An estate planning lawyer helps individuals and families organize assets, inheritance documents and succession decisions before death or incapacity creates an urgent legal problem.
For people who own property, investments, bank accounts or company interests in Brazil, estate planning may require coordination between Brazilian law and the laws of another country. A foreign will, trust or beneficiary designation should not be assumed to control Brazilian assets automatically.
The role of an estate planning lawyer is to identify these conflicts in advance and develop a structure compatible with the client’s assets, family circumstances and applicable jurisdictions.
What does an estate planning lawyer do?
An estate planning lawyer reviews how assets are owned, who may inherit them and which legal procedures may be required when the owner dies or becomes unable to manage personal affairs.
A Brazil-related estate plan may include:
- Brazilian real estate;
- bank accounts and financial investments;
- company shares or quotas;
- family businesses;
- rural property;
- assets owned through holding companies;
- wills executed in Brazil or abroad;
- lifetime gifts;
- foreign trusts;
- marital property arrangements;
- powers of attorney;
- insurance and beneficiary designations;
- documents needed by heirs living abroad.
The objective is not to guarantee that probate, taxation or family disagreements will be eliminated. The objective is to identify avoidable risks and prepare consistent legal documents while the asset owner can still make informed decisions.
The article on effective trust and estate planning steps in Brazil provides a broader explanation of the planning process.
Why Brazilian assets require a specific legal review
Brazil has its own succession, property registration and probate rules.
The Brazilian Civil Code establishes rules concerning inheritance, wills, family relationships, marital property and protected heirs. These rules may restrict how freely an individual can distribute an estate.
This is particularly important for clients accustomed to legal systems where nearly all assets can be transferred according to a will or trust.
A document prepared abroad may remain relevant, but it should be reviewed to determine:
- whether it covers assets located in Brazil;
- whether it conflicts with Brazilian protected-heir rules;
- whether it satisfies local formal requirements;
- whether it will require recognition, apostille or sworn translation;
- whether a Brazilian probate procedure will still be necessary;
- whether its provisions are consistent with company and property records.
Brazilian succession planning should therefore be coordinated with foreign lawyers and tax professionals when assets or heirs are located in more than one country.
Does a will avoid probate in Brazil?
A will can record the owner’s wishes, organize the available portion of the estate and reduce uncertainty among heirs. However, it does not necessarily avoid probate in Brazil.
After a death, Brazilian assets may still need to be identified, valued, taxed and formally transferred to the heirs. Real estate ownership, for example, must be updated before the competent property registry.
Probate may be judicial or extrajudicial, depending on the heirs, documents, disputes and legal requirements involved.
The CNJ Resolution No. 571/2024 expanded the circumstances in which consensual probate may proceed through a notary, including certain cases involving a will or an interested minor or legally incapable person, provided that the specific safeguards are satisfied.
Further information about procedures after death is available in the probate lawyer in Brazil guide.
Can a foreign trust be used in Brazilian estate planning?
A foreign trust may form part of an international estate structure, but it should not be treated as an automatic replacement for Brazilian succession planning.
Brazil does not use the common-law trust model in the same manner as the United States or the United Kingdom. Nevertheless, Law No. 14,754/2023 establishes tax provisions concerning trusts abroad, controlled entities and foreign investments.
The existence of these tax rules does not mean that a foreign trust will automatically transfer Brazilian real estate, avoid probate or override the rights of heirs protected by Brazilian law.
The legal review must consider:
- the tax residence of the settlor and beneficiaries;
- where the trust assets are located;
- whether Brazilian assets were formally transferred;
- the property and corporate records;
- the rights of protected heirs;
- inheritance and donation taxes;
- reporting obligations in Brazil and abroad.
A foreign trust should therefore be coordinated with Brazilian legal advice before the family relies on it as the primary succession mechanism.
Estate planning for Brazilian real estate
Real estate planning begins with the property registry.
A purchase agreement, tax declaration or private document does not necessarily prove ownership if the transfer was not recorded with the competent registry. Before preparing a succession strategy, the lawyer may need to confirm:
- the registered owner;
- the property description;
- mortgages, restrictions or liens;
- outstanding taxes or condominium charges;
- whether the property is personally or corporately owned;
- whether title regularization is required;
- whether the property is urban or rural.
Where ownership or documentation is uncertain, a real estate due diligence review in Brazil may be necessary before the estate plan is finalized.
Estate planning for business owners
When a person owns a Brazilian company, the estate plan should address both inheritance and business continuity.
Company shares or quotas may become part of the estate, but heirs do not always assume the deceased owner’s management position automatically. The outcome depends on the articles of association, shareholder agreements, corporate structure and applicable succession rules.
A business succession review may examine:
- who can become a shareholder;
- how company interests will be valued;
- whether the remaining partners have purchase rights;
- who may manage the business during incapacity or probate;
- how profits will be distributed;
- whether heirs have voting rights;
- whether corporate records are current;
- whether powers of attorney remain appropriate;
- whether the company owns real estate or other significant assets.
This planning is especially important when the owner has retired from daily management but still depends on company income or retains voting control.
Powers of attorney and incapacity planning
Estate planning should not address death alone.
Illness, incapacity or residence abroad may prevent an asset owner from signing documents, accessing company records or dealing with Brazilian banks and registries.
A properly drafted power of attorney may authorize a trusted person or Brazilian lawyer to perform specific acts. However, the document must clearly describe the powers granted and comply with the requirements of the institution or proceeding in which it will be used.
Foreign powers of attorney may require notarization, apostille and sworn translation. Some legal acts may also require a public instrument or specific wording.
Clients living outside the country can review the available arrangements for legal representation in Brazil.
When should an estate planning lawyer be consulted?
Legal planning should preferably begin before a serious illness, family disagreement, company crisis or urgent asset transfer.
A review becomes especially relevant when:
- assets exist in Brazil and another country;
- heirs live outside Brazil;
- the family includes children from different relationships;
- the client owns a Brazilian company;
- a foreign will or trust already exists;
- real estate records are incomplete or outdated;
- the client intends to make lifetime gifts;
- an heir is a minor or legally incapable;
- the client recently married, divorced or changed tax residence;
- no person is prepared to manage the assets during incapacity.
Early analysis provides more time to compare alternatives and correct documents that would otherwise create complications during probate.
How an estate planning lawyer can assist
An estate planning lawyer may assist with asset mapping, review of heirs and marital property rules, wills, powers of attorney, corporate succession, foreign documents, probate preparation and coordination with accountants or foreign counsel.
The appropriate plan depends on the facts, documents, family structure, tax residence, asset location and applicable law. No single will, trust, company or donation structure is suitable for every family.
Willian Nunes Advogados provides legal assistance to Brazilian and foreign clients who own assets, investments, companies or real estate in Brazil.
An individual assessment may be requested through the Willian Nunes Advogados contact page.
Legal note
This article provides general information and does not constitute individualized legal, tax or financial advice. Estate planning involving Brazil requires a specific review of the assets, heirs, documents, tax residence and jurisdictions involved.
