.
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