Brazilian Real Estate Succession: A Complete Step-by-Step Guide

Published on October 2, 2025 and written by Cyril Jarnias

Real Estate Succession in Brazil: A Crucial Process

In a country as vast and diverse as Brazil, the issue of real estate succession holds crucial importance, both for legal practitioners and the families involved.

Understanding the complete procedure of succession in this unique context is essential to navigate between the legal and tax complexities that characterize the Brazilian system.

This article aims to demystify the process, from initiation to the final transfer of assets, highlighting the key steps and regional specificities.

Whether you are a local resident or a foreign investor, knowing the nuances of real estate succession in Brazil can make all the difference in terms of legal compliance and wealth optimization.

Understanding Succession Rules in Brazil

The legal framework for succession in Brazil is governed by the Constitution (right to inherit) and mainly by the 2002 Civil Code (Book V) as well as the 2015 Code of Civil Procedure for procedural aspects, particularly inventory, distribution, and jurisdiction. Intestate succession follows the order of inheritance established in articles 1,829 and following of the Civil Code: first descendants with the surviving spouse, then ascendants with the spouse, followed by the spouse alone, and failing that, collateral relatives up to the 4th degree. The inheritance opens at the deceased’s last domicile and, under article 1,784 of the Civil Code, is immediately transferred to the heirs; however, until distribution, the rights remain undivided and subject to co-ownership rules. Jurisdiction to confirm a will and conduct the inventory is judicial in Brazil, excluding other authorities, with the obligation to open the inventory within two months and to close it in principle within twelve months, extendable by the judge.

The hereditary reserve (legítima) protects the compulsory heirs—descendants, ascendants, spouse or partner—who are entitled to half of the estate, a portion that cannot be freely disposed of by will except in cases of unworthiness (disqualification) or disqualification designation provided by law. In practice, the testator can only freely dispose of 50% of their assets; the remaining 50% goes to the compulsory heirs according to the legal order. This reserve can be challenged if a compulsory heir has committed acts leading to exclusion (e.g., intentional homicide against the decedent), with unworthiness being invocable even by the public prosecutor since the 2017 legislative clarification.

Heirs’ Rights:

• Spouse/partner: inherits with the descendants or, failing that, with the ascendants; their share depends on the marital regime and the presence of separate/common assets, with exceptions where they do not inherit from already common assets (full community property regime, mandatory separation, or partial community without separate assets of the deceased).
• Children and other descendants: priority with the spouse; they share the reserve and the disposable portion not allocated, in equal shares, subject to children from different relationships and rules of competition with the spouse.
• Ascendants: called in the absence of descendants, in concurrence with the spouse; the distribution varies by degree (father/mother, grandparents) and the presence of the spouse.
• Collateral relatives up to the 4th degree: called only in the absence of descendants, ascendants, and spouse/partner.
• Unworthiness and disinheritance: perpetrators or accomplices of intentional homicide or attempt against the decedent, their spouse/partner, or an ascendant/descendant, are excluded from the succession; the role of the public prosecutor in requesting exclusion was clarified in 2017.

Examples of Possible Challenges:

• Validity of a will reduced due to infringement of the reserve (reduction action by compulsory heirs).
• Challenge to the status of a compulsory heir in a stable union (proof of the union and its contemporaneity).
• Disputes over the applicable marital regime affecting the spouse’s share (e.g., discussion on mandatory separation vs. conventional separation).
• Action for unworthiness aiming to exclude an heir for serious fault (homicide, attempt), including at the initiative of the public prosecutor.
• Conflict of laws: death of a Brazilian resident with assets abroad; Brazilian law governs the succession of a person resident at the time of death, which may conflict with foreign rules and require international coordination.

Tax Implications:

Successions in Brazil are subject to a state tax on causa mortis transmission (ITCMD/ITD), whose rates and modalities vary by state; the tax base and declaration occur within the inventory framework. Due to the lack of federal harmonization, the tax burden must be checked locally and integrated into the distribution plan.

Procedural costs and attorney fees are added during judicial or extrajudicial inventory (the latter possible in the absence of a will and if all heirs are capable and in agreement, under notarial control and with an attorney), but judicial jurisdiction remains necessary for the validation of wills and many acts.

Legal Steps to Assert Rights to Inherited Real Estate:

1. Opening of the succession at the deceased’s last domicile and confirmation of the immediate vesting of the heirs, with undivided ownership until distribution.
2. Filing of the inventory application within 2 months of death; conduct of the procedure and attempt to close within 12 months, with attorney assistance.
3. Valuation of assets, tax declaration (ITCMD) according to the state, and settlement of estate debts before distribution.
4. Judicial or extrajudicial distribution according to legal conditions; allocation of shares to heirs in accordance with the Civil Code, respecting the hereditary reserve.
5. In the case of real estate, registration of the distribution/adjudication deed with the competent land registry to transfer and consolidate ownership in the heir’s name.

The Brazilian hereditary reserve guarantees descendants, ascendants, and the spouse/partner at least 50% of the estate, limiting the freedom to will and framing any estate planning.

Procedures for Inheriting Real Estate in Brazil

Real estate succession procedures in Brazil begin with obtaining an official death certificate and opening the inventory (inventário) at the place of the deceased’s last domicile, the succession opening legally at death and the inheritance immediately transferring to the heirs under the Brazilian Civil Code, subject to future distribution. The inventory and distribution must be initiated within two months of the succession opening and, in principle, finalized within twelve months, deadlines that the judge can extend if necessary.

Essential Required Documents:

• Official death certificate (death record) to establish the succession opening and identify the deceased’s domicile.
• Identification and civil status documents of the heirs for identification and proof of inheritance rights.
• Will if one exists; it must be presented and, as the case may be, recognized/validated to be considered in the inventory and distribution.
• Cadastral records and property titles (registrations in the real estate registry) to describe and prove ownership of the deceased’s assets.
• Debt statements, contracts, and estate documents to list the assets and liabilities of the succession, the inventory aiming to list assets, settle debts, and distribute the balance.
• Proof of asset value and tax elements necessary for calculating the ITCMD (tax on causa mortis transmission), the inventory also serving as the basis for this tax.

Typical Administrative Steps:

• Opening of the succession at the deceased’s last domicile and filing of an inventory opening petition by an heir or the estate administrator.
• Appointment of an inventory administrator (administrator of the estate) and description of real estate and other assets, as well as debts.
• Verification of the existence of a will and, if applicable, processing its recognition in the inventory procedure.
• Valuation of assets, calculation and payment of the ITCMD before distribution, the inventory having the objective of enabling the collection of this tax.
• Distribution (partilha) among heirs once debts are settled, with issuance of the necessary deeds for transferring titles in the real estate registry.

Role of the Notary and Professionals:

• Brazilian law requires the involvement of an attorney in the inventory and distribution procedure, including for extrajudicial procedures.
• When all conditions are met (heirs of age and capable, complete agreement, absence of dispute), the inventory can be done by notarial deed (extrajudicial route) before a notary, which speeds up the procedure; otherwise, it takes place before a judge.
• The notary receives the extrajudicial inventory and distribution deed, verifies the documentation, records the parties’ agreement, and drafts the deed enabling subsequent real estate registration; in the presence of conflicts, incapable heirs, or uncertainties, the judicial route is required.

Judicial Procedures in Case of Dispute or Absence of a Will:

• In case of lack of agreement among heirs, minors/incapable persons, or controversy over the validity of a will, the inventory is done judicially with judge oversight, longer deadlines, and contentious phases (challenge of heirs, valuations, debts, or testamentary clauses).
• The opening request must be formalized by petition to the judge, including identification of the heirs and the request for inventory and distribution.

Indicative Deadlines:

• Filing of the inventory application: within 2 months of the succession opening.
• Closing of the inventory and distribution: in principle within 12 months, extendable by judge decision or at a party’s request in case of complexity.
• Actual deadlines vary by the chosen route: the extrajudicial route is generally faster, while the judicial route lengthens in the presence of disputes or complex assets.

Fees and Taxes:

• ITCMD: tax on causa mortis transmission due to the competent state, settled within the inventory framework before distribution.
• Fees for notarial deeds and registration in the real estate registry to update ownership in the heirs’ names after distribution.
• Attorney fees: mandatory assistance in the inventory and distribution procedure.

Regional and Legal Specificities:

• The ITCMD is a state tax: its rate, exemptions, and modalities vary by state of the Federation, influencing the cost and sometimes the payment schedule.
• Territorial jurisdiction attaches to the last domicile of the deceased, and the practices of courts, notaries, and real estate registries can vary locally, impacting the duration and documentary requirements.
• Brazilian law provides that the inheritance is immediately transferred at death but remains undivided until distribution, a period during which co-ownership rules apply among heirs.

Step	Purpose	Indicative Deadline	Route/Authority	Main Costs
Death Certificate	Record death and domicile	Immediate to a few days	Civil registry	Civil registry act fees
Inventory Opening	Initiate succession	2 months after death (filing)	Notary (if extrajud.) or Judge	Notary/attorney fees
Asset Description	List assets/debts (including real estate)	Variable (weeks/months)	Notary/Judge	Valuations, certificates
Taxation (ITCMD)	Calculate and pay tax	Before distribution	State (federated level)	ITCMD, calculation/filing fees
Distribution and Transfer	Allocation to heirs and real estate registration	Aim for 12 months (extendable)	Notary/Judge + Real Estate Registry	Registration, emoluments

Best Practices:

• Centralize property titles and cadastral certificates before the inventory petition to avoid delays.
• Promptly verify the existence of a will and prepare its presentation/validation in the chosen procedure.
• Anticipate the ITCMD and regional variations to properly budget the succession.

In all cases, opening within 2 months and aiming for finalization within 12 months, attorney assistance, proof of death and property titles, as well as payment of the ITCMD, constitute the pillars of a real estate succession in Brazil.

The Role of the Notary in an International Succession in Brazil

The Brazilian notary operates in a hybrid legal framework where inventory and distribution of assets located in Brazil fall under the exclusive jurisdiction of the Brazilian judicial authority, even when the deceased is foreign or domiciled abroad, while assets located abroad fall under the corresponding local jurisdictions (split system, plurality of successions). This jurisdiction is exercised notably through the judicial or extrajudicial inventory procedure, but the homologation of a will and the inventory of assets in Brazil are in principle under Brazilian courts. The notary (tabelião) performs a public delegation function governed by article 236 of the Federal Constitution and law no. 8,935/1994, with organizational variations according to the states of the Federation.

Specific Framework for Real Estate Assets:

• Real estate located in Brazil is subject to Brazilian jurisdiction and form rules for inventory, distribution, and land publicity, regardless of the deceased’s nationality.
• The notary authenticates deeds, receives declarations, and prepares the titles necessary for transfer, but registration in the real estate registry is done with the competent land registry after completion of succession formalities.

Document and Identity Verification:

• Identity and capacity control of heirs and representatives: verification of identification documents, international powers of attorney with apostille/legalization and sworn translation if necessary, in accordance with local form and notarial authentication requirements.
• Examination of Brazilian property titles (matrícula/registro), mortgage status and encumbrances for real estate, and consistency with the assets declared in the inventory.
• Verification of the formal validity of wills affecting assets in Brazil; authentication/confirmation of the will falls under Brazilian courts for its recognition in the local succession.
• Analysis of the applicable law to material inheritance rights on assets located abroad and coordination with foreign documents, considering the principle of plurality of successions and the limits of international jurisdiction of Brazilian courts.

Rights of International Heirs:

• Identification of heirs according to the relevant material law and consideration of the Brazilian hereditary reserve for calculating shares on Brazilian assets; Brazilian case law may consider assets located abroad to assess the reserve due under Brazilian law.
• In the presence of a foreign will or transnational provisions, control of formal conformity and articulation with local public policy rules (e.g., reserve) before execution on assets in Brazil.

Tax Coordination with Authorities:

• Calculation and collection of the ITCMD (Tax on Causa Mortis Transmission and Donation), an inheritance tax under the jurisdiction of Brazilian states, whose rates and modalities vary by state; the notary coordinates the determination of the tax base, settlement, and proof of payment before any property transfer.
• Required exchanges and filings with state tax authorities and, if applicable, coordination with the Federal Revenue Service (Receita Federal) for related federal aspects (tax IDs for non-residents, declarative obligations, potential interactions with income tax in case of subsequent alienation), to ensure tax regularity prior to deed registration.
• In the absence of a specific bilateral agreement on inheritance rights between Brazil and certain countries (e.g., France), vigilance on risks of double taxation and the need for planning and adequate proof of payments made in each jurisdiction.

Facilitation of Communication Between International Heirs:

• Organization of summons, information of parties, reception of powers of attorney and remote signatures via foreign notaries/authorities then recognition in Brazil (apostille/translation), to allow the inventory to proceed with heirs residing in different countries.
• Centralization of documentary exchanges and validations necessary for filing the inventory and signing deeds, ensuring consistency of transnational asset and liability statements when these influence shares or the reserve.

Role in Conflict Prevention and Resolution:

• In extrajudicial inventory, the notary requires agreement of capable heirs and absence of dispute; otherwise, referral to the competent judicial route to resolve disagreements, notably on the validity of a will, heir status, disposable portion/reserve, or real estate valuation.
• Drafting clear deeds, recording consents and valuations, and traceability of verifications to reduce risks of subsequent challenges, while respecting court jurisdiction to arbitrate material law conflicts.

Typical Costs and Fees:

• Regulated notary fees at the state level, with scales applied to extrajudicial inventory deeds, powers of attorney, authentications and copies; added to these are real estate registration fees and state taxes (ITCMD) calculated on the value of transferred assets.
• Frequent additional costs in an international context: sworn translations, apostilles/legalizations, obtaining tax IDs for non-residents, land certificates and tax attestations, and possible fees for local and foreign advisors in charge of inter-jurisdictional coordination.

Local Specificities and International Agreements:

• The Brazilian notary (tabelionato) is a public service delegation: practices and administrative dependencies may vary by state, although the federal legal framework (Constitution art. 236 and law 8,935/1994) unifies essential functions.
• In international matters, Brazil applies a system of plurality of successions: Brazilian courts in principle refuse their jurisdiction for inventory of foreign estates, while imposing their jurisdiction for assets located in Brazil; this approach influences the scope of notarial deeds and the need for parallel procedures abroad.
• The absence of a specific agreement on inheritance rights with certain states (e.g., absence of a Franco-Brazilian convention on inheritance rights) reinforces the need for bilateral tax coordination and proof of payment/valuation compatible in each legal order.

Summary Table of Notary Roles in an International Succession in Brazil (Real Estate)

Domain	Role of the Notary (tabelião)	Associated Competent Authority
Jurisdiction and Procedure	Prepare deeds, receive declarations, verify conditions for extrajudicial inventory; switch to judicial in case of conflict	Brazilian court for will/inventory homologation; real estate registry
Document Validations	Verify identities, capacities, foreign powers of attorney, translations, property titles	Local notary; sworn translators; foreign authorities for apostille
Heirs’ Rights	Control conformity with reserve/shares on Brazilian assets; articulate foreign documents	Brazilian court in case of challenge; local doctrine/case law
Taxation	Calculation/attestation of ITCMD payment; coordination with state tax authority and Receita Federal for ancillary obligations	State Secretariats of Finance; Receita Federal
International Communication	Centralize exchanges, organize remote signatures/powers of attorney, record consents	Foreign notaries/authorities; secure electronic mail services
Real Estate Registration	Prepare distribution/transfer deed for registration	Competent Cartório de Registro de Imóveis

Operational Best Practices:

• Anticipate obtaining a CPF for foreign heirs interacting with the tax/registry authorities, and plan for recognized real estate valuations for the ITCMD.
• Verify the existence of parallel procedures abroad and their effects on the Brazilian reserve and shares, documenting the values considered.
• Use specific powers of attorney mentioning the inventory and powers to sign, pay the ITCMD, and request registration, with apostille and translation.

In an international succession involving real estate in Brazil, the legal and tax security of the transfer relies on the jurisdiction of Brazilian courts for local assets, notarial diligence in verifying identities, titles and heirs’ rights, and rigorous tax coordination (ITCMD and federal obligations), all articulated with foreign procedures to avoid conflicts of laws and double taxation.

Managing Inheritance Rights for Foreign Heirs in Brazil

Foreign heirs in Brazil are subject to the same material succession rules as Brazilian citizens for assets located in Brazil; the jurisdiction of Brazilian courts is exclusive for inventory, distribution, and homologation of wills relating to these assets, even if the deceased was foreign or domiciled abroad. The relevant Brazilian inheritance taxation is the ITCMD, a state tax whose rates and modalities vary by state of the federation, regardless of the heirs’ nationality; risks of double taxation exist with other countries in the absence of a specific agreement covering inheritance rights.

Legal Framework Applicable to Foreigners

• Brazilian law governs the succession of assets located in Brazil, including when it concerns the assets of a foreigner, with protection of the reserved rights of the spouse and descendants under Brazilian law.
• Brazilian courts have exclusive jurisdiction to confirm the will, inventory and distribute assets located in Brazil; correlatively, they decline jurisdiction over estates located abroad (principle of plurality of successions), while taking into account, if applicable, foreign assets to calculate the Brazilian hereditary reserve.
• Differences compared to Brazilian citizens: for assets located in Brazil, there is no distinct regime based on the heir’s nationality; the practical difference lies in the international nature of the succession (multiplicity of laws and jurisdictions) and potential tax obligations in other countries of residence of the heirs.

Homologation and Inventory Process for Foreign Heirs

• Opening of a judicial inventory (or extrajudicial if conditions met) with the competent Brazilian authority for assets located in Brazil; homologation of a foreign will concerning assets in Brazil must pass through Brazilian judicial confirmation before local execution.
• In practice, foreign heirs must produce civil status and succession documents duly legalized/apostilled and translated by a sworn translator in Brazil to be admissible in the inventory and distribution procedure.

International Treaties and Coordination with Other Countries

• Brazil does not, in general, have a bilateral agreement covering inheritance rights with many countries; in the absence of an agreement, each state applies its internal law, which can lead to double taxation and requires internal tax credit mechanisms or prior planning.
• Successions involving assets in several countries follow a split system: each country exercises its jurisdiction for assets located on its territory, requiring practical coordination of procedures and applicable laws.

Inheritance Taxes (ITCMD) and Variations Between States

• The ITCMD is a Brazilian state tax on causa mortis transmissions and donations; rates, thresholds and modalities vary by state, so the tax burden depends on the location of the assets and local rules, without distinction related to the heir’s nationality.
• Concurrent impositions may be added in the country of residence of the deceased or heirs when the law of that country subjects the entire succession or beneficiaries to inheritance tax in the absence of an agreement, which requires assessing risks of double taxation and possibilities for internal tax credit.

Practical Tips for Foreign Heirs

• Engage a Brazilian attorney/local notary specialized in international successions to manage the local inventory and coordination with foreign procedures.
• Translate into Brazilian Portuguese, by a sworn translator, all essential documents (death certificate, civil status records, wills, foreign decisions), with legalization/apostille as applicable, for their admissibility before the Brazilian court or notary.
• Map assets by jurisdiction and identify the Brazilian state where each asset is located to anticipate applicable local ITCMD rates and formalities.
• Verify the existence of tax obligations in the country of residence of the heirs and/or the deceased and consider, if necessary, actions to avoid or mitigate double taxation, in the absence of a specific agreement on successions.
• In the presence of a foreign will, plan its recognition in Brazil (judicial confirmation) and verify its compatibility with Brazilian mandatory rules such as the hereditary reserve.

Concrete Examples

• A deceased of foreign nationality dies domiciled outside Brazil, leaving an apartment in São Paulo and accounts in Europe: Brazilian courts will handle the inventory and distribution for the apartment in Brazil (with payment of the ITCMD of the state of São Paulo), while European assets will be handled by foreign jurisdictions; Brazilian authorities may nevertheless consider foreign assets for calculating the reserve in favor of Brazilian compulsory heirs.
• Heirs residing in France of a deceased resident in Brazil: ITCMD due in Brazil according to the state where assets are located; in France, inheritance taxes may also be exigible depending on the tax residence of the heirs and the location of certain assets, in the absence of an agreement, which calls for an analysis of double taxation and possible tax credit.

Element	Rule in Brazil for Assets Located in Brazil	Impact for Foreign Heirs
Applicable Law	Brazilian material law (reserve, order of heirs)	Identical to citizens; no favorable/unfavorable regime based on nationality
Competent Jurisdiction	Exclusive jurisdiction of Brazilian courts for inventory/will	Need for local confirmation of wills and sworn translations
Taxation	State ITCMD, rates/deadlines variable by state	No differentiation by nationality; risk of international double taxation
International Coordination	Plurality of successions (by location of assets)	Parallel procedures and coordination of documents, taxations, and deadlines

Best Practices

• Identify early the competent jurisdiction and Brazilian state.
• Centralize apostilled documents and sworn translations.
• Obtain a comparative tax opinion Brazil/country of residence to calibrate the ITCMD and foreign taxes.
• Allow additional time for homologation of foreign wills and land registration.