5 Steps to Protect Your Assets in Brazil

Duration: 30 minutes | Cost: Free | Format: Video call or phone

The discovery call is a no-obligation conversation to understand your situation and determine whether we are the right firm for your needs. This is not a sales pitch — it is a professional assessment of whether cross-border estate planning is necessary for your circumstances and whether our expertise matches your requirements.

During this call, we discuss:

• Your assets in Brazil (real estate, investments, business interests, bank accounts)
• Your family structure (spouse, children, dependents — in both countries)
• Your residency and tax status (US citizen, green card holder, Brazilian tax resident)
• Your existing estate plan (US will, trust, power of attorney)
• Your immediate concerns and objectives

By the end of the call, you will know whether you need a full estate plan, which services are relevant to your situation, and the approximate cost and timeline. If we are not the right fit, we will tell you directly and refer you to someone who is.

Duration: 2-3 weeks | Cost: Included in full estate plan ($5,000+) | Deliverable: Written analysis memo (15-30 pages)

This is where we do the heavy lifting. Our team conducts a full analysis of your estate under both US and Brazilian law. The analysis includes:

• Asset mapping — complete inventory of Brazilian and US assets, with current valuations and ownership structure
• Forced heirship calculation — who are your necessary heirs under CC art. 1.845, what is the legitima, and how does it interact with your wishes
• ITCMD projection — state-by-state tax calculation at current rates and projected rates under LC 227/2026
• US estate tax analysis — federal estate tax exposure, generation-skipping tax considerations, and foreign tax credit potential
• Compliance audit — review of FBAR, FATCA, Form 5471, DCBE, and DIRPF filing history and current obligations
• Marital property regime analysis — how your regime de bens affects inheritance and meacao
• Existing plan review — analysis of your US will, trust, or estate plan for conflicts with Brazilian law

The output is a detailed written memo that serves as the foundation for your estate plan. This memo is yours to keep, regardless of whether you proceed to implementation.

Duration: 90 minutes | Format: Video call with screen share | Deliverable: Presentation deck + summary recommendation

We present the findings of the analysis and walk you through your options. This is a collaborative session — not a one-way lecture. We want your input, questions, and concerns before finalizing the strategy.

The presentation covers:

• Current exposure — what happens to your estate today, without any changes (the "do nothing" scenario)
• Option A, B, C — typically 2-3 strategies with different levels of complexity, cost, and tax optimization
• Side-by-side comparison — ITCMD savings, probate timeline, implementation cost, and ongoing maintenance for each option
• Implementation timeline — what needs to happen, in what order, and how long each step takes
• Final recommendation — our professional recommendation based on your specific goals and circumstances

After this meeting, you choose the path forward. There is no pressure to decide on the call — take the materials, review them with your US advisors, and let us know when you are ready.

Duration: 4-12 weeks | Cost: Per your approved plan | Deliverable: Executed documents, registered structures, compliance filings

Implementation is where the plan becomes reality. Depending on the strategy chosen, this may include:

• Will drafting and execution — preparation of the Brazilian testamento publico at the cartorio de notas, coordination with US counsel for the US will
• Holding company formation — entity creation, operating agreement (contrato social), CNPJ registration, asset transfer, usufruct reservation
• Donation strategy — graduated share donations with usufruct retention, ITCMD filing and payment, registry updates
• US counsel coordination — direct collaboration with your US estate attorney to ensure cross-border alignment
• Compliance setup — establishing annual reporting calendar for DIRPF, DCBE, FBAR, Form 5471, and other required filings
• Power of attorney — preparation of procuracao for ongoing management, including consular powers for clients abroad

Throughout implementation, you receive weekly status updates via email and have direct access to your attorney by phone or WhatsApp. No surprises, no unexplained delays.

Duration: Ongoing | Cost: $3,000-$7,500/year | Frequency: Annual review meeting + quarterly compliance

An estate plan is not a document you sign and forget. Laws change (LC 227/2026 is a prime example). Family circumstances change. Asset values change. Tax regulations change. An outdated estate plan can be worse than no plan at all.

Our annual review includes:

• Legislative monitoring — tracking changes in Brazilian inheritance law, ITCMD rates, Receita Federal regulations, and US tax law that affect your plan
• DIRPF and DCBE filing — preparation and submission of Brazilian tax returns and capital abroad declarations
• FBAR and FATCA coordination — ensuring your US reporting is consistent with your Brazilian filings
• Plan adjustment — updating wills, holding company documents, or structures when circumstances change
• Annual review meeting — a 60-minute session to discuss changes, review performance, and address new concerns