Brazilian Probate Proceedings Despite a Certificate of Inheritance?
Many clients do not contact us until after they have already received a certificate of inheritance in Germany. This makes it all the more surprising when Brazilian authorities, banks, or land registry offices still refuse to release accounts or fail to update the land registry.
People often get the impression that probate proceedings must be carried out “all over again.” In fact, however, these are two fundamentally different procedures that serve different purposes.
So the short answer is:
If estate assets are located in Brazil, in most cases a Brazilian probate proceedings (inventário) is required.
Why isn't the German certificate of inheritance sufficient?
The most common misconception is to equate the German certificate of inheritance with the Brazilian “inventário.”
Although both are procedures that take place after a death, their functions are completely different.
The German certificate of inheritance primarily answers the question:
Who is the heir?
In Germany, the actual distribution of the estate is the responsibility of the heirs or the executor.
In contrast, the Brazilian *Inventário* responds:
How is the estate settled and transferred to the heirs?
It is precisely this difference that explains why both methods are often needed in tandem.
Overview: A Comparison of the German Certificate of Inheritance and the Brazilian Inventário
| Probate Proceedings (Germany) | Inventário (Brazil) | |
|---|---|---|
| Purpose | Proof of heir status. | Complete settlement of the estate. |
| Competent Authority | Probate Court at the last place of residence | A Brazilian court or notary's office. |
| Subject of the Examination | Who is an heir, and what is their share of the estate? | Which assets are included in the estate, and how are they distributed? |
| Result | Issuance of a Certificate of Inheritance. | Distribution Order: Partilha or Carta de Adjudicação. |
| Distribution of an Estate | There is no division; the heirs must handle it themselves. | Direct distribution of the estate among the heirs. |
| Inheritance Tax | The tax office is not involved. The heirs must handle the tax matters on their own. | Involvement of the tax office and payment of inheritance tax ITCMD. |
| Practical Impact | Proof of identity for banks, insurance companies, and the land registry. | Basis for the transfer of real estate, bank accounts, and other assets. |
| End of Proceedings | Upon issuance of the certificate of inheritance. | Upon the final and binding division of the estate and the transfer of the estate. |
What does the German probate court do?
In proceedings for the issuance of a certificate of inheritance, the probate court examines, in particular,
anyone who has become an heir,
whether a will exists,
what the inheritance ratios are,
and whether a certificate of inheritance can be issued.
The issuance of the certificate of inheritance generally marks the end of the proceedings.
The certificate of inheritance then serves as proof of identity when dealing with banks, insurance companies, the land registry, or other government agencies in Germany.
In contrast, the actual distribution of the estate does not typically take place during the probate proceedings.
What happens during a Brazilian " Inventário"?
The Brazilian " Inventário " serves a much broader purpose.
As part of the proceedings, the following, among other things, will be
all assets are recorded,
Taking into account estate liabilities,
inheritance tax (ITCMD) is calculated,
implemented the inheritance ratios,
and the estate is distributed among the individual heirs.
Only after this process is completed can real estate, bank accounts, or business interests be formally transferred to the heirs.
The Inventário is therefore not merely proof of heir status, but rather the central procedure for settling the entire estate in Brazil.
Can the German certificate of inheritance still be helpful in Brazilian proceedings?
Yes.
Although the German certificate of inheritance does not, in principle, replace the Inventário, it can play an important role in Brazilian proceedings. This is particularly true in cases where Brazilian courts are required to apply German law.
In particular, it can then be used to,
to prove the line of succession under German law,
to document the contents of German probate proceedings,
or to assist the Brazilian attorney and the competent court in determining the facts of the case.
Conclusion
The German certificate of inheritance and the Brazilian “inventário” are not competing procedures; rather, they serve different purposes.
While the German certificate of inheritance primarily serves to establish heir status, the Brazilian “Inventário” is used for the complete settlement and distribution of the estate.
Therefore, anyone who inherits assets in both Germany and Brazil often needs to go through both procedures.
Early coordination between the German and Brazilian procedures helps prevent delays, unnecessary costs, and legal complications.
