Topic Hub
Estate Planning
By Zachariah Zagol, OAB/SP 351.356 · Updated: April 5, 2026
Comprehensive guides on inheritance law, ITCMD tax, forced heirship, trusts, and cross-border estate planning for foreigners in Brazil.
8 resourcesRelated Articles
Articles and analysis on estate planning topics.
Capital Gains Tax: Non-Residents Selling Inherited Brazil Property
Non-residents selling inherited Brazilian property pay 15–22.5% capital gains tax, withheld by the buyer. How GCAP, cost basis, and remittance work.
Family Holding After the Tax Reform: 2024 vs 2026 Rules
Is your Brazilian family holding still right under the 2026 reform? How EC 132/2023, LC 227/2026 progressive ITCMD and IBS/CBS change the calculus.
Citizenship by Descent When the Brazilian Relative Has Died
When a Brazilian relative dies, one evidence set can prove both your citizenship claim and the inventário. Run them together: deadlines, ITCMD, foreign heirs.
Brazil ITCMD Inheritance Tax and the 2027 Reform: Foreigners
Brazil levies state ITCMD (up to 8%) on inheritances and gifts — no federal estate tax. LC 227/2026 mandates progressive rates from 2027. Guide for foreigners.
Estate and Inheritance in Brazil: Complete Guide
Complete guide to estate proceedings and inheritance in Brazil. Learn about judicial vs extrajudicial probate, ITCMD tax, heirs rights, and wills explained.
Common-Law Marriage in Brazil: Rights and Duties
Complete guide to common-law marriage (união estável) in Brazil. Learn about recognition, property rights, inheritance, conversion to marriage, and dissolution.
Property Inventory and Estate Proceedings in Brazil
Complete guide to property inventory and estate proceedings in Brazil. Judicial vs extrajudicial, ITCMD tax, valuation, partition and rural property rules.
Family Holding Company in Brazil: Asset Protection
Complete guide to family holding companies in Brazil. Tax benefits, asset protection, ITCMD savings, governance, and succession planning explained.