Inheritance Deadlines in Brazil: Probate, Tax and Claims

brazil probate attorney Inheritance Deadlines in Brazil

There is no single deadline that answers every Brazilian inheritance question. Opening probate, filing and paying inheritance tax, asserting an omitted heir’s claim, and responding to a court notice involve different rules and starting dates.

Missing the initial probate-opening period does not, by itself, mean that you have lost your inheritance. But waiting can create tax costs, procedural problems or a time-barred claim. The right next step depends on what has happened in the estate and which right needs protection.

This guide explains the distinctions to review with Brazilian counsel. For representation, see our Inheritance & Probate services; for the administration stages and cost rules, see the probate process guide and inheritance tax and fees guide.

Reviewed by Luciano Oliveira, LL.M., attorney admitted in Brazil, Texas, and California. Last reviewed: October 27, 2026.

Which deadline applies to your situation?

Question	Starting point and rule	What to check
When should probate begin?	CPC article 611 sets two months from the opening of succession, normally the date of death.	Judicial extension, the procedural route and separate state tax rules.
When is tax due?	Applicable state or Federal District tax rules determine filing, payment and additions for delay.	Jurisdiction, procedure, notices and applicable events; there is no universal national payment date.
How long does an omitted heir have to claim?	A petição de herança is generally subject to the ten-year limitation period; the starting point and statutory exceptions need review.	Tema 1200, age, relevant acts, existing litigation and the remedy actually needed.
What if I received a notice?	The notice and applicable procedure may create a separate response period.	Service, publication, counting rules and the act required. Do not substitute a general ten-year rule.
What if probate finished before an asset was found?	Later-discovered assets may require supplementary partition.	Whether this is an omitted asset, an omitted heir or a challenge to the original partition.

Opening probate: two months, not one universal 60-day rule

Article 611 of the Code of Civil Procedure provides for initiating probate and partition within two months from the opening of succession and completing it within the following twelve months. It expressly allows the judge to extend these periods, on the judge’s initiative or at a party’s request.

Those statutory periods are not a promised completion time and should not be rewritten as a universal 60-day tax deadline. If the opening period has passed, counsel should assess how to commence or regularize the proceeding and any related tax consequences. Being late does not automatically make probate unavailable.

Code of Civil Procedure, article 611

Tax deadlines and late-opening penalties are separate

Identify the applicable tax jurisdiction and check filing, payment, penalty and interest rules separately. A procedural extension should not be assumed to extend a tax deadline, and a notarial route should not be assumed to remove tax obligations.

São Paulo illustrates why the distinction matters: article 21(I) of its ITCMD law uses a 60-day reference for a penalty associated with late commencement of inventory or summary inventory. That is a state tax provision, not a replacement for the federal two-month procedural rule. Payment and other additions must be assessed separately under the applicable legislation.

Do not apply São Paulo’s timetable to every estate. Use the inheritance tax and fees guide for the broader treatment of payment timing and probate routes, then confirm the rules for the assets and jurisdiction involved.

São Paulo Law 10,705/2000, articles 17 and 19–21 — state-specific example

The ten-year period concerns a particular inheritance claim

A petição de herança is an action through which someone claiming to be an heir seeks recognition of succession rights and recovery of all or part of the inheritance from its possessor. The general ten-year period in Civil Code article 205 applies to this claim, subject to the relevant rules on when time runs.

It is not a universal deadline for opening probate, identifying every asset or bringing any estate-related lawsuit. Challenges to a will, a partition or another transaction may involve different remedies and time limits. Counsel must classify the claim before calculating a deadline.

Civil Code, articles 205 and 1,824

Later discovery of parentage does not automatically restart the clock

Under STJ Tema 1200, the limitation period for a petição de herança runs from the opening of succession. Bringing an action to establish parentage does not, by itself, prevent, suspend or interrupt that period, regardless of whether the parentage judgment has become final.

Do not assume you can wait for the paternity case to finish before protecting the inheritance claim. Likewise, later learning about an estate should not be treated as an automatic fresh ten-year window. A lawyer should assess the necessary claims and any legally applicable exception promptly.

STJ Tema 1200 — inheritance claim and post-death recognition of parentage

Age, statutory exceptions and earlier proceedings matter

A deadline assessment needs more than the death date. The Civil Code contains grounds that prevent, suspend or interrupt prescription. For example, article 198(I), read with article 3, protects children under sixteen from the running of prescription. Do not assume the same treatment applies to every minor or to every person described as lacking capacity.

Living abroad, being estranged from relatives or not knowing the law does not, by itself, create a general extension. Provide your birth date, relevant legal status and copies of earlier proceedings so counsel can assess the actual timeline. Older successions may also require transitional-law analysis.

Civil Code, articles 3, 197–202 and 2,028

Omitted assets and omitted heirs are different problems

If probate was completed and an asset is discovered later, the appropriate step may be sobrepartilha, or supplementary partition. CPC article 669 expressly addresses assets discovered after partition, as well as other specified categories.

If your status or share as an heir was excluded, however, the issue may require an inheritance claim or another challenge. Do not assume that calling a request “supplementary probate” avoids a limitation period. Provide the original partition documents and explain whether the missing element is an asset, a person or a disputed allocation.

Code of Civil Procedure, article 669

What happens when no heir is known?

An estate with no known qualifying heir can enter a formal judicial process involving collection of assets, administration and notices. The Civil Code distinguishes an estate awaiting identification of successors (herança jacente) from one declared vacant (herança vacante).

This is not an automatic public auction caused by missing the probate-opening period. Articles 1,819–1,822 set out a separate process, including a one-year reference after the first notice for declaring vacancy and a five-year reference from the opening of succession for public ownership of collected assets. Qualification of heirs and the stage of the proceeding matter; collateral relatives face a specific exclusion rule if they do not qualify before the vacancy declaration.

If you discover a vacancy proceeding or public notice, obtain the file immediately. Do not rely on the general ten-year discussion as permission to wait.

Civil Code, articles 1,819–1,822

What to do if you may already be late

Gather the death certificate, your relationship documents and any will.
Identify probate, parentage, partition or vacancy proceedings and obtain their records.
Send every notice, tax assessment and service document, including dates and envelopes or electronic delivery records.
Explain what you want to protect: participation as an heir, recovery of an asset, a disputed distribution or compliance with a notice.
Ask counsel to identify each deadline, its starting event and any available protective step.

Family negotiations, missing documents or a pending foreign estate proceeding should not be assumed to stop Brazilian deadlines. If an asset is at risk, ask about urgent protection separately from the eventual probate or claim.

Frequently asked questions

Have I lost my inheritance if probate did not start within two months?

Not automatically. Late commencement, state tax consequences and the limitation period for a particular claim are separate questions. Obtain a review of the estate’s current position.

Do all heirs have ten years from discovering an inheritance?

No. The ten-year discussion concerns a particular inheritance claim and does not establish a general discovery-based period. The relevant starting event and statutory exceptions must be assessed.

Does a paternity action stop the inheritance-claim clock?

Under STJ Tema 1200, filing an action to establish parentage does not, by itself, prevent, suspend or interrupt the period for the inheritance claim.

Is the tax-payment deadline the same as the probate-opening period?

No. Tax filing, payment and penalties follow the applicable tax rules and must be checked separately from the federal procedural period.

Can a later-discovered asset be addressed after probate?

Supplementary partition may be available for later-discovered assets. An omitted heir or disputed distribution raises a different question and may require another remedy.

Request a deadline assessment

Arrange a consultation with a senior bilingual attorney. Include the date of death, your relationship to the deceased, your age when the death occurred, known asset locations and any existing case or notice. These facts help identify which deadlines need immediate attention.