Death in Portugal with Assets in Brazil: The First Steps

When a Brazilian who lived in Portugal dies, the family usually faces, all at once, grief, Portuguese bureaucracy, and the assets left in Brazil: an apartment, a bank account, financial investments, sometimes a car or an interest in a company. Questions pile up in the very first days. What needs to be done first? Is the Portuguese death certificate valid in Brazil? Which country decides who the heirs are? Is there a deadline to open inventory proceedings? And when will the bank release the account?

This guide sets out the first steps in the order in which they usually arise, for those who need to handle the estate of someone who died in Portugal and left assets in Brazil. For an overview of the applicable law, ITCMD, and Stamp Duty, see also our article on inheritance with assets in Brazil and Portugal in 2026.

Step 1: register the death in Portugal

A death occurring in Portuguese territory must be reported orally within 48 hours at any civil registry office (Article 192 of the Civil Registry Code (Código do Registo Civil)). The obligation falls, in order, on the closest capable relative who was present, on other family members present, on the owners of the home where the death occurred, on the director of the hospital or institution, on the minister of religion present, and on the entity in charge of the funeral; once one of them fulfills the obligation, the others are released from it (Article 193). The report is confirmed by the death certificate issued by the physician who verified the death (Article 194).

In practice, when the death occurs in a hospital or the funeral is arranged by a funeral home, they usually take care of this step. Even so, it is advisable to confirm that the death record has been drawn up and to request the Portuguese death certificate. It is the starting document for everything that follows, in both countries. It is worth obtaining more than one copy: the consulate, the banks, the Tax Authority ("Finanças"), and the notary's offices will ask for it.

Step 2: register the death at the consulate and transcribe it in Brazil

For the death to have effect in Brazil, in the inventory proceedings, at the Real Estate Registry, or with banks, it must be entered in the Brazilian civil registry. The Public Registries Law provides that death records of Brazilians drawn up abroad must be transcribed (trasladados) at the 1st Civil Registry Office of the deceased's domicile or, if no domicile is known, at the 1st Civil Registry Office of the Federal District, when they are to have effect in Brazil (Article 32, § 1, of Law 6,015/1973).

The most common route: consular registration

According to the gov.br portal, the death of a Brazilian citizen that occurs abroad may be registered at the consular office, upon declaration by a Brazilian family member or a representative chosen by the family; if no eligible Brazilian is available, the declarant may be a foreign national. The consular death certificate must then be transcribed in Brazil, at the 1st Civil Registry Office of the deceased's domicile or of the Federal District. The application is made at the Brazilian consulate with jurisdiction over the place of death, bringing the Portuguese certificate.

Transcription at the Brazilian registry office

CNJ Resolution 155/2012 standardized this procedure. The transcription is recorded in Book E of the 1st Civil Registry Office of the judicial district of the applicant's domicile or of the Federal District, without the need for court authorization (Article 1). For a death, the following are submitted: the consular death certificate, the deceased's birth certificate and, if applicable, marriage certificate, and an application signed by a family member or by an attorney-in-fact (Article 14), with original documents (Article 4).

If the Portuguese certificate did not go through the consulate, the resolution generally requires consular legalization (Article 2), but instructs the registrar to observe agreements that waive the legalization of public documents (Article 2, § 3). Brazil and Portugal are parties to the Apostille Convention. Since the transcription is the first document the Brazilian inventory proceedings will require, it is worth confirming with the registry office, before sending the papers, which route will be accepted.

Step 3: understand which law will govern the estate

This is the question that determines who inherits and how much each person receives, and the answer is not always intuitive.

• In Portugal, Regulation (EU) No 650/2012 applies to successions opened on or after August 17, 2015 (Article 83). In the absence of a choice, the governing law is that of the State where the deceased had his or her habitual residence at the time of death (Article 21). That law governs the entire succession, including the forced share, the disposable portion, collation of gifts, and partition (Article 23).
• In Brazil, succession is governed by the law of the country in which the deceased was domiciled, whatever the nature and location of the assets (Article 10 of the LINDB).

In practice, if the deceased lived in Portugal and did not leave a will choosing the applicable law, both systems tend to point to Portuguese law, including for assets located in Brazil. The Brazilian inventory proceedings take place in Brazil, but apply Portuguese law to determine the heirs and their shares. This has concrete effects: in Portugal, the spouse is a forced heir (herdeiro legitimário) (Article 2157 of the Portuguese Civil Code) and, when inheriting together with children, the estate is divided per capita, but the spouse's share may not be less than one quarter of the estate (Article 2139). A party relying on foreign law in Brazilian proceedings may have to prove its content and validity if the judge so orders (Article 376 of the CPC).

Two scenarios call for particular care. If the deceased left a will choosing Brazilian law, Portugal respects that choice (Article 22 of the Regulation), but the LINDB does not provide for it, and the authorities of the two countries may end up applying different laws. And if the deceased was a foreign national, for example Portuguese, with a Brazilian spouse or children, Brazilian law governs the assets located in Brazil for their benefit whenever the deceased's personal law is not more favorable to them (Article 10, § 1, of the LINDB). Our page on international succession details these scenarios.

Step 4: check whether there is a will in either country

Before any partition, it is necessary to find out whether a will exists. In Portugal, the certificate on the existence of a will is requested from the Central Registry Office (Conservatória dos Registos Centrais), which can also be done online; for a person who died abroad, the death certificate is attached. In Brazil, the CENSEC certificate on the existence of a will is mandatory for inventory proceedings, whether in court or before a notary (CNJ Provision 56/2016). Where there are ties to both countries, both registries should be checked.

If there is a will, in Brazil it must be opened and enforced in court; the inventory may proceed before a notary only if the judge expressly authorizes it and all interested parties are legally capable and in agreement (Article 12-B of CNJ Resolution 35/2007). See more on this topic on the page about wills in Brazil and Portugal.

Step 5: in Portugal, the Tax Authority and the declaration of heirs

Notice to the Tax Authority (Stamp Duty)

If the deceased left assets in Portugal, such as real estate, an account at a Portuguese bank, or a car registered in the country, the estate administrator (cabeça-de-casal) must report the death and submit the list of assets to the tax office by the end of the 3rd month following the month of death (Article 26(3) of the Stamp Duty Code (Código do Imposto do Selo)). The deadline may be postponed only by up to 60 days, for a justified and proven reason (Article 26(5)). The role of estate administrator falls, first, on the surviving spouse who is an heir or entitled to half of the marital property (Article 2080 of the Portuguese Civil Code).

Stamp Duty on inheritances is 10% (item 1.2 of the General Table), but the spouse or de facto partner, descendants, and ascendants are exempt (Article 6(1)(e)). The exemption does not waive the obligation to file the notice. And one point that reassures many families: on gratuitous transfers, the tax is due only when the assets are located in Portuguese territory (Article 4(3)). The apartment in São Paulo and the account at a Brazilian bank are not subject to Stamp Duty.

The declaration of heirs

The declaration of heirs (habilitação de herdeiros) is the act that establishes who the heirs are. It can be made by public deed at a notary's office, with a statement by the estate administrator or by three persons considered trustworthy, and serves as the basis for registrations and for the withdrawal of funds (Articles 82 to 86 of the Notarial Code). It can also be done at the Inheritance Desk (Balcão das Heranças), which combines the declaration of heirs, the partition, the registrations, and the notice to the Tax Authority in a single procedure. Our page on the declaration of heirs in Portugal explains each route.

Accounts at Portuguese banks

The bank may authorize the withdrawal of the deceased's funds only if Stamp Duty has been paid or, where an exemption applies, if the notice has been filed (Article 63-A of the Stamp Duty Code). That is why filing the notice early usually unlocks everything else.

If your family is going through this stage now, with deadlines running in both countries, the Sene & Araújo team, with lawyers in São Paulo and Albufeira, can organize the documents and the order of the steps. Talk to our team for an initial review of the case.

Step 6: in Brazil, the inventory of the assets located there

Inventory proceedings and the partition of assets located in Brazil fall exclusively within the jurisdiction of the Brazilian courts, even if the deceased was domiciled abroad (Article 23(II) of the CPC). Assets in Brazil do not enter the Portuguese procedure, and an inventory deed executed in Brazil cannot include assets located abroad (Article 29 of CNJ Resolution 35/2007).

Before a notary or in court

• Before a notary: if all heirs are legally capable and in agreement, the inventory is carried out by public deed, with a lawyer (Article 610, §§ 1 and 2, of the CPC). The heirs are free to choose the notary (Article 1 of CNJ Resolution 35/2007), and heirs living in Portugal may be represented under a public power of attorney with special powers (Article 12). Since CNJ Resolution 571/2024, the out-of-court route is also allowed, subject to conditions, when there is a minor or incapacitated heir (Article 12-A) and when there is a will (Article 12-B).
• In court: when there is disagreement or the conditions for the out-of-court route are not met. The proper venue is the deceased's domicile in Brazil; if the deceased had no fixed domicile, the place where the real estate is located (Article 48 of the CPC).

The power of attorney may be executed at the Brazilian consulate, without the need for legalization (Decree 8,742/2016, Article 1, § 1), before a Portuguese notary with an apostille, or through e-Notariado (Brazil's electronic notarial platform). The page on powers of attorney between Brazil and Portugal compares the alternatives.

The inventory deadline

The CPC requires inventory proceedings to be opened within two months from the opening of the succession and completed within the following twelve months, deadlines that the judge may extend (Article 611). The deed may be executed at any time, but the notary checks payment of the penalty provided for in each State's tax legislation (Article 31 of CNJ Resolution 35/2007). Before the partition, the heirs may appoint an estate representative (inventariante) by deed, who may then obtain banking and tax information and withdraw funds to cover the expenses of the inventory (Article 11, §§ 1 and 2).

ITCMD: which State collects it

Complementary Law 227/2026 defined which State has taxing authority when the deceased lived outside Brazil:

• Real estate in Brazil: the State where the property is located, even if the deceased was domiciled or resident abroad (Article 158(I)).
• Accounts, investments, and other movable assets: if the deceased was domiciled abroad, the State of the heir's domicile (Article 159(I)(b)); if the heir also lives outside Brazil, the State where the assets are located (Article 159(III)).

The taxpayer is the heir (Article 157), and the rates are progressive and set by each State's law (Article 156). Since CNJ Resolution 695/2026, the inventory deed no longer depends on proof of prior payment of ITCMD; the notary records the parties' statement on the assessment and payment of the tax (Article 15 of CNJ Resolution 35/2007). Learn more on our page about inventory proceedings.

Bank accounts and investments in Brazil

Funds left in Brazilian banks are, as a rule, partitioned in the inventory proceedings. The inventory deed is a valid instrument for withdrawing funds from financial institutions (Article 3 of CNJ Resolution 35/2007); in court inventory proceedings, withdrawal depends on a judge's decision.

There is a simpler route for small amounts. Law 6,858/1980 allows payment to dependents or successors, by court authorization (alvará judicial) and without inventory proceedings, of income tax refunds and, where there are no other assets subject to inventory, of bank, savings, and investment fund balances up to the limit set by the law (Articles 1 and 2). As this limit is expressed in a former reference unit, the current amount must be checked in each specific case. When there is real estate in Brazil, inventory proceedings will be required in any event.

Private pension plans and insurance with a named beneficiary follow a specific rule: Complementary Law (LC) 227/2026 provides that ITCMD does not apply to these benefits (Article 150(III)).

Deadlines running at the same time

• 48 hours: reporting the death in Portugal (Article 192 of the Civil Registry Code).
• By the end of the 3rd month following the death: notice to the Tax Authority, when there are assets in Portugal (Article 26 of the Stamp Duty Code).
• Two months: opening of inventory proceedings in Brazil, with a possible state penalty on ITCMD in case of delay (Article 611 of the CPC).
• Ten years: in Portugal, the right to accept the inheritance lapses ten years after the heir learns that he or she has been called to the succession (Article 2059 of the Portuguese Civil Code).

Document checklist

• Portuguese death certificate, in more than one copy;
• Consular death certificate and, afterward, the certificate of transcription issued by the 1st Civil Registry Office in Brazil;
• The deceased's birth and marriage certificates, with the prenuptial agreement, if any;
• Identity documents, CPF, and NIF of the heirs, and certificates proving the family relationship;
• Certificate on the existence of a will in Portugal and CENSEC certificate in Brazil;
• Updated certificates of the real estate registrations in Brazil and value documents (IPTU or ITR);
• Statements or information on accounts, investments, and private pension plans;
• The deceased's last Brazilian income tax return, if any;
• Proof of the deceased's residence in Portugal, relevant to the applicable law and to ITCMD;
• Powers of attorney from heirs who will not sign in person;
• Documents for assets in Portugal, such as the property tax record (caderneta predial) and the land registry certificate, if any.

Common mistakes

• Leaving the transcription of the death record for later and discovering, when opening the inventory proceedings, that the Brazilian registry office will not accept the foreign certificate on its own;
• Assuming that Brazilian law automatically applies to assets in Brazil when the deceased lived in Portugal;
• Missing the Tax Authority deadline in the belief that the Stamp Duty exemption waives the notice;
• Trying to include assets in Portugal in the Brazilian deed, which CNJ Resolution 35/2007 prohibits;
• Signing general powers of attorney without special powers for the inventory, and having to redo them;
• Treating each country in isolation, with partitions that do not match each other and inconsistent forced-share calculations.

When it makes sense to consult a lawyer

Out-of-court inventory proceedings in Brazil require a lawyer by law. In addition, legal support usually makes a difference when there are assets in both countries, heirs spread between Brazil and Portugal, a will, a minor heir, doubt as to which law applies, a spouse married under a property regime that is not clear from the documents, or disagreement among the heirs. In these cases, a single strategy for both procedures avoids rework, repeated requirements, and unnecessary costs.

With lawyers in São Paulo and Albufeira, Sene & Araújo assists families from the registration of the death through the partition in both countries. Contact us for a review of your case.

• Civil Registry Code (Código do Registo Civil) — DL 131/95 (Articles 6, 192 to 194)
• Law 6,015/1973 — Public Registries Law (Lei de Registros Públicos) (Article 32, § 1)
• CNJ Resolution 155/2012, as amended by Resolutions 419/2021 and 583/2024 (Articles 1, 2, 4, and 14)
• gov.br — Registering a death abroad
• Regulation (EU) No 650/2012 (Articles 21, 22, 23, and 83)
• Decree-Law 4,657/1942 (Decreto-Lei) — LINDB, Brazil's Law of Introduction to the Rules of Brazilian Law (Art. 10)
• Law 13,105/2015 — Brazilian Code of Civil Procedure, CPC (Articles 23, 48, 376, 610, and 611)
• Portuguese Civil Code (Código Civil) — DL 47344/66 (Articles 2059, 2080, 2139, and 2157)
• Stamp Duty Code (Código do Imposto do Selo) — Law 150/99 (Articles 4, 6, 26, and 63-A; item 1.2)
• Notarial Code (Código do Notariado) — DL 207/95 (Articles 82 to 86)
• justica.gov.pt — Find out whether a will exists
• justica.gov.pt — Inheritance Desk (Balcão das Heranças)
• CNJ Provision 56/2016 (CENSEC)
• CNJ Resolution 35/2007, as amended by Resolutions 571/2024 and 695/2026 (Articles 1, 3, 11, 12, 12-A, 12-B, 15, 29, and 31)
• Complementary Law 227/2026 (Lei Complementar) (Articles 150, 156, 157, 158, and 159)
• Law 6,858/1980 (Articles 1 and 2)
• Decree 8,742/2016 (Decreto) (Article 1, § 1)
• Decree 8,660/2016 (Decreto) — Apostille Convention

Sene & Araújo Sociedade de Advogados team. Content prepared and reviewed by the firm's lawyers, admitted to the Brazilian Bar Association (OAB) and the Portuguese Bar Association (Ordem dos Advogados), with offices in São Paulo and Albufeira. The provisions cited were checked against the official sources listed above. Meet the team.