Inherited in Brazil?
A death in the family is always emotionally taxing. In addition, legal and organizational issues often arise—especially when the deceased person’s last place of residence was abroad.
Families of German descent with financial ties to Brazil, in particular, are regularly faced with the key question following a death:
As an heir in Germany, how can I enforce my claim to an inheritance in Brazil?
The following article explains, step by step, the specific legal considerations that must be taken into account when a relative dies in Brazil and the heirs are residents of Germany.
Which inheritance law applies—German or Brazilian?
As a general rule, the deceased person’s last habitual residence is the determining factor in determining which law of succession applies.
If the decedent had their last place of residence in Brazil, Brazilian inheritance law generally applies—even if the deceased was a German citizen.
This applies in particular to:
intestate succession,
Rights to a compulsory share and minimum inheritance,
as well as the entire estate settlement process.
A will drawn up in Germany may still be valid in certain cases, but it must be recognized under Brazilian law. Whether this is possible depends on the form, content, and date of the will’s execution.
How is an estate settled in Brazil?
In Brazil, the settlement of an estate takes place through a process known as “Inventário.”
This is a formal procedure for:
Determination of the heirs,
Determination of the estate's assets,
Payment of taxes and liabilities,
and the subsequent transfer of the assets to the heirs.
There are two types of proceedings:
Judicial inventory proceedings
– required in cases of disputes among heirs, when parties are minors, or in cases involving complex estates.
Notarial inventory procedure
– possible if all adult heirs agree.
Important:
Generally, until the inventory process is complete , real estate cannot be transferred, accounts cannot be released, and funds cannot be disbursed.
Who conducts the proceedings—and in what language?
The following are generally required for the settlement of an estate:
a Brazilian attorney,
if applicable, a court-appointed estate administrator,
as well as a notarized power of attorney (“Procuração Pública”) valid in Brazil.
The entire proceedings—including all pleadings, documents, and communications with government agencies—are conducted exclusively in Portuguese.
It should also be noted that:
As a general rule, the estate inventory process must be initiated within 60 days of the death; otherwise, substantial administrative fines and tax surcharges may be imposed.
What documents must be provided from Germany?
Depending on the specific family situation, the following are typically required:
international birth certificates or certified translations,
Proof of kinship (e.g., civil status records),
Death certificate of the deceased,
a will, if applicable,
Residence certificate, if applicable
Notarized Power of Attorney for Representation in Brazil
As a general rule, these documents must:
bearing a Hague Apostille
and translated into Portuguese by certified translators.
Careful preparation is crucial to avoiding delays in the Brazilian proceedings.
When will the inheritance be paid out or transferred?
Once the inventory process is complete, the estate is released. This typically includes:
the transfer of real estate in the Brazilian land registry,
the withdrawal of bank deposits,
the transfer of other assets or receivables.
It is important to note that international money transfers from Brazil are subject to strict foreign exchange regulations. It is common for:
it is necessary to open a Brazilian bank account,
or the involvement of a specialized foreign exchange service provider is necessary.
This step, too, should be planned well in advance.
Is the inheritance subject to tax in Germany?
In most cases. Under German inheritance tax law, assets located abroad are generally subject to German taxation as well, provided that the heir is a resident of Germany.
In Brazil, there is also an inheritance tax (ITCMD ), which typically ranges from 4% to 8%, depending on the state.
However, double taxation can often be avoided because:
the inheritance tax paid in Brazil
under certain conditions, it is credited against German inheritance tax.
Tax coordination between the two countries is of central importance in this regard.
Conclusion: International inheritance cases require a clear structure and experience
An inheritance in Brazil can be handled entirely from Germany— provided the proper legal and organizational steps are taken early on.
Uncoordinated individual measures, on the other hand, often lead to significant delays, additional costs, and tax risks.
With professional guidance, the entire process—including powers of attorney, translations, inventory, asset transfers, and tax filings—can be managed from Germany in full compliance with the law, without the need for a personal trip to Brazil.
Have you inherited property in Brazil and don't know where to start?
I'd be happy to assist you with:
the legal classification of the inheritance,
coordination with Brazilian attorneys and notaries,
the preparation and organization of all necessary powers of attorney,
tax coordination between Germany and Brazil,
as well as the complete settlement of the estate.
