Extrajudicial vs Judicial Inventário: Which One Do You Qualify For?

Every family with a Brazilian estate hears the same first question from every lawyer: judicial or extrajudicial? Most families cannot answer it, because nobody has told them what the question turns on. They know one route is “at the notary” and “faster”, and the other is “in court” and “slower”, and they assume the choice is about preference or budget.

It is not. The route is mostly decided by facts about the family and the estate — whether every heir is an adult with legal capacity, whether they all agree, whether there is a will, whether anyone is missing or unborn, whether the assets are known. Preference enters only after those facts are established, and even then the choice can be reversed. The reason families get it wrong is that they choose before they have the facts, and then assemble months of documents for a route the notary refuses on the first visit.

This guide is written by the ZS Advogados team for heirs abroad who need to know, before they commit time and money, which route their estate qualifies for. It gives the qualification test as a checklist, explains what Resolução CNJ nº 571/2024 changed, lists the documents each route demands, names the cost components without quoting figures, and identifies what actually drives the timeline. It assumes you have read what happens in the first week after a parent dies in Brazil; for the wider picture of inheriting as a non-resident, see inheriting property in Brazil as a non-resident heir.

Every legal claim below is tied to a named provision. Where notarial practice differs by state — and it does — we say so.

What are the two routes, in one paragraph each?

The judicial inventário is a court proceeding in the Vara de Sucessões (or the general civil court where there is none) governed by arts. 610 to 673 of the Código de Processo Civil. A judge appoints an inventariante, heirs are cited, assets are declared and valued, the ITCMD is computed, creditors may present claims, disputes are decided, and the proceeding ends with a judgment of partition and a formal de partilha — the instrument each heir takes to the Registro de Imóveis, the bank and the DETRAN. Within the judicial route there are simplified forms — the arrolamento sumário for consensual estates with capable heirs (arts. 659–663) and the arrolamento comum for small estates (art. 664) — which keep the court but drop most of the procedure.

The extrajudicial inventário is a public deed — escritura pública de inventário e partilha — drawn up by a tabelião de notas under Lei nº 11.441/2007, now art. 610, § 1º, of the CPC. No judge is involved. The heirs, each assisted by an attorney, appear in person or by power of attorney; the notary verifies capacity, kinship, title and tax payment, and draws up a deed that is itself a registrable title. The Conselho Nacional de Justiça regulates the route through Resolução nº 35/2007, amended in 2024 by Resolução nº 571.

Legal basis: the judicial route is arts. 610–673 of the CPC/2015 (Lei nº 13.105/2015); the notarial route is art. 610, §§ 1º–2º, of the CPC/2015 and Lei nº 11.441/2007, regulated by Resolução CNJ nº 35/2007 as amended by Resolução CNJ nº 571/2024; the deed’s status as a registrable title without judicial homologation is art. 3º of Resolução CNJ nº 35/2007.

The qualification test: which route does your estate qualify for?

Work through the questions in order. The first “judicial” answer generally settles the route, subject to the 2024 exceptions discussed next.

#	Question	If yes	If no
1	Is every heir (and the surviving spouse or companion) an adult with full legal capacity?	Continue	Judicial — unless the Res. 571/2024 exception for incapable heirs applies
2	Is every heir known, located and participating?	Continue	Judicial — unknown or absent heirs are cited by public notice; the notary cannot do that
3	Is there an unborn heir (nascituro)?	Wait, then decide — the notary must await the birth registration naming the parent, or proof that the child was not born alive (Res. 35/2007, art. 12-A, § 2º)	Continue
4	Is there a will?	Judicial, unless a final judgment in the will proceeding expressly authorizes the deed (Res. 35/2007, art. 12-B)	Continue
5	Do all heirs agree on who gets what, and at what values?	Continue	Judicial — the notary records agreement; it cannot impose one
6	Are the assets known and documented?	Continue	Either — but court can order bank and tax-authority searches a notary cannot
7	Are there creditors of the estate who object?	Judicial	Continue
8	Is every heir willing to sign a public power of attorney with special powers, or to appear?	Notarial available	Judicial — an heir who will not sign cannot be bound by a deed

If you reach the bottom with “notarial available”, the estate qualifies for the extrajudicial route. If it does not, the judicial route is not a failure — it is the route designed for exactly the fact that stopped you, and the consensual forms inside it (arrolamento) recover much of the speed.

A subtlety heirs abroad should note at question 8: “agreement” means agreement on the deed’s terms, signed by an attorney on your behalf. An heir who is emotionally in agreement but administratively unreachable — no CPF, no power of attorney, documents not apostilled — blocks the notarial route as effectively as a dissenting one. Getting every heir’s paperwork moving is part of qualifying.

Legal basis: capacity and consensus as conditions of the notarial route are art. 610, § 1º, of the CPC/2015; in the judicial route every inventário publishes an edital alongside the postal citation of the known heirs (CPC/2015, art. 626, § 1º), and that edital is the vehicle by which interested parties who are uncertain or unknown are called into the case (art. 259, III); the requirement that every party be assisted by an attorney or public defender in the notarial route is art. 610, § 2º, of the CPC/2015 and art. 8º of Resolução CNJ nº 35/2007.

What did Resolução CNJ nº 571/2024 change?

Until 2024 the two conditions in art. 610 of the CPC — no will, no incapable heir — were read as absolute bars to the notarial route by most notaries. Case law had begun to soften the will bar, and several state judiciaries had issued provimentos allowing the deed where a will had already been opened in court. Resolução CNJ nº 571/2024 consolidated that movement nationally by amending Resolução nº 35/2007.

In summary, and subject to the wording of the resolution and of each state’s implementing rules:

A will no longer automatically excludes the notary — but the court still speaks first. The new art. 12-B of Resolução nº 35/2007 authorizes the consensual deed even where the deceased left a will, on cumulative conditions:

• every interested party is represented by an attorney;
• there is an express authorization from the competent succession court, given in the proceeding to open and give effect to a valid will, in a judgment that has become final (sentença transitada em julgado);
• every interested party is capable and in agreement;
• where there is a minor or incapable heir, the conditions of art. 12-A are also met;
• where the will was invalidated, revoked, broken (rompido) or lapsed (caduco), that invalidity or ineffectiveness has itself been recognized by a final judgment in the same will proceeding.

Two limits matter. If the will contains an acknowledgment of a child or any other irrevocable declaration, the deed is barred and the inventário must be judicial (art. 12-B, § 1º). And where the notary has doubts about whether the deed is admissible, the resolution tells them to refer the question to the court with jurisdiction over public registries (§ 2º). Note also that art. 21 of the same resolution, unchanged in 2024, still requires the deed to record the heirs’ statement about the existence of a will.

A minor or incapable heir no longer automatically excludes the notary, under the new art. 12-A, provided that:

• the incapable person’s hereditary share or meação is paid in an ideal part of each of the assets inventoried — no allocation of specific assets, so no valuation can prejudice them;
• there is a favourable manifestation of the Ministério Público, which the resolution makes a condition of the deed’s effectiveness: the notary sends the file to the prosecutor, and an objection by the Ministério Público or an interested third party sends the matter to the court (§§ 3º and 4º);
• no act of disposition of the incapable person’s assets or rights is performed in the deed (§ 1º);
• where the deceased left an unborn heir, the notary waits for the birth to be registered with the parentage recorded, or for proof that the child was not born alive (§ 2º).

The route remains optional. Nothing in the resolution forces a family into the notary; it widens the door.

Two cautions. First, the resolution is applied unevenly: some notaries embraced it immediately, others wait for their state’s Corregedoria to issue guidance, and a few still refuse. Second, where the estate is heading to the notary because of the 2024 exceptions, the Ministério Público’s involvement and the final judgment in the will proceeding mean the timeline is closer to a light judicial proceeding than to a pure deed. Plan for that.

Legal basis: Resolução CNJ nº 571/2024, de 26 de agosto de 2024, which inserted arts. 12-A and 12-B into Resolução CNJ nº 35/2007 (and revoked its arts. 45 and 47); the underlying statutory conditions remain art. 610 of the CPC/2015; opening and confirmation of wills in court is arts. 735–737 of the CPC/2015.

Speak to counsel — confirm the 2024 exception with the specific cartório before relying on it. Whether a given notary will draw up the deed with a will or a minor heir, and on what conditions, is a question to be asked of that notary — in writing — before any document is ordered on the assumption that the answer is yes.

What documents does each route require?

The core list is almost the same in both routes, because both must establish the same facts: who died, who inherits, what there is, and that the tax is paid. The notarial list is codified; the judicial list is built up over the proceeding.

Document	Notarial route (Res. 35/2007, art. 22)	Judicial route
Death certificate	Required	Required with the opening petition
ID and CPF — deceased and every party	Required	Required
Certificates proving kinship (birth, marriage)	Required	Required; foreign ones apostilled and sworn-translated
Marriage certificate of surviving spouse and of married heirs, with prenuptial agreement	Required	Required
Title certificates (certidão de matrícula) for each property, recent	Required	Required for the asset declarations
Proof of ownership of movable assets and rights (vehicles, accounts, quotas)	Required	Required
Tax-clearance certificates (federal, state, municipal)	Required	Required before the formal de partilha is issued
CCIR for rural land	Required	Required; plus ITR receipts and CAR
Certificate from the wills registry (CENSEC/RCTO)	Required (CNN, Prov. CNJ nº 149/2023, art. 441, II)	Required (CNN, Prov. CNJ nº 149/2023, art. 441, II)
Proof of ITCMD payment	Required before the deed (art. 15)	Required before the judgment; in arrolamento sumário, assessed administratively after homologation (STJ, Tema 1074)
Power of attorney — heirs abroad	Public instrument with special powers (art. 12)	Public instrument with special powers to counsel
Will, plus the final judgment authorizing the deed	Only under Res. 35/2007, art. 12-B	Required where a will exists
Valuation	Values agreed by the heirs, usually from IPTU/ITR or market	Declared; court-appointed appraisal if disputed

For the heir abroad, three items dominate the calendar in either route: the apostilled and sworn-translated civil-registry certificates, the CPF for every heir, and the power of attorney. Our guides on apostilles, sworn translation and getting a CPF without being in Brazil cover each. Where several heirs in several countries are involved, the power-of-attorney logistics deserve their own plan — see multiple heirs in multiple countries.

Legal basis: the notarial document list is art. 22 of Resolução CNJ nº 35/2007; ITCMD payment before the deed is art. 15; representation by public power of attorney with special powers is art. 12; the judicial declarations and valuation are arts. 620, 630–633 and 637 of the CPC/2015.

Where does each route take place — and does it matter for an heir abroad?

Notarial route: anywhere in Brazil. Resolução CNJ nº 35/2007, art. 1º, provides that the choice of notary is free and that the CPC’s venue rules do not apply. A family with property in Bahia and a deceased who lived in Minas can sign the deed at a notary in São Paulo that is used to foreign documents and heirs abroad. This is a real advantage: the notary’s familiarity with apostilles, consular powers of attorney and non-resident CPFs shortens the process more than geography ever could.

Judicial route: the deceased’s last domicile. CPC art. 48 fixes the competent court at the deceased’s domicile in Brazil, even where the death occurred abroad. Where the deceased had no certain domicile — the position of the expatriate parent who left Brazil years ago — the sole paragraph sends the case to the court where the real estate is located, and if there is real estate in more than one place, to any of them; failing real estate, to where any asset of the estate is located. The family does not choose.

The tax does not move — and it never follows the forum. Lei Complementar nº 227/2026, which set the national general rules for the ITCMD after Emenda Constitucional nº 132/2023, keys competence to the location of the asset and to domicile, never to where the inventário runs. For real estate in Brazil, the state where the property sits is competent, even if the deceased was domiciled or resident abroad (art. 158, I). For movable assets, credits and rights in a succession, competence follows domicile regardless of where the assets are: the state where the deceased was domiciled, or — where the deceased was domiciled abroad — the state where the heir is domiciled (art. 159, I). Where both the deceased and the heir were domiciled abroad, competence falls to the state where the assets are located in Brazil (art. 159, III). The same law records that the taxable event on death occurs independently of any inventário being opened, judicial or notarial (art. 148, § 3º).

Legal basis: free choice of notary is art. 1º of Resolução CNJ nº 35/2007; judicial venue is art. 48 of the CPC/2015 (caput and sole paragraph); ITCMD competence is art. 155, § 1º, of the Constitution as amended by Emenda Constitucional nº 132/2023, with national general rules in arts. 148, 158 and 159 of Lei Complementar nº 227/2026, de 13 de janeiro de 2026.

What are the cost components — and which ones change with the route?

We do not publish fee figures, and any estate’s number depends on its state, assets and family. What can be said with certainty is which categories exist and which ones the route changes.

Component	Notarial	Judicial	Set by
ITCMD	Same	Same	State law; the largest item in most estates
Notary fees (emolumentos)	Yes — by value of the estate	No	State fee tables
Court costs (custas)	No	Yes — usually a percentage of the estate, capped	State judiciary tables
Attorney’s fees	Mandatory representation	Mandatory representation	Written engagement; OAB tables as a reference floor
Certificates (civil registry, property, tax clearance, wills registry)	Same	Same	Issuing bodies
Apostilles and sworn translations	Same	Same	Foreign authorities; translators’ tables
Court-appointed appraisal	No	If values are disputed	Court
Publications and letters rogatory	No	If heirs must be cited abroad or by notice	Court and foreign authorities
Registration of the partition	Same	Same	State registry tables

Our inventário cost estimator walks through those line items for an estate of a given size, and our judicial vs extrajudicial probate comparison sets out the same choice from the service side.

Three observations. The tax is route-neutral: choosing the notary does not reduce the ITCMD by a centavo. Run an orientation figure through our ITCMD calculator and have counsel check it against the current law of the relevant state. The route-specific fees are both value-based, so a large estate pays more in either. The judicial route carries contingent costs — appraisal, publications, letters rogatory — that arise only if the facts demand them; a consensual arrolamento may incur none.

Speak to counsel — ask for the fee basis in writing before choosing. A written engagement should state what is covered, what is excluded (registration, translations, tax filings), how fees relate to the estate’s value, and what happens if the route changes. This is not a courtesy; it is what the OAB’s rules on engagement expect.

What actually drives the timeline?

Families ask “how long?” and are given ranges that mean nothing. It is more useful to know what the clock is waiting on, because most of those items are within the heirs’ control.

In the notarial route, the clock waits on documents and the tax. The deed is a single act; everything before it is preparation. The slow items, in the order they usually arrive, are the apostilled foreign certificates, the sworn translations, the CPFs for heirs who lack one, the powers of attorney, the recent property certificates, the tax-clearance certificates (which are refused while any estate tax return is missing), and the ITCMD assessment and payment — which in several states involves an online declaration reviewed by the state tax authority before a payment slip issues. A notary can and does refuse a deed over a single stale certificate.

In the judicial route, the clock also waits on the court and on people. To the list above add: the appointment of the inventariante and their first declarations (CPC art. 620); citation of every heir, the Fazenda Pública and, where required, the Ministério Público (art. 626) — and here an heir abroad who does not appear voluntarily must be cited by letter rogatory, a process measured in many months; the period for objections (art. 627); valuation and any dispute over it (arts. 630–635); the last declarations and the tax computation (arts. 636–638); the partition plan and the judgment (arts. 647–654); and the court’s own calendar between each step.

This is why, for a consensual estate with heirs abroad, the practical difference between routes is often not “notary versus court” but “everyone signs a power of attorney versus someone is cited by letter rogatory”. An heir who grants a power of attorney to Brazilian counsel appears voluntarily and is never cited abroad, in either route.

Arrolamento sumário deserves a specific mention. Where all heirs are capable and agree but the estate is going to court anyway — because of a will, a minor heir outside the 2024 exception, or a preference for judicial homologation — arts. 659 to 663 of the CPC allow the heirs to present an agreed partition for the judge to homologate, without the full procedure. The Superior Tribunal de Justiça settled the tax timing in repetitive-appeal Tema 1074, judged in October 2022: in arrolamento sumário, the homologation of the partition or adjudication and the issue of the formal de partilha and the carta de adjudicação are not conditioned on prior payment of the inheritance tax, which the state assesses administratively afterwards — although proof of payment of the taxes relating to the estate’s assets and their income is still required (CPC/2015, art. 659, § 2º, and Código Tributário Nacional, art. 192). For a consensual estate that must go to court, this removes the tax from the critical path to the registrable title.

Legal basis: the judicial steps are arts. 620, 626, 627, 630–638 and 647–654 of the CPC/2015; citation abroad by letter rogatory is art. 237, II, of the CPC/2015; arrolamento sumário is arts. 659–663, with the ITCMD timing settled by STJ Tema 1074 under art. 659, § 2º, read with art. 662 and art. 192 of the Código Tributário Nacional; arrolamento comum for estates worth up to 1,000 minimum wages is art. 664.

Can you switch routes after starting?

Yes, in both directions, and families do it more often than they expect.

Resolução CNJ nº 35/2007, art. 2º, allows the interested parties to choose either route and, at any time, to ask the court to suspend the judicial proceeding for thirty days, or to withdraw it, in order to proceed at the notary. The typical trigger is that the dispute which forced the estate into court is settled, or the missing heir is found, or the minor heir turns eighteen. The reverse — a notarial process that stalls because one heir will not sign — simply moves to court by filing the opening petition; nothing done at the notary is wasted, because the same documents serve.

Two practical notes. The ITCMD already paid or assessed carries over; it is a tax on the transmission, not on the route. And a family that switches should tell both the court and the notary, in writing, to avoid two proceedings running in parallel — a situation registries and tax authorities handle badly.

Legal basis: freedom to choose and to switch is art. 2º of Resolução CNJ nº 35/2007; withdrawal of a judicial proceeding follows the general rules of the CPC/2015 on desistência (art. 485, VIII).

Hypothetical illustration — not a real client. A widower dies in Curitiba leaving an apartment, a car and two bank accounts to three adult children in Boston, Zurich and Curitiba. There is no will. The estate qualifies for the notary on every question except one: the Zurich sibling has no CPF and has not spoken to the Curitiba sibling in years. Counsel proposes the notarial route on the assumption that silence is not dissent, obtains the CPF through the consulate in Zurich, and drafts identical powers of attorney for the two siblings abroad. The Zurich sibling signs; the estate proceeds by deed at a São Paulo notary experienced with consular instruments. Had the Zurich sibling refused, the same documents would have opened a judicial arrolamento sumário in Curitiba, with that sibling cited by letter rogatory. Every distinguishing detail here is invented — the city, the assets, the family — to show the decision logic, not a result. Nothing in this example predicts any outcome.

What are the most common mistakes?

• Choosing the route before establishing the facts. Capacity, consensus, will, missing heirs, unknown assets — in that order, then choose.
• Ordering recent certificates too early. Matrículas and civil-registry certificates have short practical validity; foreign documents take long. Order in the right sequence.
• Assuming the notarial route is cheaper because it is faster. The ITCMD is identical; only the route-specific fees differ, and both scale with value.
• Letting an heir abroad be cited by letter rogatory instead of appearing by power of attorney. This single choice can add more time than everything else combined.
• Relying on the 2024 exceptions without asking the specific notary. Practice differs by state and by cartório.
• Signing a power of attorney without the special powers the notary will look for. Represent in inventário, sign the deed of partition, receive and give discharge, settle, cede, renounce, pay taxes, substitute.
• Running a notarial and a judicial proceeding in parallel after a switch, without telling either.

The two routes at a glance

	Notarial (extrajudicial)	Judicial
Who decides	The heirs, by agreement, before a notary	A judge
Conditions	Capable heirs, consensus, attorney for each; a will only with a final judgment authorizing the deed (art. 12-B); an incapable heir only in ideal parts with the Ministério Público’s favourable manifestation (art. 12-A)	None — the residual route for every other case
Where	Any notary in Brazil (Res. 35/2007, art. 1º)	Deceased’s last domicile; situs of assets if domiciled abroad (CPC art. 48)
Heir abroad	By public power of attorney with special powers (art. 12)	By counsel under power of attorney; otherwise cited by letter rogatory
Output	Deed of inventário and partilha — registrable title	Judgment and formal de partilha — registrable title
ITCMD	Before the deed (art. 15)	Before judgment; after homologation in arrolamento sumário
Route-specific fee	Notary fees by value	Court costs by value, plus contingent costs
Clock waits on	Documents and tax	Documents, tax, citations, the court
Reversible	Yes (art. 2º)	Yes (art. 2º)

Key takeaways

• The route is decided by facts first: capacity, consensus, will, missing or unborn heirs, known assets. Preference comes after.
• Heirs abroad qualify for either route. The notarial route admits them by public power of attorney with special powers (Res. 35/2007, art. 12); in the judicial route the same instrument avoids citation by letter rogatory.
• Resolução CNJ nº 571/2024 opened the notary to some estates with a will or an incapable heir — a will needs a final judgment expressly authorizing the deed (art. 12-B); an incapable heir needs their share in an ideal part of every asset plus the Ministério Público’s favourable manifestation (art. 12-A). Practice still varies — confirm with the specific cartório.
• The document lists are nearly identical; the foreign heir’s critical path is apostilles, sworn translations, CPFs and the power of attorney.
• The ITCMD is the same in both routes. Notary fees and court costs are the route-specific items, both scaled to the estate’s value.
• The timeline waits on documents and tax at the notary, and additionally on citations and the court’s calendar in court. Arrolamento sumário recovers much of the speed for consensual estates that must go to court.
• You can switch routes (Res. 35/2007, art. 2º); nothing already gathered is wasted.

Related guides on this site

• My parent died in Brazil — what happens to their property?
• Multiple heirs in multiple countries: coordinating powers of attorney
• Inheriting property in Brazil as a non-resident heir
• Brazil’s ITCMD inheritance tax and the 2027 reform
• Estate and inheritance in Brazil: the complete guide
• Apostille and the Hague Convention for documents used in Brazil
• Sworn translation in Brazil

How ZS Advogados can help

Route selection is the first decision in a Brazilian estate and the one most often made on incomplete facts. Our work begins with the qualification test on the family’s actual documents — capacity, consensus, will, heirs, assets — and a written recommendation of route, including whether a 2024 exception is realistically available at a notary we know will apply it. From there we assemble the document set once, in the sequence that respects validity windows, obtain CPFs and draft the powers of attorney for every heir abroad, compute the ITCMD under the current law of the relevant state, and conduct the inventário — at the notary of our choosing anywhere in Brazil, or in the competent court, with the arrolamento where it fits. We work in English and Portuguese. How the engagement runs for heirs abroad is described on our probate for heirs abroad page.

• Family law — succession, forced heirship and the inventário in either route
• International law — foreign documents, consular powers of attorney, coordination with counsel abroad
• Tax law — ITCMD assessment and payment, valuation elections, later capital gains

Book a consultation to have your estate run through the qualification test before any document is ordered.

Technical review by the ZS Advogados Associados team, including co-founding partner Karina Peres Silvério (OAB/SP 331.050) and founding partner Zachariah Zagol (OAB/SP 351.356). Contact: zac@zsassociados.com — +55 (18) 3908-1653 — Presidente Prudente, SP.

Sources and legal basis

• Código de Processo Civil — Lei nº 13.105/2015 (arts. 48, 237, 259, 485, 610–673, 735–737)
• Lei nº 11.441/2007 — inventário, partilha, separação e divórcio por via administrativa
• Resolução CNJ nº 35/2007 — disciplina a aplicação da Lei nº 11.441/2007 pelos serviços notariais (arts. 1º, 2º, 3º, 8º, 11, 12, 15, 22)
• Resolução CNJ nº 571/2024, de 26 de agosto de 2024 — insere os arts. 12-A e 12-B na Resolução nº 35/2007
• Provimento CNJ nº 56/2016 — mandatory RCTO/CENSEC wills search; the requirement now sits in the Código Nacional de Normas do Foro Extrajudicial (Provimento CNJ nº 149/2023, art. 441, II)
• Provimento CNJ nº 149/2023 — Código Nacional de Normas da Corregedoria Nacional de Justiça, Foro Extrajudicial
• Código Civil — Lei nº 10.406/2002 (arts. 661, 1.784, 1.791, 1.829, 1.845–1.846)
• Constituição Federal — art. 155, I e § 1º (com a EC nº 132/2023)
• Lei nº 6.858/1980 — pagamento de valores não recebidos em vida aos dependentes
• Decreto nº 8.660/2016 — Convenção da Apostila da Haia
• Lei nº 14.195/2021 — tradutores e intérpretes públicos (arts. 22–34)
• Lei estadual (SP) nº 10.705/2000 — ITCMD paulista
• Lei Complementar nº 227, de 13 de janeiro de 2026 — normas gerais do ITCMD (arts. 148, 158, 159)
• Código Tributário Nacional — Lei nº 5.172/1966 (art. 192)
• STJ — Tema repetitivo 1074 (ITCMD e homologação no arrolamento sumário), julgado em 26/10/2022
• Receita Federal — CPF para residentes no exterior

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This guide is for informational and educational purposes only, in line with Provimento No. 205/2021 of the Brazilian Bar Association (OAB). It is not legal advice, an opinion, or an offer of services, does not refer to any specific case, and does not guarantee any result. It describes Brazilian law and practice; references to the law of other countries are factual context only and are not advice on that law. Which route an estate qualifies for depends on facts we cannot assess from a webpage, including the capacity and agreement of every heir, the existence and terms of any will, and the practice of the specific notary or court. The application of Resolução CNJ nº 571/2024 varies by state and cartório, and the ITCMD is in transition following Emenda Constitucional nº 132/2023 and Lei Complementar nº 227/2026, so any figure, threshold or date relating to it is provisional. Rules and provisions are cited as of August 2026; changes after that date are not reflected. Each situation requires individual analysis by a licensed attorney. Last updated August 2026.