Inheritance in Brazil When Family Members Live Overseas

When a family member dies leaving assets in Brazil, it may be necessary to open a probate process in Brazil — even if all the heirs live overseas. This process can be managed remotely with the appropriate documentation and representation.

What is the Brazilian probate process (inventário)?

The inventário is the legal process by which the assets of a deceased person are identified, valued and transferred to the heirs. In Brazil, it can be done extrajudicially (at a notary office) when all heirs are adults, legally capable and agree on the distribution, or judicially when there are minors, incapacitated persons or disagreements among the heirs.

Documents typically required for overseas heirs

• Death certificate of the deceased (apostilled if issued overseas)
• Identity documents of the heirs (passport, Brazilian ID, CPF)
• Proof of family relationship (birth certificates, marriage certificates)
• Power of Attorney for representation in Brazil (apostilled)
• Declaration of the deceased's assets
• Tax clearance certificates
• Documents for the assets to be included in the estate (property, bank accounts, etc.)

How to manage the probate process from overseas?

Overseas heirs can participate in the probate process through a Power of Attorney granted to a representative in Brazil. This representative can sign documents, attend the notary or court and carry out all necessary acts on behalf of the heir.

The Power of Attorney must be specific to the probate process and will generally need to be apostilled. Foreign documents presented in the process will also need to be apostilled and sworn translated.

Inheritance tax in Brazil (ITCMD)

Brazil charges the Inheritance and Gift Tax (ITCMD) on inheritances. Rates vary by state and may differ when assets or heirs are overseas. It is important to consider the tax implications before starting the process.