Estate Planning for Families with Assets in Brazil and Another Country
If you own property or accounts in Brazil and in another country, your estate may involve separate proceedings and different laws. A will written for one country can quietly cancel the will you signed in the other.
Where Brazilian succession law applies and necessary heirs exist, a reserved share limits what you can leave by will. And a US or foreign trust that works at home needs a separate review for what you own in Brazil.
There is no template for this. The right plan depends on which countries you touch, which assets sit where, who your heirs are, and where you are tax-resident. What follows explains the traps and the tools honestly. Designing the actual plan around your family is the part we do.
This guide focuses on coordinating documents and advisors across countries. For the broader range of instruments, see our Estate Planning services. If someone has already died, start with our Inheritance & Probate services.
General information, not legal or tax advice. Succession, forced-heirship and tax rules vary by country and change; a plan spanning two countries must be designed by counsel in each. Figures and rules should be confirmed for your facts.
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One coordinated plan, with the right steps in each country
Succession law generally follows the law of the country where the deceased was last domiciled — the starting rule in Brazil’s private-international-law statute (LINDB, art. 10). For assets of a foreign deceased person situated in Brazil, LINDB article 10 §1 protects a Brazilian spouse or children, or their representatives, through Brazilian law unless the deceased’s personal law is more favorable to them.
Jurisdiction and applicable law are separate questions
Under CPC article 23 II, Brazilian authorities have exclusive jurisdiction over probate and partition of assets situated in Brazil. That does not mean Brazilian substantive succession law automatically governs every international estate.
The appropriate Brazilian route may be judicial, notarial or a simplified procedure where available. A foreign will or probate order does not by itself complete Brazilian title and asset-release steps. You need a Brazilian part coordinated with your home-country plan.
Related: the Brazilian probate process · Brazil’s forced heirship.
One will or two? — and the clause that can cancel your other will
One option is two coordinated “situs” wills — a Brazilian will covering Brazilian assets, and a home-country will covering the rest. A single will may be workable in some cases. The right number depends on the assets, applicable laws and local formalities.
A will may open with a line like “I revoke all prior wills and codicils.” If the second will you sign carries that clause, it can legally revoke the first — including your Brazilian will. That risk needs to be checked before a new will or amendment is signed.
For separate situs wills, the fix is in the drafting: each will is expressly limited to the assets in its own country, and either omits any general revocation clause or expressly preserves the other country’s will (for example, “this will disposes only of my property situated in Brazil and does not revoke any will governing property outside Brazil”).
The sample wording is illustrative, not a clause to copy without review. Under the Código Civil (art. 1.970), a later will that contains no express revocation clause does not wipe out the earlier one; the earlier will survives in everything not contradicted by the later one.
Whether you need one will or more, and precisely how each is scoped, depends on where your assets sit and which countries are in play — and counsel in both countries must review both drafts before either is signed.
That coordination is the whole point, and it is exactly what goes wrong when the wills are written in isolation. Related: making a will in Brazil.
Will my foreign will be honored in Brazil — and my Brazilian will abroad?
A foreign will does not self-execute in Brazil. Depending on the document, its country of origin and the intended procedure, it may need apostille or other authentication, sworn translation, and appropriate court or registration steps.
A Brazilian public will can reduce foreign-document formalities for Brazilian assets. It does not eliminate probate or every court step. Notarial probate involving a will is possible only when the applicable CNJ requirements, including the relevant court authorization, are met.
In the other direction, a Brazilian will covering assets abroad must be assessed under the receiving jurisdiction’s rules. Recognition, translation and local administration requirements vary; ancillary probate is not a universal procedure in every country.
The lesson is the same from both sides: coordinated documents can reduce friction, but local counsel must confirm the requirements in each country. Related: when Brazilian courts recognize a foreign will.
Assets in two countries? Let’s make the documents agree.
Or write to [email protected].
Forced heirship — first establish which law applies
Someone used to US or common-law freedom of disposition is often shocked here. Where Brazilian succession law applies and necessary heirs exist, a fixed share is reserved:
- The necessary heirs are descendants, ascendants and the surviving spouse (Código Civil, art. 1.845).
- Half of the estate — the legÃtima — belongs to them by operation of law (art. 1.846).
- With necessary heirs, you may freely dispose of only the other half (art. 1.789), and the legÃtima cannot be overridden by your will (art. 1.857 §1).
- For assets of a foreign deceased person situated in Brazil, compare the laws under the protective rule in LINDB article 10 §1.
The applicable law, family relationships, marital-property rights and earlier gifts must be assessed before calculating anyone’s share. A will or trust is not a way to disregard a protected entitlement.
What you can do is plan within it, and there are real tools: directing the disposable half deliberately; choosing the right marriage property regime; making lifetime gifts with a reserved usufruct (doação com reserva de usufruto) subject to protected shares and the rules on advances on inheritance; reviewing insurance and beneficiary designations; and considering valid restrictive clauses.
A reserved usufruct can preserve specified use and income rights; it does not give the donor unrestricted ownership, a general right to revoke the gift, or the right to sell the whole property alone. See our lifetime estate planning guide for the mechanics.
Which of these fit, and in what sequence, is entirely specific to your family and your assets — which is exactly why this is designed, not templated. Related: Brazil’s forced heirship, in detail.
How a foreign trust fits into the coordinated plan
A US revocable living trust may be useful at home. Its treatment in Brazil requires review of the trust terms, ownership records, residence and applicable succession law. A foreign trust does not automatically remove Brazilian assets from probate or override protected inheritance rights.
Lei nº 14.754/2023 provides Brazilian tax rules for foreign trusts. In general, assets remain attributed to the settlor and pass to the beneficiary at distribution or the settlor’s death, whichever comes first. An earlier attribution can arise where the settlor irrevocably gives up rights over the relevant assets.
Income-tax attribution and reporting for Brazilian-resident individuals must be distinguished from civil ownership and state ITCMD. The trust deed and the people’s circumstances matter. For the detailed analysis, see our foreign trusts and Brazilian assets guide.
The Brazilian holding (holding familiar) — when it actually helps
A common and effective Brazilian tool is to contribute Brazilian assets into a Brazilian holding company, so you own quotas rather than the property directly. Done right, it can simplify administration and succession. Management, voting and income rights must be addressed in the corporate and transfer documents; reserved usufruct does not automatically preserve every form of control.
Check the transfer and ongoing costs
In October 2026, the STF decided in Tema 1348 that ITBI immunity for capital contributions does not depend on whether the company’s predominant activity is real estate. The decision preserves the capital-value limit in Tema 796 and the ability to challenge simulation or fraud. Confirm the transaction, valuation and municipal recognition requirements before budgeting the transfer.
Its limit matters: a holding does not by itself defeat forced heirship — quotas are still reached by the legÃtima and by the marital property regime.
A portfolio or a larger-value estate may justify the ongoing cost, but size alone does not decide the answer. A holding does not automatically remove ITCMD, probate of shares retained at death or foreign tax and reporting obligations. Related: holding a Brazilian property through an entity · lifetime estate planning.
The tax picture: coordinate both countries
There is no estate or gift tax treaty between Brazil and the United States. Two tax systems can reach the same estate; domestic relief or credits must be checked rather than assumed. On your home-country side the rules differ and can overlap; we coordinate with your local tax advisor rather than duplicate that analysis here.
Brazilian inheritance and gift tax
On the Brazilian side, ITCMD is a state tax on inheritances and gifts, also levied by the Federal District. The current national rate ceiling is 8%; it is not a universal rate or a cap on all estate costs.
EC 132/2023 and Complementary Law 227/2026 provide the framework for progressive rates and cross-border taxation. Identify the competent state, taxable event, valuation rules, local legislation and effective dates. Do not assume a universal 2027 starting date or that every foreign asset is exempt until then.
For calculations, deadlines and the wider cost framework, use our inheritance and gift tax guide.
US reporting is a separate question
One practical flag for US persons: receiving gifts or bequests from a nonresident alien individual or foreign estate generally requires Form 3520 when the aggregate exceeds $100,000 during the tax year, including relevant related-person aggregation.
Different rules apply to foreign entities and trusts. A qualifying gift or inheritance is generally excluded from federal gross income, but income from inherited property and certain other receipts may be taxable. Other countries have their own reporting. We flag these and hand the home-country filing to your tax advisor.
What actually works — and why every plan is different
The levers are known: coordinated situs wills; a Brazilian holding where scale justifies it; lifetime gifts with reserved usufruct subject to applicable inheritance rules; life insurance; and the right marriage property regime.
None of them is a plug-in answer. The design — which combination, in which order, across which countries — turns entirely on your family, your assets, your heirs and your tax residence. That design is the work. A template cannot resolve conflicting laws or document terms for a two-country family.
How we coordinate your two-country plan
We anchor and drive the Brazilian side — the Brazilian will, the holding where it fits, the forced-heirship planning, and eventually the inventário — and we make it agree with your home-country plan rather than contradict it.
Your foreign will should be reviewed by counsel qualified for the relevant jurisdiction. Luciano Oliveira is admitted in Brazil, California and Texas; the engagement must identify the jurisdictions and work covered. Elsewhere we work in close, coordinated fashion with qualified counsel in your state or country. Both sides see both plans before anything is signed.
What to bring to the first review
- An asset list showing country, ownership, debts and approximate values.
- Existing wills, amendments, trust deeds and beneficiary designations.
- Family relationships, marriage or partnership records, and applicable property agreements.
- Domicile, citizenship and tax-residence information for the relevant people.
- Contact details for your existing lawyers and tax advisors.
We use these records to agree on the scope, who handles each jurisdiction, the signing sequence and which events should trigger a later review.
Coordination in advance can identify inconsistencies and reduce avoidable problems. It cannot guarantee that no dispute or unexpected tax issue will arise. It is not a form you fill in; it is a plan we build with you.
Start your two-country estate plan the right way.
Or write to [email protected].
Frequently Asked Questions
Do I need two wills if I own assets in Brazil and another country?
Not automatically. One option is a Brazilian will for your Brazilian assets and a home-country will for the rest, each scope-limited so neither revokes the other. Counsel should compare that option with a single coordinated will under the relevant laws.
Can a new will in my home country cancel my Brazilian will?
Yes, a general revocation clause can affect an earlier will. Coordinated wills are drafted specifically to avoid unintended revocation, and both documents must be checked for inconsistent provisions. Código Civil article 1.970 helps on the Brazilian side.
Will my US or foreign will be recognized in Brazil?
It can be relevant, but authentication, translation and the appropriate Brazilian procedure must be assessed. A Brazilian public will can reduce foreign-document formalities; it does not eliminate all probate or court requirements.
Can I leave my Brazilian property to just one child, or only my spouse?
Where Brazilian succession law applies and necessary heirs exist, half of the estate is reserved. The applicable law, family relationships and marital-property rights must be assessed before deciding what you may leave to one person.
Does my US living trust cover my Brazilian assets?
Its terms and ownership arrangements require Brazilian review. A foreign trust does not automatically bypass Brazilian probate or protected shares. Lei 14.754/2023 provides tax-attribution rules, which are distinct from civil succession questions.
Is there a Brazil–US estate tax treaty?
No. Two tax systems can reach the same estate, so the plan has to be coordinated to manage exposure on both sides. Any domestic relief or credit must be checked.
Do I have to report a Brazilian inheritance to the IRS?
A US person generally must report gifts or bequests exceeding $100,000 in a tax year from a nonresident alien or foreign estate, with related-person aggregation. Foreign trusts and entities have different rules. Your tax advisor should confirm reporting and any taxable income.
How much is Brazilian inheritance tax (ITCMD)?
It is a state or Federal District tax with a current national rate ceiling of 8%. Rates, taxable shares, valuation, exemptions and effective dates must be checked for the relevant jurisdiction and event.
General information only, not legal or tax advice. Cross-border estate rules change and vary by country; confirm your position with counsel in each jurisdiction.
Related guides: Making a will in Brazil · Recognition of a foreign will · Forced heirship · Inheritance taxes & fees · The probate process · Estate planning hub.
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