Conflict of Laws: International Succession in Brazil

Published on May 5, 2026 and written by Cyril Jarnias

In a globalized world where goods, families, and relationships cross borders, international inheritance law takes on crucial importance, especially in a vast country like Brazil, a host nation for many expatriates and foreign investors.

Faced with the diversity of legal systems and cultures involved, the complexity of conflict of laws arises when heirs attempt to exercise their rights over assets distributed across multiple jurisdictions.

It is in this context that Brazilian legislation must navigate between its own rules and those imposed by international agreements, while ensuring fair and clear management of estates.

This article examines the challenges encountered and the solutions considered to harmonize these legal issues, offering an essential overview for anyone wishing to understand the subtleties of inheritance regimes within Brazil.

Private International Law and Inheritance in Brazil

Private international law refers to the set of rules that determine the applicable law and the competent jurisdiction to resolve legal situations involving a foreign element, meaning when multiple states are involved, for example due to nationality, domicile, or location of assets. Its role in Brazilian inheritance is to indicate under which laws and before which jurisdictions an estate involving foreign elements (foreign heirs, assets located abroad, or deceased domiciled outside Brazil) should be settled.

Principles and Rules Applicable to International Inheritances According to Brazilian Law:

• Brazilian law distinguishes between assets located in Brazil and those abroad.
• For assets located in Brazil, even if it involves a foreigner or persons domiciled outside Brazilian territory:
  • Brazilian law applies to determine who inherits and in what proportions (protection of the forced heirship for spouse and descendants).
  • Brazilian courts have exclusive jurisdiction to handle the inventory, division, and probate of wills related to these assets.
• For assets located abroad:
  • Brazilian courts decline jurisdiction.
  • These assets can nevertheless be taken into account when calculating the overall forced heirship due to the forced heirs under Brazilian law.

Summary List:

• Exclusive jurisdiction of Brazilian courts over estates concerning assets located in Brazil
• Mandatory application of domestic inheritance law on these same assets
• Principle of “plurality of successions”: each state regulates the fate of assets present on its soil
• No distinction based on nationality; only the physical location of the asset matters here

Situation	Applicable Law	Competent Jurisdiction
Assets located in Brazil	Brazilian law	Brazilian courts
Assets located outside Brazil	Foreign local law	Foreign courts

Relevant International Conventions:

Brazil is not a party to a major international convention specifically covering cross-border inheritance rights (such as those adopted by some European countries). Consequently:

• There is no bilateral agreement directly aimed at avoiding inheritance conflicts or double taxation with its main economic partners.
• In practice, there can be a real risk of double taxation if the estate is taxed by both the foreign tax authority and that of a Brazilian state.

Illustrative Concrete Example:

A French person dies in France leaving an apartment in Rio. Their children live in France. The inventory, division, and all procedures related to this asset must necessarily be conducted before a competent court in Brazil according to the local Civil Code. Any will must imperatively respect the forced heirship provided by this code (minimum 50% to forced heirs). If this same person also held a bank account in Switzerland, their estate would then be subject simultaneously to Swiss legislation (for this account) AND Brazilian law (for the apartment), with each authority ruling only on “its” respective assets.

Key Principles Applied in This Example:

• Strict application of domestic law for any asset physically located on the territory;
• Real possibility that an international inheritance involves several parallel procedures before different national authorities;
• Increased risk of tax uncertainties due to the lack of specific anti-double taxation conventions.

Thus, any inheritance involving a foreign element requires careful legal and tax analysis to ensure compliance with each of the concerned legislations.

Conflict of Laws in International Inheritances

General Principles of Private International Law in Inheritance Matters and Application in Brazil

Private international law aims to determine the applicable law and the jurisdiction of courts when an inheritance presents a foreign element (deceased’s domicile, location of assets, heirs’ nationality, etc.). In Brazil, these principles are based on the Law of Introduction to the Norms of Brazilian Law (LINDB) and the Civil Code. In inheritance matters, the fundamental principle is that of asset location: Brazilian law applies to assets located in Brazil, regardless of the nationality of the deceased or the heirs.

• The Brazilian Civil Code protects forced heirship (at least 50% of the estate for forced heirs).
• Brazilian courts have exclusive jurisdiction for the inventory, division, and probate of wills concerning assets located on national territory.

Conflict of Laws Rules in International Inheritances in Brazil

The determination of the applicable law is made according to the location of the inheritance assets:

Asset Situation	Applicable Law	Competent Jurisdiction
Asset located in Brazil	Brazilian law	Brazilian court
Asset located abroad	Law of the country of location	Court of the concerned country

• Brazilian law governs the inheritance of assets located in Brazil, even for foreigners.
• Brazilian courts do not have jurisdiction over real estate assets located abroad.
• For assets abroad, the local law applies, but foreign assets can be taken into account to calculate the forced heirship.

Typical Cases of Conflict of Laws and Their Resolution in Brazil

Practical examples:

• Example 1: A French national, domiciled in France, dies leaving real estate assets in Brazil. The inheritance of these assets is subject to Brazilian law, and the Brazilian court is solely competent for the inventory and division.
• Example 2: A Brazilian domiciled abroad dies owning assets in Brazil and abroad. The Brazilian assets are subject to Brazilian law, while the foreign assets fall under local law, but the calculation of the forced heirship can integrate the value of foreign assets according to case law.
• Example 3: Several heirs residing in different countries may face multiple tax obligations (Brazil and country of residence), generating a risk of double taxation in the absence of a tax treaty.

Influence of International Conventions, Notably the Hague Convention on Succession

• Brazil has not ratified the Hague Convention of August 1, 1989 on the Law Applicable to Succession to the Estates of Deceased Persons. In the absence of ratification, international conventions do not directly influence Brazilian inheritance legislation.
• Practice therefore remains essentially based on domestic law, although some judges may draw inspiration from international principles to resolve complex cases.

Practical Challenges for Practitioners and Adopted Solutions

Main challenges:

• Coordination of parallel procedures in several jurisdictions (notably for the recognition of foreign decisions).
• Risks of double inheritance taxation.
• Complexity of identifying assets and simultaneously applying several laws.
• Communication and documentation difficulties between authorities of different countries.

Frequently used solutions:

• Use of local experts for each concerned jurisdiction.
• Procedures for recognition of foreign judgments (exequatur).
• Request for voluntary relief or partial exemption from tax authorities in case of double taxation.
• Use of bilateral treaties when they exist.

Recent Developments and Recommendations to Improve Clarity and Efficiency

• Trend towards broader consideration of international situations by case law and doctrine.
• Ongoing debates on the opportunity for Brazil to ratify international conventions (notably those of The Hague), to strengthen legal security and predictability of cross-border inheritances.
• Recommendations:
  • Encourage ratification of international conventions on applicable law and recognition of judgments in inheritance matters.
  • Clarify coordination between Brazilian law and foreign laws, notably on forced heirship and taxation.
  • Strengthen training of legal practitioners on issues of international inheritances and management of conflict of laws.

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The inheritance of assets located in Brazil is always governed by Brazilian law, regardless of the nationality or domicile of the deceased, with Brazilian courts having exclusive jurisdiction over these assets. The absence of ratified international conventions limits coordination with other legal systems, making the management of international inheritances complex and uncertain.

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Impact for Expatriates and Inheritance

International inheritance rules have a major impact on expatriates living in Brazil, due to differences between Brazilian law and that of other countries, as well as conflicts of laws likely to complicate the transfer of assets abroad.

Main Effects of Conflict of Laws on the Ability to Bequeath Assets Abroad:

• Brazilian law applies to assets located in Brazil, even if the deceased is a foreigner or domiciled abroad. Brazilian courts have exclusive jurisdiction over the inheritance of Brazilian assets, imposing forced heirship (50% of the estate reserved for forced heirs).
• For assets located outside Brazil, foreign jurisdictions are competent. This results in a principle of plurality of successions: an inheritance sometimes must be opened and processed in several countries according to the location of the assets.
• Risk of double taxation: In the absence of a tax treaty between Brazil and the expatriate’s country of origin (for example France), heirs may be liable for inheritance taxes in both countries on all or part of the transferred assets.
• Divergences in laws can lead to partial invalidation of a will: a will conforming to the law of one country may be deemed void in another (e.g., disinheritance allowed in the United States, but impossible in France or Brazil in the presence of children).

Concrete Examples of Legal Conflicts:

Situation	Difficulty Encountered	Practical Consequence
Heirs in France and assets in Brazil	Heirs must respect Brazilian forced heirship, even if the will follows French law	Mandatory division according to Brazilian law
Heir domiciled in France, deceased in Brazil	Possible taxation in France AND Brazil on the same inheritance share	Double taxation, increased tax complexity
Non-compliant international will	Will drafted in a country allowing disinheritance, but contested in Brazil or France	Nullity or reduction of non-compliant bequests

Strategies to Anticipate Legal Challenges:

• Drafting an international will compliant with both local (Brazilian) norms and those of the country of origin. This limits the risks of nullity or contestation of the will.
• Consultation with a notary specialized in international inheritance law to verify the cross-border validity of the will and anticipate the application of forced heirship.
• Conducting a global asset audit to assess risks of double taxation and organize the distribution of assets optimally (e.g., gifts, choice of heirs’ tax residence location).

Legal References:

The Hague Convention of August 1, 1989 on the Law Applicable to Succession to the Estates of Deceased Persons provides that the law of the deceased’s habitual residence applies to the entire estate, unless an express choice is made for the law of the nationality. However, Brazil is not always a party to all international conventions, and local application may differ according to the ratification of texts.

Cultural and Social Heritage of Expatriates:

The long-term settlement of expatriates and the creation of mixed assets (assets in Brazil and abroad) favor the evolution of local notarial practices towards better consideration of cross-border situations.

Claims from foreign communities for the recognition of inheritance rights adapted to their culture or national law indirectly contribute to the reflection on the reform of inheritance law in Brazil.

Cultural influence is also manifested by the dissemination of practices such as the drafting of international wills or professional asset management, which are gradually becoming more common among Brazilians.

Key Takeaway:

Expatriates must imperatively anticipate their international inheritance through acts compliant with the concerned legislations and specialized support to secure the transfer of their assets and reduce the risks of conflict or double taxation.