Introduction to Brazilian Succession Law
Brazil's approach to inheritance is fundamentally shaped by the concept of forced heirship, known as the legítima.
Understanding the Legítima: Mandatory Reserve
Under Brazilian Civil Code, the legítima constitutes 50% of the total net estate reserved for mandatory inheritance by certain family members.
Who Are the Necessary Heirs?
The legítima is reserved for descendants, ascendants, and the surviving spouse.
The Disponível: Freely Disposable Portion
The disponível represents the 50% portion of an estate that remains subject to the decedent's testamentary disposition.
Marital Property Regimes: Critical to Estate Planning
Brazilian law recognizes four distinct marital property regimes, each significantly impacting estate composition and inheritance outcomes.
Comunhão Parcial (Partial Community)
Under partial community property, property acquired during the marriage is jointly owned, while pre-marital and inherited property is kept separate.
Comunhão Universal (Universal Community)
Under universal community property, virtually all property owned by either spouse is considered jointly owned.
Separação Total (Complete Separation)
Complete separation of property means each spouse owns and retains title to their own property, acquired before or during marriage.
Participação Final nos Aquestos (Final Participation in Acquisitions)
This regime maintains separate property ownership during marriage but grants the surviving spouse a share of the deceased spouse's acquisitions upon death.
The Inventário Process
Upon death, an inventário must be opened within 60 days to formally identify assets, determine liabilities, and distribute the estate according to law and the testator's wishes.
Conflict of Laws for Foreign Nationals
Brazilian succession law is generally territorial and applies to all property located in Brazil, regardless of the owner's nationality.
International Succession Planning Strategies
For foreign nationals with substantial Brazilian assets, effective succession planning requires strategic use of available tools within the constraints of forced heirship rules.
Closing Thoughts
Brazil's forced heirship system reflects deep cultural values regarding family obligation and mandatory inheritance rights.
ZS Advogados Associados advises on this topic — feel free to reach out if you have questions about succession planning, forced heirship, or estate matters affecting international clients.