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Estate and Succession Law

Probate, estate division and succession planning handled with an eye on the deadline, the tax and the peace between heirs.

Estate and Succession Law

After a death, time carries a price. Brazilian law sets a deadline to open probate, and in Pernambuco filing late triggers a penalty on the ITCMD inheritance tax, on top of freezing property sales, bank accounts and the continuity of family businesses.

We handle judicial and notarial probate, estate division, wills and succession planning structures, including family holding companies, for those who prefer to organise the succession while they are alive, with predictable cost and tax exposure.

How we work

01

Notarial probate before a registry

Where the heirs are adults, legally capable and in agreement, and no will prevents it, we handle probate by public deed, which is the faster and less costly route.

02

Judicial probate and simplified proceedings

Court proceedings where there are minors, legally incapable heirs, a will or a dispute, including urgent applications to release funds for expenses and to keep the business running.

03

Estate division and supplementary division

Definition of each share, valuation of assets, resolution of deadlocks over indivisible property and supplementary division of assets found after the estate is closed.

04

Wills and testamentary dispositions

Drafting of public or private wills that respect the forced share of protected heirs, with administration and asset protection clauses.

05

Succession planning and family holding companies

Corporate structuring of the succession during lifetime, with gifts of shares, reserved usufruct and family governance rules, weighing the tax effect of each alternative.

06

ITCMD inheritance tax

Assessment, filing and administrative or judicial challenge of the tax base for the state inheritance and gift tax.

Why work with us

The deadline comes first

Our first step is to check the date of death and the penalty exposure, before any discussion about dividing assets.

Succession and the business in one analysis

Because we practise corporate law, the succession plan takes in the articles of association, the shareholders' agreement and buyout valuation, not only personal assets.

Experience with families in conflict

We are used to running probate with heirs who disagree, seeking partial agreement to unlock what cannot wait.

Frequently asked questions

How long do I have to open probate in Brazil and what if I am late?

The Brazilian Code of Civil Procedure (Law No. 13,105/2015) requires probate to be opened within two months of the death. In Pernambuco, filing after that deadline exposes the heirs to a penalty on the ITCMD inheritance tax charged by the state tax authority, and it delays the regularisation of the whole estate.

Can probate be done without going to court in Brazil?

Yes, where all heirs are adults, legally capable and in agreement, and no will prevents the notarial route. Probate by public deed is normally faster and cheaper than the judicial route, and a lawyer must take part.

How much does probate cost in Brazil?

The cost has three parts: the ITCMD inheritance tax, which in Pernambuco is calculated on the value of the assets, registry or court fees, and legal fees. The total varies with the size of the estate, the route chosen and whether there is a dispute, so it is estimated case by case.

What is a family holding company and who is it for?

It is a company created to hold the family's assets, with management and transfer rules defined during lifetime. It makes sense for families with income-producing property, shareholdings or several heirs, and it has to be assessed case by case, because it does not always reduce the tax burden.

Can I leave all my assets to one person under Brazilian law?

No, not where there are protected heirs, meaning descendants, ascendants and the spouse. The Brazilian Civil Code reserves half of the estate to them, the forced share, and only the other half can be freely disposed of by will.

Contact

Probate pending or a succession to organise?

Talk to our team so we can check the deadline, the tax exposure and the fastest route for your case.

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