Estate Planning for Foreigners with Brazilian Assets: Wills, Trusts & Cross-Border Issues

Why Does Estate Planning for Foreigners in Brazil Require a Fundamentally Different Approach?

If you own property, a business, or significant financial assets in Brazil and you come from a common-law jurisdiction — the United States, the United Kingdom, Canada, Australia — everything you know about estate planning is wrong for Brazil. Not partially wrong. Fundamentally wrong.

The Anglo-American estate planning toolkit — revocable trusts, irrevocable trusts, transfer-on-death designations, joint tenancy with right of survivorship, pour-over wills — either does not exist in Brazilian law or does not function as expected. Brazil’s civil law system, rooted in Portuguese legal tradition and codified in the Brazilian Civil Code (Lei nº 10.406/2002), operates on a principle that is alien to most English-speaking clients: you cannot leave your estate to whomever you wish. The law decides for you — at least 50% of it.

I write this guide as someone who lives at the intersection of these two systems. As an American attorney admitted to the Brazilian Bar (OAB/SP 351.356) with a USC LL.M. in international law, I have spent my career helping foreigners navigate the collision between the estate planning expectations they bring from home and the legal reality Brazil imposes. This is pure dual-qualified territory — the kind of planning that requires fluency in both legal systems, not just familiarity with one.

“I cannot count the number of times an American client has told me, ‘My estate plan is handled — I have a revocable trust.’ When I explain that their revocable trust has zero legal effect on their R$3 million apartment in Jardins, there is always a long silence. That silence is the sound of a fundamental assumption breaking. Brazilian succession law does not care what your US trust document says.” — Zachariah Zagol, Founding Partner, OAB/SP 351.356

For context on how you may have acquired Brazilian assets, see our guides on investor visas, buying property in Brazil, and foreign investment structures.

What Is Forced Heirship and Why Can’t You Avoid It?

Forced heirship (sucessão legítima) is the cornerstone of Brazilian succession law and the single most consequential concept for foreign estate planners to understand. It is codified in Articles 1.845–1.850 of the Civil Code and has no meaningful equivalent in US or UK law.

The Legítima: 50% Is Non-Negotiable

Under Brazilian civil law:

• The compulsory portion (legítima): At least 50% of your estate must pass to your forced heirs (herdeiros necessários) in proportions established by law
• The disposable portion (quinhão disponível): Only the remaining 50% can be freely allocated via will or testament
• No exceptions for nationality: This rule applies to all assets located in Brazil, regardless of the owner’s citizenship, domicile, or where they signed their will

Concrete example: You are an American living in São Paulo with R$4,000,000 in Brazilian assets (apartment, investment accounts, business interest). You have a spouse and two children. Your Brazilian will can freely direct only R$2,000,000. The remaining R$2,000,000 is divided among your spouse and children according to the statutory formula — not according to your wishes, your US trust, or your estate planning attorney’s intentions.

Who Are the Forced Heirs?

Brazilian law establishes a strict hierarchy of compulsory heirs under Civil Code Article 1.829:

1. Children (descendentes): All children — biological and adopted — share equally. Children from different relationships share equally. There is no distinction between children of a current and former marriage.

2. Surviving spouse (cônjuge sobrevivente): The spouse’s share depends on the marital property regime and the existence of other heirs. Under comunhão parcial de bens (the default), the spouse already owns 50% of community property (meação) and additionally inherits from the deceased’s portion.

3. Parents (ascendentes): If no children exist, parents inherit the compulsory portion.

4. Collateral relatives: Siblings, nephews/nieces, and more distant relatives inherit only if no spouse, children, or parents exist.

Can You Disinherit a Child in Brazil?

Effectively, no. Disinheritance (deserdação) is permitted only in the narrow circumstances defined in Civil Code Article 1.962:

• The heir has committed an attack against the testator’s life or dignity
• The heir has committed defamation or physical injury against the testator
• The heir has engaged in illicit relations with the testator’s spouse or partner
• The heir has abandoned the testator in serious illness

Each ground requires judicial proof — the testator must state the reason in the will, and the surviving beneficiaries must prove the ground in court during the inventário. Brazilian courts interpret these grounds narrowly. Simple estrangement, disagreement, or even decades of non-contact do not qualify.

“American clients are shocked that they cannot disinherit a child in Brazil. In the US, you can leave your entire estate to your dog. In Brazil, your children have a constitutionally protected right to at least their share of the legítima. This isn’t a preference — it’s a structural feature of the civil law system that no amount of creative drafting can circumvent.” — Zachariah Zagol, Founding Partner, OAB/SP 351.356

For a detailed comparison, see our guide on Brazil inheritance vs. US/UK estate planning.

Why Don’t US Trusts Work in Brazil?

This is the question I answer most frequently, and the answer disappoints every American client who has spent significant money establishing a US trust-based estate plan. For the full analysis, see our dedicated guide to trusts in Brazil and trust advisory service.

Brazil Has No Trust Law

Brazilian law does not recognize the trust as a legal vehicle. The Civil Code contains no provisions for trusts. The concept of splitting legal ownership (trustee) from beneficial ownership (beneficiary) — which is the foundation of Anglo-American trust law — does not exist in Brazilian civil law.

What this means practically:

• A US revocable living trust cannot hold title to Brazilian real property. Brazilian cartórios (property registries) will not record title in the name of “John Smith Revocable Trust.” They require a natural person (individual) or a legal entity (empresa) recognized under Brazilian law.

• A US irrevocable trust holding assets intended for Brazilian beneficiaries creates enforcement chaos. Brazilian courts will look through the trust to determine the beneficial owner and apply forced heirship rules to those assets regardless of the trust’s terms.

• Trust distributions to Brazilian residents trigger tax complications. Brazil may treat distributions as income (subject to IRPF at up to 27.5%) or as gifts (subject to ITCMD), depending on the characterization — and Brazilian tax authorities tend to choose whichever characterization produces more tax.

The Specific Problems

Problem 1: Title registration. Brazilian cartórios operate on a system of individualized property registration (matrícula) under Lei nº 6.015/1973. Each property has a unique matrícula that lists the current owner — a natural person with a CPF or a legal entity with a CNPJ. A trust is neither. You cannot register Brazilian real property in a trust’s name.

Problem 2: Forced heirship override. Even if you could somehow hold Brazilian assets through a trust, Brazilian courts would apply forced heirship rules to those assets. The STJ (Superior Tribunal de Justiça) has consistently held that foreign legal structures cannot be used to circumvent Brazilian succession law when assets are located in Brazil.

Problem 3: Tax treatment uncertainty. Brazilian tax authorities (Receita Federal and state secretarias da fazenda) have no established framework for taxing trust income, distributions, or accumulated gains. This creates unpredictable tax exposure. Some states have attempted to assess ITCMD on trust distributions as gifts; others have treated trust income as taxable income of the beneficiary. The lack of uniformity makes trust-based planning unreliable.

Problem 4: Double taxation risk. If a US trust holds assets with Brazilian exposure, the estate may face both US estate tax (on the trust corpus) and Brazilian ITCMD (on the beneficial interest), with limited treaty relief. The US-Brazil Tax Treaty does not specifically address trust structures.

For a comparison of alternatives, see our trust vs. holding company comparison.

What Should You Do Instead?

The Brazilian alternatives to trusts are:

1. Holding companies (see below)
2. Testamento público (public will) with careful allocation of the disposable portion
3. Lifetime gifting (doação) with usufruct retention
4. Life insurance (seguro de vida) to direct assets outside forced heirship
5. Separate wills in each jurisdiction, carefully coordinated

“I have a standard practice when an American client comes to me with a trust-based estate plan: we keep the trust for US assets and build an entirely separate Brazilian structure for Brazilian assets. The two systems must coexist without contradicting each other. The US trust revokes itself regarding Brazilian assets; the Brazilian testamento governs only Brazilian assets. Coordination is everything.” — Zachariah Zagol, Founding Partner, OAB/SP 351.356

How Can Holding Companies Be Used for Estate Planning?

Holding companies are the most effective tool available in Brazilian law for structuring the transfer of wealth across generations while managing tax exposure and avoiding the worst inefficiencies of the inventário process. For detailed guidance, see our holding company guide and our case study on holding restructuring.

How a Holding Company Works for Estate Planning

Instead of owning Brazilian real property directly (in your personal name), you form a Brazilian company — typically an LTDA (Sociedade Limitada) or S/A (Sociedade Anônima) — and transfer the property to the company. You then own shares in the company rather than the property directly.

At death, the succession involves shares, not property:

• Without holding company: Each property requires a separate registration transfer at the cartório, separate ITCMD assessment, and potentially separate judicial proceedings. If you own 5 properties in 3 states, that’s 3 different ITCMD regimes and 5 separate transfers.

• With holding company: The shares in one company pass to heirs through a single inventário. The properties remain in the company’s name — no individual property transfer is needed. ITCMD is assessed on the share value, not on individual property values (which can produce tax savings depending on valuation methodology).

Lifetime Gifting Through a Holding Company

A holding company enables phased transfer of wealth during your lifetime:

1. Form the holding company and transfer properties into it
2. Gift shares to heirs over time (within the disposable portion — you cannot gift away more than 50% while forced heirs exist, per the doctrine of doação inoficiosa under Civil Code Article 549)
3. Retain usufruct (usufruto) over the shares you gift — this preserves your right to income (rents, dividends) and management control during your lifetime
4. At death, the remaining shares pass through the inventário, but the estate has been reduced by prior gifts

Tax advantage of phased gifting: Each gift triggers ITCMD at the rate applicable at the time of the gift. By spreading gifts across multiple years and potentially multiple states, you may achieve a lower effective tax rate than a single large transfer at death. This strategy has become particularly important after LC 227/2026 (see below).

Holding Company Costs and Considerations

• Formation costs: R$5,000–R$15,000 (including ITBI for property transfer to the company)
• Annual maintenance: R$3,000–R$8,000 (accounting, tax filings, corporate compliance)
• Property transfer tax (ITBI): 2–5% of property value when transferring to the company (this is a significant upfront cost)
• Capital gains exposure: Transferring appreciated property to a holding company may trigger capital gains tax; careful structuring can minimize or defer this
• Not suitable for all situations: If you own a single property of moderate value, the formation and maintenance costs may outweigh the estate planning benefits

See our comparison of holding vs. direct ownership and comparison of buying property as company vs. individual.

How Does Life Insurance Work as an Estate Planning Tool?

Life insurance (seguro de vida) is one of the most powerful and underutilized estate planning tools available to foreigners in Brazil because of two critical features:

Feature 1: ITCMD Exemption

Life insurance proceeds are exempt from ITCMD in most Brazilian states. This exemption is grounded in the principle that life insurance is a contractual obligation of the insurer, not a transfer of the deceased’s estate. The STF (Supremo Tribunal Federal) has upheld this exemption in multiple decisions, and Civil Code Article 794 establishes that life insurance proceeds do not form part of the estate for succession purposes.

Practical impact: If you have R$2,000,000 in Brazilian assets and R$1,000,000 in life insurance, only the R$2,000,000 is subject to ITCMD. At an 8% rate (the maximum under LC 227/2026), that’s R$160,000 in tax savings on the insured amount.

Feature 2: Bypass of Forced Heirship

Because life insurance proceeds are not part of the estate, they are not subject to forced heirship rules. You can designate any beneficiary — a friend, a charity, a child from a prior relationship, or anyone else — without constraint. The legítima does not apply.

Practical impact: If you want to leave a significant portion of your Brazilian wealth to someone who is not a forced heir (or to give one child more than others), life insurance is the only legitimate vehicle that achieves this in Brazil.

Feature 3: Bypass of Inventário

Life insurance proceeds are paid directly to the designated beneficiaries, typically within 30 days of the insurer receiving the death certificate. The inventário process — which takes 6–18 months — does not apply. This provides immediate liquidity to beneficiaries.

Limitations

• Premium costs: Life insurance premiums in Brazil can be significant, especially for older applicants or those with health conditions
• Insurer solvency: Choose a well-capitalized insurer (Bradesco Seguros, Porto Seguro, SulAmérica, Itaú Seguros)
• Taxation of premiums: Premiums are not deductible for income tax purposes
• VGBL/PGBL retirement plans: These are technically insurance products and share some but not all of the tax advantages; their treatment under LC 227/2026 is evolving

For a detailed analysis of life insurance in estate planning, see our dedicated guide.

What Is ITCMD and How Does LC 227/2026 Change Everything?

ITCMD (Imposto de Transmissão Causa Mortis e Doação) is Brazil’s state-level inheritance and gift tax. It applies when property transfers to an heir upon death or when gifts are made during the donor’s lifetime. Understanding ITCMD — and the transformative impact of recent reform — is essential for any estate plan involving Brazilian assets.

For the detailed ITCMD analysis, see our comprehensive ITCMD guide, ITCMD rates by state, and our dedicated LC 227/2026 reform guide.

Pre-Reform ITCMD Structure

Before LC 227/2026, ITCMD rates were set by each state independently, subject to a maximum of 8% established by the Senado Federal. Many states used flat rates:

• São Paulo: 4% flat rate
• Rio de Janeiro: 4–8% depending on value
• Minas Gerais: 5% flat rate
• Santa Catarina: 1–8% progressive
• Paraná: 4% flat rate

LC 227/2026: The Progressive Rate Revolution

Lei Complementar 227/2026 — enacted as part of Brazil’s broader tax reform — mandates that all states implement progressive ITCMD rates, replacing flat-rate structures. Key changes:

1. Mandatory progressivity: States must adopt graduated rates based on the value of the inheritance or gift. Flat rates are no longer permitted.

2. Maximum rate maintained at 8%: The ceiling remains, but the floor has effectively risen for high-value estates.

3. State implementation: Each state must enact implementing legislation. As of early 2026, São Paulo, Rio de Janeiro, Minas Gerais, and several other states have published draft or final progressive rate tables.

4. Effective date concerns: The reform’s effective date varies by state due to the anterioridade principle (tax changes require a waiting period before taking effect). Most states will fully implement by mid-2027.

Impact on Foreigners with Brazilian Assets

High-value estates face significantly higher tax burdens. Under São Paulo’s previous 4% flat rate, an estate of R$10,000,000 paid R$400,000 in ITCMD. Under the new progressive structure, the same estate may pay R$600,000–R$800,000 — a 50–100% increase.

Pre-reform planning window: The transition period between LC 227/2026’s enactment and full state implementation creates a narrow window for planning strategies:

• Accelerated gifting: Making gifts before progressive rates take effect locks in current (lower) rates
• Holding company restructuring: Transferring assets to holding companies and beginning phased share gifting
• Life insurance purchases: Securing policies while health and age still allow favorable premiums
• Cross-state planning: Evaluating whether residency in a state with more favorable progressive rates (Santa Catarina, for example) provides meaningful savings

“LC 227/2026 is the most consequential change to Brazilian estate planning in a generation. The move from flat to progressive ITCMD rates means that foreigners with significant Brazilian assets — and I’m talking about anyone with more than R$2 million in property and investments — need to review their estate plan now, not after the progressive rates take full effect. The planning window is measured in months, not years.” — Zachariah Zagol, Founding Partner, OAB/SP 351.356

See also our FAQ on ITCMD and our case study on pre-2027 donation strategy.

ITCMD for Non-Residents

If you are a non-resident who owns Brazilian real property:

• ITCMD applies at death: Your heirs will owe ITCMD on Brazilian assets regardless of your residency or nationality
• Foreign assets excluded: Assets located outside Brazil are not subject to ITCMD (governed by the law of their location)
• Dual taxation risk: Heirs may face both Brazilian ITCMD and home-country estate or inheritance tax. The US-Brazil Tax Treaty provides limited relief; the US allows a credit for foreign death taxes paid under IRC §2014
• State of assessment: ITCMD is assessed by the state where the real property is located (for real estate) or where the inventário is processed (for financial assets)

For a comparison with other countries, see our guides on Brazil inheritance tax vs. US estate tax, Brazil inheritance tax vs. Portugal, and Brazil inheritance tax vs. UK.

How Do You Create a Valid Will (Testamento) in Brazil?

A Brazilian will (testamento) governs the disposable portion of your estate — the 50% you can freely allocate. Creating a valid testamento is essential for any foreigner with Brazilian assets, even if you have a will in your home country. Your foreign will does not govern Brazilian assets.

Testamento Público (Public Will) — Recommended

The most secure form of Brazilian will, executed under Civil Code Articles 1.864–1.867:

• Execution: Written by a notary public (tabelião de notas) based on your instructions, in the presence of two witnesses
• Reading: The notary reads the entire will aloud to you and the witnesses
• Signature: You, the witnesses, and the notary all sign
• Language: Must be in Portuguese (you can provide instructions in English; a sworn interpreter can attend if you don’t speak Portuguese fluently)
• Registration: Automatically registered in the notary’s records and can be located through the Central Notarial de Serviços Eletrônicos (CENSEC)
• Challenge resistance: The strongest form — the notary’s presence, reading, and attestation make it extremely difficult to challenge on grounds of incapacity or undue influence
• Cost: R$1,000–R$3,000

Best for foreigners: The testamento público provides certainty, permanence, and challenge resistance that other forms cannot match.

Testamento Cerrado (Sealed Will)

A private will sealed in the testator’s presence:

• Written by you (in any language) and presented to a notary and five witnesses in a sealed envelope
• The notary certifies the sealing but does not see the contents
• More vulnerable to challenge than a public will
• Useful if privacy of contents is paramount
• Cost: R$500–R$1,500

Testamento Particular (Private Will)

The simplest but least secure form:

• Written entirely by you (handwritten or typed) and signed by you and three witnesses
• No notary involvement
• Highly vulnerable to challenge — witness testimony is the only proof of authenticity
• Not recommended for foreigners — the risk of challenge far outweighs the modest cost savings

Coordinating Brazilian and Foreign Wills

This is where dual-qualified expertise is essential. If you have assets in both Brazil and another country, you need separate wills in each jurisdiction, carefully coordinated:

The Brazilian testamento should:

• Explicitly state it governs only assets located in Brazil
• Not contain any language that could be interpreted as revoking your foreign will
• Reference the existence of your foreign will without reproducing its terms
• Allocate the disposable portion (50%) of Brazilian assets according to your wishes
• Name an executor (testamenteiro) who is physically present in Brazil or can act through a power of attorney

Your foreign will should:

• Explicitly state it governs only assets located outside Brazil
• Not contain any language that could revoke the Brazilian testamento
• Reference the existence of the Brazilian testamento
• Account for Brazilian forced heirship when calculating overall estate distribution

The coordination risk: A poorly drafted foreign will with a standard “this will revokes all prior wills” clause could be argued to revoke your Brazilian testamento. Likewise, a Brazilian testamento with overly broad language could interfere with your foreign estate plan. Both documents must be drafted with knowledge of the other.

What Strategies Are Available for the Disposable Portion?

You have full control over 50% of your Brazilian estate (the disposable portion). Strategic allocation of this portion can significantly affect your family’s financial outcome:

Strategy 1: Equalization Across Jurisdictions

If one child will inherit significant US assets and another will inherit Brazilian assets, use the disposable portion to equalize. Example: Child A receives the US house ($800,000); Child B receives Brazilian assets (R$2,000,000 legítima share + R$2,000,000 disposable portion directed to them).

Strategy 2: Spousal Protection Under Separate Property Regime

If you adopted separação total de bens (separate property) for asset protection during marriage, your spouse has reduced inheritance rights. Use the disposable portion to ensure your spouse is adequately provided for after your death.

Strategy 3: Charitable Giving

The disposable portion is the only vehicle for charitable giving in Brazil (since the legítima cannot be directed to charities). If philanthropy is important to you, structure charitable bequests in the disposable portion of your testamento.

Strategy 4: Unequal Treatment of Forced Heirs

While forced heirs must receive the legítima equally, the disposable portion can be directed to one forced heir over others. If one child has greater financial need or has been more involved in family business, the disposable portion can be directed entirely to them.

How Does the Inventário (Probate) Process Work?

After death, your Brazilian estate must go through an inventário — the judicial or extrajudicial process of inventorying, valuing, taxing, and distributing your assets.

Extrajudicial Inventário (Cartório)

If all heirs are adults, in agreement, and there is no testamento to probate, the inventário can be processed at a notary office under Lei nº 11.441/2007:

• Timeline: 2–6 months
• Cost: R$5,000–R$15,000 (notary fees + ITCMD)
• Advantage: Faster, cheaper, less bureaucratic

Judicial Inventário

If heirs disagree, minor children are involved, or a testamento must be probated, the inventário goes through a judge:

• Timeline: 6–24 months
• Cost: R$10,000–R$40,000+ (legal fees, court costs, expert appraisals, ITCMD)
• Process: Asset listing → valuation → ITCMD assessment → heir notification → court approval → distribution → property transfer registration

The Foreign Heir Problem

When foreign heirs (e.g., your US-based children) inherit Brazilian assets, additional complications arise:

• CPF requirement: Each heir must obtain a CPF (Brazilian tax ID) to receive assets
• Representation: Foreign heirs not present in Brazil must appoint a local representative via power of attorney (procuração)
• Document legalization: Foreign identification documents must be apostilled and translated
• Banking: Foreign heirs may need to open Brazilian bank accounts to receive monetary distributions
• Repatriation: Transferring inherited funds out of Brazil requires Central Bank compliance under Banco Central foreign exchange regulations

See our case study on a foreign heir claiming Brazilian assets for a practical walkthrough.

What Is the Dual-Jurisdiction Framework for Cross-Border Estate Planning?

For foreigners with assets in Brazil and abroad, the estate plan must operate as a coordinated framework across jurisdictions. Under LINDB Article 10, the law of the deceased’s domicile governs succession — but LINDB Article 8 provides that real property is governed by the law of its location. The practical effect: Brazilian assets follow Brazilian rules, period.

The Dual-Jurisdiction Framework in Practice

Layer 1: Brazilian Assets (Governed by Brazilian Law)

• Brazilian testamento público allocating the disposable portion
• Holding company structure for real estate
• Life insurance for wealth transfer outside forced heirship
• Phased gifting strategy to reduce ITCMD exposure
• Named executor (testamenteiro) in Brazil

Layer 2: Foreign Assets (Governed by Home-Country Law)

• Home-country will or trust for foreign assets
• US revocable living trust for US real property and financial accounts (if applicable)
• Retirement account beneficiary designations (401k, IRA, pension)
• Transfer-on-death designations for US brokerage accounts
• Named executor/personal representative in home country

Layer 3: Coordination

• Both wills explicitly limited to their respective jurisdictions
• Neither will contains a general revocation clause that could affect the other
• Tax credit coordination (US foreign death tax credit for ITCMD paid on Brazilian assets)
• Unified asset inventory accessible to both executors
• Communication protocol between Brazilian and foreign legal teams
• Exit tax planning if eventual departure from Brazil is contemplated

US-Specific Considerations

For US citizens and green card holders, additional coordination is required:

• US estate tax: The US taxes the worldwide estate of US citizens and residents. The 2026 exemption is approximately $13.6 million (per person). Estates above this threshold face a 40% federal estate tax.
• ITCMD credit: ITCMD paid on Brazilian assets can be credited against US estate tax under IRC §2014
• FATCA reporting: Brazilian financial assets must be reported on FBAR (FinCEN 114) and Form 8938
• Foreign trust rules: If the estate plan involves any structure that could be characterized as a foreign trust (e.g., a Brazilian holding company with certain features), IRC §§ 671–679 and 6048 may apply, requiring extensive US reporting

See our US-Brazil estate tax comparison and expat tax guide.

What Is the Practical Checklist for Estate Planning in Brazil?

IMMEDIATE ACTIONS
☐ List all Brazilian assets (real estate, business interests, bank accounts, vehicles, investments)
☐ List all assets abroad (US property, retirement accounts, brokerage, cryptocurrency)
☐ Identify all forced heirs (spouse, children, parents)
☐ Determine applicable marital property regime
☐ Obtain current property valuations for ITCMD planning
☐ Consult Brazilian tax specialist on LC 227/2026 impact

WILL & SUCCESSION DOCUMENTS
☐ Create Brazilian testamento público with a notary
☐ Create home-country will for foreign assets
☐ Coordinate both wills to avoid contradiction or inadvertent revocation
☐ Name Brazilian executor (testamenteiro) physically present in Brazil
☐ Name foreign executor for foreign assets
☐ Consider video recording will signing (evidence of capacity)

STRUCTURAL PLANNING
☐ Evaluate holding company formation for multiple properties
☐ Model ITCMD savings from holding company vs. direct ownership
☐ Evaluate life insurance as forced-heirship bypass tool
☐ Model phased gifting strategy (doação with usufruct retention)
☐ Assess whether pre-LC 227/2026 gifting provides meaningful tax savings

MARITAL/PARTNERSHIP PLANNING
☐ Review marital property regime (default is comunhão parcial)
☐ If separate property regime, ensure testamento provides adequately for spouse
☐ Consider prenuptial/postnuptial agreement implications for succession
☐ Review foreign prenup compatibility with Brazilian forced heirship

TAX & COMPLIANCE
☐ Calculate projected ITCMD liability under new progressive rates
☐ Determine US federal estate tax exposure (if applicable)
☐ Model foreign tax credit coordination (ITCMD vs. US estate tax)
☐ Review FATCA/FBAR reporting obligations for Brazilian assets
☐ Assess exit tax implications under saída definitiva rules

FAMILY COORDINATION
☐ Ensure all heirs have Brazilian CPFs (or plan to obtain)
☐ Establish power of attorney for foreign heirs
☐ Create unified asset inventory accessible to both executors
☐ Discuss plan with family to reduce post-death disputes

What Are the Key Legal References for Estate Planning in Brazil?

1. Civil Code Articles 1.829–1.856 — Succession order and forced heirship
2. Civil Code Articles 1.857–1.911 — Testamentos (wills)
3. Civil Code Article 1.962 — Disinheritance grounds
4. Civil Code Article 549 — Doação inoficiosa (excessive gifts)
5. Civil Code Article 794 — Life insurance exclusion from estate
6. LINDB Articles 8–10 — Applicable law for succession and property
7. Lei nº 11.441/2007 — Extrajudicial inventário
8. Lei nº 6.015/1973 — Property registration (matrícula)
9. LC 227/2026 — Progressive ITCMD reform
10. IRC §2014 — US foreign death tax credit
11. IBGE Census Data — Foreign-resident population trends
12. CENSEC — Central Notarial de Serviços Eletrônicos (will registry)

Why ZS Advogados for Your Cross-Border Estate Plan?

This is where my dual qualification matters most. Estate planning for foreigners with Brazilian assets sits at the exact intersection of two legal systems that operate on fundamentally different principles — Anglo-American freedom of testation versus Brazilian forced heirship. Getting it right requires fluency in both.

As an American attorney admitted to the Brazilian Bar (OAB/SP 351.356) with a USC LL.M. in international law, I have guided American, British, Canadian, German, and other foreign clients through the creation of dual-jurisdiction estate plans. I have coordinated Brazilian testamentos with US revocable trusts, structured holding companies for multi-property portfolios, implemented phased gifting strategies to minimize ITCMD, and navigated the inventário process for estates with assets across continents.

My own experience as a foreign-born Brazilian resident means I understand not just the law but the practical reality of building a life and accumulating assets across borders. The estate plan I create for clients is the same kind of plan I maintain for my own family.

What we do:

• Comprehensive estate plan design (Brazilian testamento + foreign will coordination)
• Holding company formation and structuring for real estate portfolios
• ITCMD optimization under LC 227/2026 progressive rates
• Life insurance strategy as forced-heirship bypass and ITCMD-exempt wealth transfer
• Phased gifting programs (doação with usufruct retention)
• Inventário representation (judicial and extrajudicial)
• Cross-border tax coordination (ITCMD + US estate tax + foreign tax credits)
• Post-divorce estate restructuring for binational families
• Investment structuring with succession planning built in

For an initial consultation on your estate plan, contact our succession planning team or review our estate planning consultation service and our guide on choosing a lawyer for estate planning as a foreigner in Brazil.