International Probate in Brazil — Service for Foreigners

Probate in Brazil — called inventario — is the mandatory legal process for transferring a deceased person’s assets to their heirs. Unlike the US, where probate can sometimes be avoided through trusts or joint ownership, Brazilian law requires a formal inventory for virtually all asset transfers at death. For foreign heirs, this process involves navigating Portuguese-language proceedings, obtaining a CPF (Brazilian tax ID), executing consular powers of attorney, and paying ITCMD inheritance tax — all within deadlines that, if missed, trigger penalties of up to 20% of the tax owed.

How Does Probate Work in Brazil?

Brazilian probate operates under two tracks: extrajudicial (at a notary office, called cartorio) and judicial (through the courts). Lei 11.441/2007 introduced the extrajudicial option, which is faster and cheaper but only available when all heirs are adults, there is no dispute, and a lawyer represents the parties. When minors are involved, heirs disagree, or the deceased left a will, the case must go through judicial inventory under CPC Arts. 610-667.

For foreigners, both tracks present unique challenges. Documents must be apostilled or consularized. Foreign death certificates require sworn translation (traducao juramentada). Heirs without a CPF cannot receive assets — and obtaining a CPF from abroad requires consular coordination. ZS Advogados handles these cross-border logistics end-to-end, from the first document request to the final asset transfer registration.

What Are the Steps in Brazilian Probate?

Step 1: Gather and Apostille Documents (Weeks 1-4)

Collect the death certificate, marriage certificate, birth certificates of all heirs, and the deceased’s CPF and identity documents. Foreign documents must be apostilled under the Hague Apostille Convention and translated by a sworn translator in Brazil.

“International probate is fundamentally a documentation and coordination challenge. The legal rules are straightforward — it is the apostilles, CPFs, consular POAs, and time zone gaps that derail timelines. Getting these logistics right from day one is what separates a three-month process from a three-year ordeal.” — Zachariah Zagol, Founding Partner, OAB/SP 351.356 If the deceased died abroad, the foreign death certificate must be registered with a Brazilian cartorio de registro civil (Civil Registry Office) — a step many foreign families miss, causing months of delay.

Step 2: Obtain CPF for All Foreign Heirs (Weeks 2-6)

Every heir who will receive Brazilian assets must have a CPF. Foreign heirs can obtain one through Brazilian consulates abroad or through a representative in Brazil with a power of attorney. Processing time varies from 1-8 weeks depending on the consulate.

Step 3: Execute Power of Attorney (Weeks 2-4)

Foreign heirs who cannot appear in person in Brazil must grant a power of attorney (procuracao) to a Brazilian attorney. This POA must be executed at a Brazilian consulate abroad or before a foreign notary with subsequent apostille. The POA must include specific powers for the inventory proceeding — a general POA is insufficient under CPC Art. 654.

Step 4: Engage Attorney and File Inventory (Week 4-8)

Brazilian law requires attorney representation for both extrajudicial and judicial inventory. The attorney files the opening petition (peticao inicial) in judicial cases or presents the inventory deed (escritura de inventario) at the notary office. The filing must occur within 60 days of death (CPC Art. 611) — though in practice, late filings are accepted with a penalty on ITCMD.

Step 5: Asset Valuation and ITCMD Calculation (Weeks 8-16)

All assets are appraised. Real estate is valued at market value (post-LC 227/2026, this is strictly enforced). Financial assets are valued at the date of death. The ITCMD is calculated based on state rates — ranging from 4% to 8% depending on the state and the value of the estate. Sao Paulo currently charges 4%, though this is expected to increase under the new progressive rate mandate.

Step 6: Pay ITCMD and Other Taxes (Weeks 12-20)

ITCMD must be paid before assets can be transferred. Some states allow installment payments. In addition to ITCMD, there may be ITBI (property transfer tax) if real estate changes hands, and municipal fees. The attorney coordinates payment across jurisdictions and obtains clearance certificates (certidoes negativas) from federal, state, and municipal tax authorities.

Step 7: Formal Partition Agreement (Weeks 16-28)

Heirs agree on how assets will be divided. In extrajudicial proceedings, this is documented in the notarial deed. In judicial proceedings, the judge homologates the partition plan. If heirs disagree, the judge imposes a partition — which can add 6-18 months. All compulsory heirs must receive their legitima (50% mandatory share) under CC Art. 1.846.

Step 8: Asset Transfer Registration (Weeks 24-48)

The final step is registering the transfer of each asset. Real estate must be registered at the cartorio de registro de imoveis (Property Registry). Bank accounts are released upon presentation of the inventory completion document. Company shares are transferred by amendment to the contrato social. Vehicle titles are transferred at DETRAN. Each registration is a separate bureaucratic process with its own timeline.

Required Documents Checklist

Document	Where to Obtain	Notes
Death certificate (original)	Issuing country	Must be apostilled + sworn translated
Birth certificates of all heirs	Issuing country	Apostilled + sworn translated
Marriage certificate of deceased	Issuing country	Apostilled + sworn translated
CPF of deceased	Receita Federal	If not already issued, can be obtained posthumously
CPF of all heirs	Brazilian consulate	Required before any asset transfer
Power of attorney	Brazilian consulate or foreign notary + apostille	Must include specific inventory powers
Property deeds (matricula)	Cartorio de Registro de Imoveis	Updated within 30 days
Bank statements at date of death	Financial institutions	Request immediately — banks may freeze accounts
Vehicle registration (CRLV)	DETRAN	If applicable
Corporate documents (contrato social)	Junta Comercial	If deceased held business interests
Last will and testament	Registro Central de Testamentos	Check both Brazilian and foreign registries
Tax clearance certificates	Receita Federal, SEFAZ, Municipal	Required for final transfer

Extrajudicial vs. Judicial Inventory: Which Do You Need?

Factor	Extrajudicial (Cartorio)	Judicial (Court)
Legal basis	Lei 11.441/2007	CPC Arts. 610-667
Available when	All heirs are adults, no dispute, no will	Always available; mandatory when minors involved, dispute exists, or will exists
Timeline	1-4 months	6-24 months
Cost (attorney fees)	$3,000 - $8,000 + ITCMD	$5,000 - $15,000 + ITCMD
Notary fees	Based on estate value (state-set table)	Court fees (custas judiciais) based on estate value
Flexibility	Limited — must follow standard format	Greater — judge can resolve disputes, value challenges
Foreign heir complications	Accepted with POA and CPF	Accepted with POA and CPF; judge may require additional documentation
Who decides partition	Heirs by unanimous agreement	Judge, if heirs disagree

Note on wills: A 2022 amendment to Lei 11.441 now permits extrajudicial inventory even when a will exists, provided it has been registered and all heirs agree. However, practice varies by state — some cartorios still refuse these cases. In Sao Paulo, the Corregedoria Geral da Justica has issued guidance permitting it under Provimento CG 37/2022.

How Much Does International Probate Cost?

Service	Price Range (USD)	What’s Included
Extrajudicial inventory	$3,000 - $8,000 + ITCMD	Document preparation, notary coordination, ITCMD filing, asset transfer registration
Judicial inventory	$5,000 - $15,000 + ITCMD	Court representation, petition drafting, hearings, partition, registration
Cross-border coordination	$8,000 - $25,000	Multi-jurisdiction probate, consular POA, US/UK counsel coordination, document apostille management

ITCMD is paid separately to the state government and ranges from 4% to 8% of the estate value depending on the state. Attorney fees in Brazil are typically calculated as a percentage of the estate value (often 6-10%), but we offer fixed-fee arrangements for most inventory cases.

Timeline: Straightforward extrajudicial inventories complete in 3-4 months. Judicial inventories average 8-14 months. Complex cross-border cases with multiple jurisdictions can take 12-24 months.

Cost variables: The primary cost drivers are: number of assets (each property requires separate registration), number of jurisdictions (cross-border cases require coordination with foreign counsel), whether heirs agree on the partition (disputes add hearings and judicial time), and the complexity of the ITCMD calculation (multi-state assets require filings in each state). Our initial estate planning consultation provides a detailed cost estimate based on your specific circumstances before any commitment.

What Are the Special Challenges for Foreign Heirs?

Language Barrier

All probate proceedings in Brazil are conducted in Portuguese. Court filings, notarial deeds, and government correspondence are exclusively in Portuguese. Every foreign-language document must be sworn-translated at a cost of approximately R$50-100 per page. ZS Advogados provides all client communications in English while handling Portuguese-language proceedings directly.

CPF Requirement

“The CPF is the single requirement that catches every foreign family off guard. Without it, your heir cannot open a bank account, receive assets, or even participate in probate. Start the application the moment you learn of the death.” — Zachariah Zagol, Founding Partner, OAB/SP 351.356

No Brazilian bank, notary, or registry will transfer assets to a person without a CPF. Foreign heirs who have never set foot in Brazil must obtain one — a process that involves the Brazilian consulate in their country of residence and can take 1-8 weeks. Without advance planning, this single requirement can delay the entire inventory by months.

Consular Power of Attorney

Foreign heirs who cannot travel to Brazil must execute a POA at a Brazilian consulate. Consular appointments are limited, particularly in cities with small Brazilian communities. The POA must be specific to inventory proceedings — not a general POA — and must name the Brazilian attorney by OAB number. A defective POA will be rejected by the judge or notary, requiring the heir to start the consular process over.

60-Day Filing Deadline

CPC Art. 611 requires the inventory to be filed within 60 days of death. Missing this deadline triggers a penalty on ITCMD (typically 10-20%, depending on the state). For foreign families dealing with grief, unfamiliar legal systems, and consular bureaucracy, 60 days passes quickly. We recommend engaging counsel within the first two weeks.

US Estate Tax Interaction

If the deceased was a US citizen or US domiciliary, the Brazilian assets may also be subject to US estate tax. There is no estate tax treaty between the US and Brazil, meaning double taxation is a real risk. ITCMD paid to Brazil may qualify for a foreign tax credit on the US return (Form 706), but the mechanics require careful coordination. See our Brazil vs. USA estate tax comparison for detailed analysis.

Frequently Asked Questions

How long does probate take in Brazil?

Extrajudicial inventory at a notary office typically takes 3-4 months from filing to asset transfer. Judicial inventory through the courts averages 8-14 months but can extend to 24+ months if heirs dispute the partition or asset valuations are challenged. For foreign heirs, add 1-2 months for document apostille and CPF processing.

Can I do probate from abroad?

Yes. You do not need to travel to Brazil for the inventory. By granting a specific power of attorney to your Brazilian attorney — executed at a Brazilian consulate or before a foreign notary with apostille — your attorney can represent you in all proceedings. ZS Advogados regularly handles inventories where no heir is physically present in Brazil.

What happens if the deadline to file inventory is missed?

The 60-day filing deadline under CPC Art. 611 is not strictly fatal — the inventory can still be filed late. However, missing it triggers a penalty on ITCMD, typically 10% of the tax owed, increasing to 20% after 180 days in some states (e.g., Sao Paulo under Decreto 46.655/2002, Art. 21). The penalty is automatic and calculated at the time of ITCMD payment.

What if some assets are in Brazil and others in the US?

Brazilian probate covers only assets located in Brazil. US assets are handled through US probate. However, the two proceedings must be coordinated to avoid inconsistent partitions and to ensure ITCMD and US estate tax credits are properly claimed. ZS Advogados works with US estate attorneys to coordinate parallel proceedings. See our cross-border estate planning consultation for this coordination service.

Do I need to pay ITCMD before receiving the inheritance?

Yes. ITCMD must be paid before the notary or judge will authorize the asset transfer. Some states allow installment payments (parcelamento), but most require full payment upfront for inventory proceedings. The tax is calculated on the market value of the assets at the date of death (or at the date of partition, depending on the state). Failure to pay ITCMD blocks the entire asset transfer — not just the tax portion.

Why ZS Advogados for International Probate?

International probate in Brazil demands a lawyer who can operate in both English and Portuguese, who understands both the Brazilian inventario process and the US/UK probate systems that may run in parallel, and who has the practical experience to anticipate the consular and bureaucratic delays that derail timelines. Zachariah Zagol has personally handled inventory proceedings for American, British, and European families — coordinating apostilled documents, consular POAs, and multi-state ITCMD filings. As the first American admitted to the Brazilian Bar (OAB/SP 351.356), Zac bridges the communication and legal-culture gap that makes international probate so frustrating for foreign families.

Start your probate consultation or read our complete estate planning guide.