Before Moving Countries: Business and Estate Checklist

Educational scenario — not a report of a client engagement or an achieved result. This page replaces an earlier case narrative whose results and quotations were not substantiated for publication. No names, outcomes or savings below are presented as client evidence.

Situation to assess

An entrepreneur plans to move abroad while retaining interests in a Brazilian business.

What should you collect first?

Document the proposed move, tax-residence history, corporate interests, planned sale, family arrangements and existing estate documents. Send only a brief description in the initial inquiry; sensitive records belong in an agreed secure intake process after conflict checks.

What distinction changes the decision?

Immigration permission and tax residence are separate. A departure can change filing duties and the treatment of income; timing a business exit requires advice in both countries.

What is the next practical step?

Coordinate corporate, tax and succession work before signing a sale or moving assets. Ask advisers to record assumptions and filing responsibilities rather than promising a fixed saving.

Probate and tax checks

Brazilian probate eligibility depends on the facts and the current CNJ Resolution 35, including safeguards for wills and vulnerable heirs. A will is neither automatically required for notarial probate nor a guarantee of eligibility. Confirm tax, document and registry requirements before choosing a route.

The Brazilian Civil Code sets succession and family-property rules. For US-connected matters, check the IRS treaty list and current estate-tax guidance. For deaths in 2026, the US federal basic exclusion for citizens and domiciliaries is $15 million; prior gifts, filing elections, state taxes and nonresident rules require separate analysis. This does not exempt Brazilian transfers from ITCMD.

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