Protection & Succession

Probate

Probate is the process that identifies the deceased's assets, settles debts and divides the estate among the heirs. It can be judicial or, where there is agreement, out of court — which is faster. We run the process in Brazil and Portugal, coordinated when there are assets in both countries.

How it works

Listing assets, debts and heirs, and appointing whoever administers the estate (inventariante / estate administrator).
In Brazil, when all heirs are legally capable and agree, probate can be done at a notary office (out-of-court route).
Payment of the taxes due and formalisation of the division.

View all services

Legal framework

Brazil: out-of-court probate at a notary since Law no. 11.441/2007 (CPC/2015, art. 610), for capable heirs in agreement; ITCMD tax, levied by each state.
Portugal: division led by the estate head (cabeça-de-casal); there is no inheritance tax, but Stamp Duty applies (with exemption for spouse, descendants and ascendants).
Rules and deadlines vary by country and by state; we always confirm the applicable framework.

In depth

Judicial or out of court?

In Brazil, since Law no. 11.441/2007, probate can be done at a notary (out-of-court route) when all heirs are adults, legally capable and in agreement, with a lawyer's assistance — far faster than the judicial route. Where there are minors, incapable persons or a dispute, the judicial route generally applies (CPC/2015, art. 610).

In Portugal, the division is led by the estate head (cabeça-de-casal) and can be done by agreement or through proceedings. Choosing the right route saves time, cost and conflict.

Taxes and assets in two countries

In Brazil, ITCMD applies, a state-level tax whose rate varies by state. In Portugal, there is no inheritance tax, but Stamp Duty applies, with an exemption for transfers to spouse, descendants and ascendants.

When there are assets in Brazil and Portugal, the two probates and each country's taxation must be coordinated — this is where international support avoids costly mistakes.

Frequently asked questions

Can probate be done without going to court?

In Brazil, yes, at a notary, if all heirs are adults, legally capable and in agreement, with a lawyer's assistance (Law 11.441/2007).

How long does it take?

Out-of-court probate is usually much faster than the judicial route. The time depends on the documentation and the complexity of the assets.

What taxes apply to the inheritance?

In Brazil, ITCMD (state-level, variable rate). In Portugal there is no inheritance tax, but Stamp Duty, with an exemption for direct heirs. We confirm case by case.

Is there a deadline to open probate?

Yes, and missing deadlines can trigger penalties (in Brazil, on the ITCMD). We recommend starting as early as possible, with the documentation organised.

Blog

View all articles →

Wealth Structuring

International wealth structuring: where to begin

Protecting and organising wealth across several countries is strategy, not luxury. Principles, instruments and mistakes to avoid when life crosses borders.

Jul 02, 2025Read article →