Knowledge Center
Estate Planning Guides for Foreigners in Brazil
Free guides on Brazilian inheritance law, ITCMD tax, forced heirship, trusts, holding companies, and cross-border estate planning for expats.
20 guidesCore Guides
ITCMD Brazil 2026 — Inheritance Tax Guide for Foreigners
Complete guide to ITCMD inheritance and gift tax in Brazil for foreigners. Rates by state, LC 227/2026 reform, exemptions, planning strategies.
Read guide →LC 227/2026 Explained — Brazil's ITCMD Reform
Complete analysis of LC 227/2026 — Brazil's ITCMD inheritance tax reform. Progressive rates, trust taxation, foreign assets, and what foreigners must do now.
Read guide →Brazilian Inheritance Law: Forced Heirship (Legitima) Rules Every Foreigner Should Know
Complete guide to Brazilian inheritance law for foreigners: forced heirship (legitima), disposable quota, ITCMD tax, inventario types, spousal succession.
Read guide →Forced Heirship Brazil — What Foreigners Must Know
Understanding Brazil's forced heirship rules: the legítima, compulsory heirs, and what foreigners can and cannot control in their estate.
Read guide →Tax & Compliance
Brazilian Tax Residency: When Do You Become a Tax Resident? — Complete 2026 Guide
Comprehensive guide to Brazilian tax residency: the 183-day rule under IN RFB 208/2002, intent-based residency triggers, visa-status residency, dual.
Read guide →FATCA, FBAR & Brazilian Bank Accounts: US Citizen Reporting Obligations
Complete guide to FATCA, FBAR, DCBE, and CBE reporting obligations for US citizens living in Brazil. Thresholds, penalties, IGA automatic reporting, Form.
Read guide →US-Brazil Double Taxation: What Americans Need to Know (No Treaty Edition)
No US-Brazil tax treaty exists. Learn how to legally avoid double taxation through Foreign Tax Credit, FEIE, credit stacking, and reciprocity-based relief.
Read guide →Exit Tax Brazil: Declaração de Saída Definitiva for Leaving Foreigners
Complete guide to Brazil's exit tax and saída definitiva process: two required filings, deadlines, bank account conversion, pension impacts, penalties.
Read guide →Structures & Tools
Trusts in Brazil — Tax, Legal & ITCMD Rules 2026
Complete guide to trusts in Brazil: legal recognition, Lei 14.754/2023 taxation, LC 227/2026 ITCMD rules, and alternatives.
Read guide →Trust vs Holding Company Brazil — Which Is Better?
Trust vs holding company in Brazil: feature comparison, tax treatment, legal recognition, and which structure suits your situation.
Read guide →Holding Companies for Estate Planning
Using Brazilian holding companies (holdings patrimoniais) to optimize succession and taxation.
Read guide →Life Insurance in Estate Planning — Brazil Guide
How life insurance works as an estate planning tool in Brazil: ITCMD exemption, probate bypass, and VGBL vs seguro de vida.
Read guide →Property & Documents
Foreigners Buying Property in Brazil — Complete Guide
Complete guide for foreigners buying property in Brazil: rules, restrictions, taxes, CPF requirement, and estate planning.
Read guide →Power of Attorney for Estate Matters
How to grant POA for probate proceedings, asset management, and representation in Brazil.
Read guide →Apostille & Document Legalization for Brazil
How to apostille and legalize documents for use in Brazil: US state process, sworn translation, and consular requirements.
Read guide →Country Comparisons
Estate Tax Brazil vs USA — 2026 Comparison Guide
Side-by-side comparison of Brazil ITCMD and US federal estate tax. No treaty exists. Double taxation risks, mitigation strategies, and 2025 sunset impact.
Read guide →Inheritance Tax Brazil vs UK — Comparison 2026
Side-by-side comparison of inheritance tax in Brazil (ITCMD) vs UK (IHT): rates, exemptions, treaties, and planning strategies.
Read guide →Inheritance Tax Brazil vs Portugal — 2026 Guide
Comparing inheritance tax in Brazil (ITCMD) vs Portugal (Imposto do Selo): rates, exemptions, and planning for dual-residents.
Read guide →Judicial vs Extrajudicial Probate Brazil — Comparison
Comparing judicial and extrajudicial probate (inventário) in Brazil: timeline, cost, requirements, and which path to choose.
Read guide →Need Personalized Guidance?
These guides provide general information. For advice tailored to your specific situation, schedule a consultation with our estate planning team.