Topic Hub
Estate Planning
By Zachariah Zagol, OAB/SP 351.356 · Updated: April 5, 2026
Comprehensive guides on inheritance law, ITCMD tax, forced heirship, trusts, and cross-border estate planning for foreigners in Brazil.
43 resourcesService Guides
In-depth guides to our estate planning legal services.
Estate Planning Consultation for Expats in Brazil
Book a cross-border estate planning consultation for Americans and foreigners with assets in Brazil. 90-min session, written strategy memo.
Read guide →Inventário in Brazil: What Happens When a Foreigner Dies with Brazilian Assets
Complete guide to inventário (probate) in Brazil when a foreigner dies with Brazilian assets. Judicial vs extrajudicial, ITCMD, partilha, foreign death certificate apostille, cross-border coordination.
Read guide →Wills in Brazil for Foreigners — Testamentary Planning
Create a valid Brazilian will as a foreigner. Public, private, and holographic wills, forced heirship rules, and cross-border coordination.
Read guide →Trust Advisory in Brazil — International Structures
Expert guidance on trusts in Brazil: Lei 14.754/2023 taxation, LC 227/2026 ITCMD rules, and restructuring for foreign trust holders.
Read guide →Pre-Immigration Planning Brazil — Before You Move
Pre-immigration estate and tax planning for Americans moving to Brazil. Avoid costly mistakes with proper timing.
Read guide →Annual Tax Compliance for Expats in Brazil
Annual tax compliance services for American expats in Brazil: DIRPF, DCBE, FBAR, and FATCA filing with cross-border expertise.
Read guide →Gifting Assets in Brazil: ITCMD, Strategies & Cross-Border Gift Planning
Complete guide to gifting assets in Brazil. State-by-state ITCMD rates, São Paulo specifics, US gift tax interaction, doação vs venda simulada, and strategic cross-border gift planning.
Read guide →ITCMD Brazil 2026 — Inheritance Tax Guide for Foreigners
Complete guide to ITCMD inheritance and gift tax in Brazil for foreigners. Rates by state, LC 227/2026 reform, exemptions, planning strategies.
Read guide →LC 227/2026 Explained — Brazil's ITCMD Reform
Complete analysis of LC 227/2026 — Brazil's ITCMD inheritance tax reform. Progressive rates, trust taxation, foreign assets, and what foreigners must do now.
Read guide →Brazilian Inheritance Law: Forced Heirship (Legitima) Rules Every Foreigner Should Know
Complete guide to Brazilian inheritance law for foreigners: forced heirship (legitima), disposable quota, ITCMD tax, inventario types, spousal succession by marriage regime, and cross-border rules.
Read guide →Forced Heirship Brazil — What Foreigners Must Know
Understanding Brazil's forced heirship rules: the legítima, compulsory heirs, and what foreigners can and cannot control in their estate.
Read guide →Marriage & Property Regimes in Brazil for Foreigners
Guide to Brazil's 4 marriage property regimes and how they affect inheritance, divorce, and estate planning for foreigners.
Read guide →Trusts in Brazil — Tax, Legal & ITCMD Rules 2026
Complete guide to trusts in Brazil: legal recognition, Lei 14.754/2023 taxation, LC 227/2026 ITCMD rules, and alternatives.
Read guide →Brazilian Tax Residency: When Do You Become a Tax Resident? — Complete 2026 Guide
Comprehensive guide to Brazilian tax residency: the 183-day rule under IN RFB 208/2002, intent-based residency triggers, visa-status residency, dual US-Brazil residency conflicts, Declaração de Saída Definitiva, IRPF progressive rates, carnê-leão obligations, and planning strategies for expats and digital nomads.
Read guide →FATCA, FBAR & Brazilian Bank Accounts: US Citizen Reporting Obligations
Complete guide to FATCA, FBAR, DCBE, and CBE reporting obligations for US citizens living in Brazil. Thresholds, penalties, IGA automatic reporting, Form 8938, real scenarios, and compliance strategies.
Read guide →Power of Attorney in Brazil — Guide for Foreigners
Types, requirements, and process for power of attorney (procuração) in Brazil: consular POA, apostille, and estate planning uses.
Read guide →Foreigners Buying Property in Brazil — Complete Guide
Complete guide for foreigners buying property in Brazil: rules, restrictions, taxes, CPF requirement, and estate planning.
Read guide →Estate Tax Brazil vs USA — 2026 Comparison Guide
Side-by-side comparison of Brazil ITCMD and US federal estate tax. No treaty exists. Double taxation risks, mitigation strategies, and 2025 sunset impact.
Read guide →US-Brazil Double Taxation: What Americans Need to Know (No Treaty Edition)
No US-Brazil tax treaty exists. Learn how to legally avoid double taxation through Foreign Tax Credit, FEIE, credit stacking, and reciprocity-based relief.
Read guide →Trust vs Holding Company Brazil — Which Is Better?
Trust vs holding company in Brazil: feature comparison, tax treatment, legal recognition, and which structure suits your situation.
Read guide →Judicial vs Extrajudicial Probate Brazil — Comparison
Comparing judicial and extrajudicial probate (inventário) in Brazil: timeline, cost, requirements, and which path to choose.
Read guide →Exit Tax Brazil: Declaração de Saída Definitiva for Leaving Foreigners
Complete guide to Brazil's exit tax and saída definitiva process: two required filings, deadlines, bank account conversion, pension impacts, penalties, and cross-border coordination for Americans and other expats.
Read guide →Life Insurance in Estate Planning — Brazil Guide
How life insurance works as an estate planning tool in Brazil: ITCMD exemption, probate bypass, and VGBL vs seguro de vida.
Read guide →Apostille & Document Legalization for Brazil
How to apostille and legalize documents for use in Brazil: US state process, sworn translation, and consular requirements.
Read guide →ITCMD Rates by State Brazil 2026 — Complete Table
Complete ITCMD inheritance and gift tax rates for all 27 Brazilian states in 2026, with post-reform progressive rate projections.
Read guide →Inheritance Tax Brazil vs UK — Comparison 2026
Side-by-side comparison of inheritance tax in Brazil (ITCMD) vs UK (IHT): rates, exemptions, treaties, and planning strategies.
Read guide →Inheritance Tax Brazil vs Portugal — 2026 Guide
Comparing inheritance tax in Brazil (ITCMD) vs Portugal (Imposto do Selo): rates, exemptions, and planning for dual-residents.
Read guide →Case Study: American Retiree Estate — US & Brazil
How we helped a 65-year-old American retiree plan his estate across the US and Brazil, saving his family ~$180K in combined taxes.
Read guide →Case Study: British Expat Dies Without a Brazilian Will
What happened when a British executive died intestate in Brazil: 18-month probate, frozen assets, and lessons for every expat.
Read guide →Case Study: Saving R$380K with Pre-2027 ITCMD Planning
How a Brazilian-American family saved R$380K by executing strategic donations before Brazil's ITCMD reform took effect.
Read guide →Case Study: Holding Company Restructuring After LC 227
How we restructured a family holding company to adapt to LC 227/2026's market-value rules and save on future ITCMD.
Read guide →Case Study: US Trust Creates Brazilian Tax Liability
When a US revocable trust created unexpected tax exposure in Brazil under Lei 14.754/2023 and LC 227/2026.
Read guide →Case Study: Dual-Citizen Estate Plan Across 3 Countries
Estate planning for a Brazilian-American couple with assets in Brazil, the US, and Portugal across three legal systems.
Read guide →Case Study: Pre-Emigration Planning — Business Exit
How a foreign entrepreneur optimized his business exit and return to the US with proper saída definitiva and tax planning.
Read guide →Case Study: Foreign Heir Claims Brazilian Inheritance
How a US-based heir with no Portuguese successfully claimed her father's R$2.8M estate in Brazil from abroad.
Read guide →Estate Planning Checklist — Foreigners in Brazil
Comprehensive estate planning checklist for foreigners living in Brazil: documents, filings, structures, and annual reviews.
Read guide →Brazilian Corporate Compliance Calendar: Monthly, Quarterly & Annual Filings
Complete month-by-month compliance calendar for Brazilian companies and foreign-owned businesses: tax filings, labor obligations, regulatory deadlines, and penalties for missed submissions.
Read guide →FAQ: ITCMD & Inheritance Tax in Brazil
15 frequently asked questions about ITCMD inheritance and gift tax in Brazil: rates, reform, exemptions, and planning.
Read guide →FAQ: Probate & Wills for Foreigners in Brazil
12 frequently asked questions about probate and wills in Brazil for foreigners: process, timeline, cost, and requirements.
Read guide →Related Articles
Articles and analysis on estate planning topics.
Estate and Inheritance in Brazil: Complete Guide
Complete guide to estate proceedings and inheritance in Brazil. Learn about judicial vs extrajudicial probate, ITCMD tax, heirs rights, and wills explained.
Common-Law Marriage in Brazil: Rights and Duties
Complete guide to common-law marriage (união estável) in Brazil. Learn about recognition, property rights, inheritance, conversion to marriage, and dissolution.
Property Inventory and Estate Proceedings in Brazil
Complete guide to property inventory and estate proceedings in Brazil. Judicial vs extrajudicial, ITCMD tax, valuation, partition and rural property rules.
Family Holding Company in Brazil: Asset Protection
Complete guide to family holding companies in Brazil. Tax benefits, asset protection, ITCMD savings, governance, and succession planning explained.