Knowledge Center
Estate Planning Guides for Foreigners in Brazil
Free guides on Brazilian inheritance law, ITCMD tax, forced heirship, trusts, holding companies, and cross-border estate planning for expats.
18 guidesCore Guides
ITCMD: Understanding Brazilian Inheritance Tax
Complete guide to the Imposto sobre Transmissao Causa Mortis e Doacao, rates by state, and exemptions.
Read guide →LC 227/2026: The New Inheritance Tax Reform
How Complementary Law 227 changes progressive ITCMD rates and impacts foreign estates.
Read guide →Brazilian Inheritance Law for Foreigners
Overview of succession rules, intestate and testamentary inheritance under the Civil Code.
Read guide →Tax & Compliance
Tax Residency & Estate Planning
How Brazilian tax residency status affects your estate, income tax obligations, and reporting.
Read guide →DCBE & FBAR Reporting Requirements
Annual foreign asset declarations for Brazilian residents and US citizens in Brazil.
Read guide →Expat Tax Planning
Tax optimization strategies for foreign residents with assets in multiple jurisdictions.
Read guide →Exit Tax & Departure Planning
Capital gains implications and tax obligations when leaving Brazil or transferring assets abroad.
Read guide →Structures & Tools
Trusts in Brazilian Estate Planning
How foreign trusts are treated under Brazilian law and their role in cross-border succession.
Read guide →Holding Companies for Estate Planning
Using Brazilian holding companies (holdings patrimoniais) to optimize succession and taxation.
Read guide →Life Insurance in Estate Planning
How life insurance proceeds bypass probate and ITCMD in Brazil, and structuring considerations.
Read guide →Property & Documents
Real Estate Inheritance
Special rules for inheriting property in Brazil, including rural land restrictions for foreigners.
Read guide →Power of Attorney for Estate Matters
How to grant POA for probate proceedings, asset management, and representation in Brazil.
Read guide →Apostille & Document Authentication
Requirements for legalizing foreign documents for use in Brazilian estate proceedings.
Read guide →Country Comparisons
Brazil vs. USA: Inheritance Law Comparison
Key differences in estate taxation, forced heirship, probate process, and treaty implications.
Read guide →Brazil vs. UK: Inheritance Law Comparison
Comparing domicile-based UK inheritance tax with Brazil situs-based ITCMD rules.
Read guide →Brazil vs. Portugal: Inheritance Law Comparison
Similarities and differences for Portuguese citizens with assets in both countries.
Read guide →Judicial vs. Extrajudicial Probate
When you can use a notary (cartorio) versus when court proceedings are required in Brazil.
Read guide →Need Personalized Guidance?
These guides provide general information. For advice tailored to your specific situation, schedule a consultation with our estate planning team.