How Does the Probate Process Work in Brazil?

The Probate Process in Brazil

Brazil has two possible routes for probate: a court-supervised process or an administrative proceeding through a notary’s office. In practice, most families need to file in court, especially when there is any dispute or when assets involve real estate. An administrative (also called “extrajudicial”) proceeding is simpler, yet it only applies if the heirs are adults, there are no outstanding disputes, and everyone agrees on how to divide the estate. Regardless of the route, an attorney who understands Brazilian inheritance disputes is usually required.

Main Steps in Probate

Probate is the legal procedure that collects and inventories a decedent’s assets, pays debts and taxes, then distributes what remains among the rightful heirs or beneficiaries. The law defines who qualifies as heir. Spouses, descendants, or ascendants typically have priority. Individuals who wish to leave assets to others still have some freedom, though half of the estate is reserved for forced heirs under Brazilian law. Courts in Brazil oversee the entire process to guarantee transparency and fairness, which can be time-consuming. Many proceedings last longer than a year, due to court schedules and possible disputes among heirs.

Which route applies: notary (extrajudicial) or court (judicial)?

The first thing to settle is which of the two routes your case takes, because it drives both the timeline and the cost. A lawyer is required either way.

Extrajudicial — through a notary. When all the heirs are adults, legally capable, and in agreement, and there is no contested will, the estate can be settled by a public deed (an escritura pública de inventário e partilha) signed at a notary’s office (cartório de notas). This is the faster and less expensive path. A 2024 National Council of Justice (CNJ) reform widened access to it, allowing some estates that involve minor or incapable heirs to use the notary route where those heirs’ interests are protected and the public prosecutor agrees.

Judicial — in court. When the heirs disagree, when a will is contested or unusually complex, or when the estate cannot meet the extrajudicial conditions, the inventário is filed and supervised by a judge. It is slower and more procedural, but it is the route that resolves disputes and protects heirs who cannot consent for themselves.

The main steps of a Brazilian inventário

Whichever route applies, the sequence is broadly the same:

  1. Open the inventário — ideally within 60 days of the death; opening it later can add a state ITCMD surcharge.
  2. Appoint an administrator (the inventariante), who represents the estate through the process.
  3. Declare the assets and heirs — identify everything in the estate and everyone legally entitled to inherit.
  4. Assess and pay ITCMD, the state inheritance tax on the transmitted assets.
  5. Partition the estate (partilha) — divide it among the heirs, respecting Brazil’s forced-heirship rules.
  6. Register the transfers — record real estate at the property registry (Registro de Imóveis) and re-title other assets so ownership legally passes to the heirs.

Documents you’ll typically need

  • The death certificate;
  • The deceased’s documents — CPF, ID, and the marriage certificate showing the property regime;
  • Each heir’s documents — CPF, ID, and birth or marriage certificates establishing the relationship;
  • Asset documents — the property’s registry record (matrícula), vehicle titles, and bank or investment statements;
  • The will, if there is one.

Parties abroad should plan for an extra layer: documents issued outside Brazil usually need an apostille and a sworn (juramentada) translation, and every heir needs a Brazilian tax number (CPF). A properly drafted power of attorney (procuração) then lets a representative act in Brazil for heirs who cannot travel.

ITCMD — the inheritance tax

ITCMD is a state tax on inheritances and gifts. Rates run roughly 2% to 8% depending on the state. Under the 2023 tax reform (EC 132/2023), now regulated nationally by Lei Complementar 227/2026, progressive rates are becoming mandatory and the tax base is the asset’s market value at the date of death. ITCMD generally has to be settled before the partition can be finalized, and it is owed to the state of the deceased’s last domicile — or, for real estate, to the state where the property is located.

Forced heirship, in brief

Brazilian law reserves half of an estate — the legítima — for “necessary” heirs (descendants, ascendants, and the spouse). A will can direct only the other half. This is why a foreign will written with full testamentary freedom cannot simply decide how Brazilian assets pass; the local rules still govern the Brazilian estate.

Do I Need a Probate in Brazil for Assets in Brazil?

If a loved one left real estate, funds in local bank accounts, or other assets located in Brazil, a probate there is likely mandatory. Even if the deceased had proceedings in another country, Brazilian courts require their own oversight for estates that include property within national borders. They enforce local rules, taxes, and forced heirship provisions. When more than one country is involved, families should be prepared for parallel proceedings. They often need separate representation to handle each jurisdiction’s formalities. This is why many people search for a probate attorney in Brazil who can guide them through the filing, tax calculations, and compliance with Brazilian inheritance laws.

Points for Foreign Citizens

Heirs from abroad often find Brazil’s laws different from those in the United States or other countries. In the US, for example, most property owners enjoy wide freedom to distribute assets through a will. In Brazil, half of the estate is not freely disposable and must go to forced heirs, such as children or a surviving spouse. That constraint applies as soon as any Brazilian citizens are entitled to a share. Smaller estates with minimal assets sometimes benefit from local notary proceedings, which may involve less bureaucracy. Yet larger estates demand careful representation to protect everyone’s interests and avoid legal conflicts.

Foreign citizens dealing with the Brazilian probate process should consider hiring local counsel. Attorneys who work regularly on lawsuits and disputes in Brazil can anticipate court delays, handle the paperwork, and negotiate with local officials. This is important for families who wish to avoid misunderstandings over forced heirship rules or deadlines for paying taxes. The time frame is rarely predictable, but knowledge of local court procedures helps move things along.

Why Does It Take So Long?

The probate process in Brazil tends to stretch out because of court backlogs, mandatory publications in official gazettes, and complex tax requirements. Death taxes (ITCMD) vary by state. Heirs must provide detailed asset inventories, appraisals, and financial statements. Courts must confirm the validity of wills or other testamentary documents. If multiple heirs disagree or if someone challenges the distribution, the matter heads into litigation. Disputes can trigger even more procedural steps and extend the timeline.

In any event, understanding the basics goes a long way. A knowledgeable Brazilian attorney can help families steer through these processes, whether the estate is small or large. When the matter is significant or the assets are spread across different regions, it is best to seek formal legal representation right away. This avoids missteps that can delay the transfer of property, payment of taxes, or final distribution to heirs.

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Reviewed by Luciano Oliveira, Esq., LL.M — licensed in Brazil, Texas, and California. Last reviewed July 2026.

This page is general information about the Brazilian probate (inventário) process. It is not legal advice, and reading it does not create a lawyer-client relationship. Every estate is different, and only a formal consultation with a lawyer licensed in Brazil, reviewing your specific facts, can tell you how the process applies to you.

If you are a family office, a foreign estate lawyer, or a fiduciary handling a cross-border estate, see our Private Wealth Brazil probate desk.

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