I Inherited Property in Brazil and Live in Portugal: Step by Step

A father or mother dies in Brazil, leaving an apartment in São Paulo, a house in the countryside or a plot of land. The children, or some of them, live in Portugal. The questions come up right away: do I need to travel? Who signs? How much tax is paid, and where? Can the property be sold before the inventory is finished? This article is a practical step-by-step guide for people living in Portugal who have inherited real estate in Brazil. For an overview of the applicable law, ITCMD after Complementary Law 227/2026 (Lei Complementar) and Stamp Duty (Imposto do Selo), see our article on inheritance with assets in Brazil and Portugal in 2026.

Step 1: confirm where and how the inventory will be conducted

The estate inventory proceedings (inventário) and the partition of assets located in Brazil fall exclusively to the Brazilian courts, even if the deceased lived abroad (Art. 23, II, of the Code of Civil Procedure). The property in Brazil will therefore be inventoried in Brazil. The CPC provides that the inventory must be opened within two months of the death (Art. 611), and state law may impose a penalty on the ITCMD (Brazilian state tax on inheritances and gifts) in case of delay.

There are two routes:

• Out-of-court, before a notary: if all heirs have full legal capacity and are in agreement, the inventory is done by public deed, with a lawyer (Art. 610, §§ 1 and 2, of the CPC). The deed does not require court approval and serves as title for registering the property and for withdrawing funds from banks (Art. 3 of CNJ Resolution 35/2007).
• Judicial: when the heirs disagree or when the conditions for the out-of-court route are not met.

Since CNJ Resolution 571/2024 (Resolução CNJ), the out-of-court route is also allowed with a minor or legally incapacitated heir, provided that the heir's share is paid as an undivided fraction of each asset and the Public Prosecutor's Office (Ministério Público) issues a favorable opinion (Art. 12-A), and where there is a will, provided that the court has expressly authorized it in the action to open and enforce the will, with all interested parties having full legal capacity, in agreement and represented by a lawyer (Art. 12-B).

An important limit: the Brazilian deed cannot include assets located abroad (Art. 29 of CNJ Resolution 35/2007). If the deceased also had assets in Portugal, they follow the Portuguese procedure. Our page on international succession covers coordination between the two countries.

Step 2: decide how the heir in Portugal will take part

Someone living in Portugal does not need to travel to Brazil for an out-of-court inventory. There are three main options.

Public power of attorney with special powers

CNJ Resolution 35/2007 allows the inventory to proceed with heirs represented by a power of attorney executed as a public instrument with special powers (Art. 12). In practice, the power of attorney should identify the deceased, the inventory, the assets and the permitted acts: agreeing to the partition, appointing the estate administrator (inventariante), declaring values, signing the deed and applying for registrations. The notary may be freely chosen (Art. 1).

Where to execute the power of attorney

• At the Brazilian consulate in Portugal: a consular power of attorney is a Brazilian act. The original signatures of Brazilian consular authorities are valid throughout Brazil, without the need for legalization (Decree 8,742/2016, Art. 1, § 1).
• Before a Portuguese notary: it is a foreign public document, which requires an apostille issued in Portugal (Apostille Convention, Decree 8,660/2016). Since it is in Portuguese, no translation is needed.
• Through e-Notariado: an electronic public power of attorney can be executed by videoconference before the notary of the grantor's domicile or of the place where the property is located (Art. 303, sole paragraph, of CNJ Provision 149/2023).

Our page on powers of attorney between Brazil and Portugal details each option. One precaution that avoids having to redo work: have the chosen notary's office review the draft power of attorney before signing it.

Assignment or renunciation

If the heir living in Portugal has no interest in the property, they may assign their inheritance rights to another heir or to a third party by public deed (Art. 1,793 of the Civil Code), or renounce the inheritance by public instrument or by a statement entered in court records (Art. 1,806). An assignment of a specific estate asset on its own is ineffective (Art. 1,793, § 2), and renunciation is irrevocable (Art. 1,812). The two options have different tax effects, and the choice should be made before signing.

Step 3: gather the documents

Article 22 of CNJ Resolution 35/2007 lists the documents required for the deed. Adapted for those living abroad, the checklist is as follows:

• Death certificate of the deceased;
• Identity document and CPF (Brazilian individual taxpayer number) of all heirs, of the surviving spouse and of the deceased;
• Birth or marriage certificates proving the family relationship;
• Marriage certificate of the surviving spouse and of married heirs, with the prenuptial agreement, if any;
• Updated certificate of the property's registration record (matrícula) and documents showing its value (IPTU or ITR; CCIR, if rural);
• Tax clearance certificates;
• Power of attorney from the heir who is in Portugal;
• The deceased's last income tax return, for the valuation of the assets.

Two issues tend to delay cases involving people who live abroad: the heir's irregular CPF status when the heir has not filed the definitive departure from Brazil (for tax purposes), and the matrimonial property regime of heirs married in Portugal, which must be proven. The heirs' spouses must appear at the deed when there is a renunciation or a partition that entails a transfer, except under the regime of absolute separation of property (Art. 17).

If you prefer to have these steps organized from the outset, our team assists with inventory proceedings in Brazil involving heirs in Portugal, from the power of attorney to registration.

Step 4: handle ITCMD and the property valuation

Under Complementary Law 227/2026, ITCMD on real estate in Brazil is due to the State where the property is located, even if the deceased resided abroad (Art. 158, I). The rate and method of collection depend on each State's law.

Since CNJ Resolution 695/2026 (Resolução CNJ), the inventory deed is no longer conditional on proof of prior payment of ITCMD. The notary records the parties' statement, made with the lawyer's guidance, on the assessment and payment of the tax and, if it has not been paid beforehand, notifies the tax authorities of the deed within five days or as provided in the tax legislation (Art. 15 of CNJ Resolution 35/2007). The tax is still due; only the time for proving payment changes.

The decision on the property's value

There is a choice that has a direct effect on a future sale. Under Art. 23 of Law 9,532/1997, inherited assets may be transferred at the value stated in the deceased's last asset declaration or at market value. If the transfer is at market value, the difference is taxed as a capital gain in the name of the estate; if it is at the declared value, there is no gain at the time of inheritance. The value assigned in the partition becomes the heir's cost basis for calculating the gain on a future sale (Receita Federal, IRPF 2026 Questions and Answers, question 609).

For those living in Portugal, this choice carries more weight, because a non-resident heir who later sells the property will not have the exemptions and reductions available to residents (Art. 26, § 5, of SRF Normative Instruction 208/2002). The option must be made asset by asset and applied by all heirs of that asset.

Step 5: register the property and decide what to do with it

Once the deed has been executed, it is taken to the Real Estate Registry (Registro de Imóveis). Only upon registration does the heir appear on the property's registration record. From there, there are three usual paths:

• Keep the property: if it is rented out, rent paid to someone living in Portugal is subject to specific non-resident taxation, and management usually requires a power of attorney granted to a property manager in Brazil;
• Sell: a sale by a non-resident has its own capital gains and withholding rules, explained in our article on how to sell real estate in Brazil while living in Portugal;
• Assign the share to another heir: by deed, paying attention to ITBI (municipal real estate transfer tax) and capital gains.

Can the property be sold before the inventory is finished? As a rule, the sale of the property itself depends on the registered partition or on court authorization. Before that, what can be negotiated is an assignment of inheritance rights, subject to the limitations of Art. 1,793 of the Civil Code.

And in Portugal, is there a tax on the inheritance?

Stamp Duty on gratuitous transfers applies when the assets are located in Portuguese territory (Art. 4, Nos. 3 and 4, of the Stamp Duty Code). A property located in Brazil is therefore not subject to Stamp Duty, even if the heir lives in Portugal. Any income the property may produce, such as rent, or a gain on a sale is a separate matter, to be handled with the accountant.

Common mistakes

• Signing a general power of attorney, without special powers for the inventory, and having to redo it;
• Discovering the irregular CPF only on the eve of the deed;
• Choosing the property's value in the partition without considering the tax on a future sale as a non-resident;
• Trying to include assets in Portugal in the Brazilian deed, which CNJ Resolution 35/2007 prohibits;
• Missing deadlines, with the risk of a state penalty on the ITCMD.

When it makes sense to consult a lawyer

By law, an out-of-court inventory requires a lawyer. Beyond that, legal assistance is particularly useful when there are heirs in different countries, a will, a minor heir, assets also in Portugal, doubts about the matrimonial property regime or an intention to sell the property soon after the partition. In these cases, planning the power of attorney, the valuation and the sale together avoids rework and unnecessary tax costs.

• Law 13,105/2015 (Lei) — Code of Civil Procedure, CPC (Arts. 23, II, 610 and 611)
• CNJ Resolution 35/2007 (Resolução CNJ), as amended by Resolutions 571/2024 and 695/2026 (Arts. 1, 3, 12, 12-A, 12-B, 15, 17, 22 and 29)
• CNJ Provision 149/2023 (Provimento CNJ) — National Code of Rules (Art. 303, sole paragraph)
• Decree 8,742/2016 (Decreto) (Art. 1, § 1 — exemption from legalization of consular acts)
• Decree 8,660/2016 (Decreto) — Apostille Convention
• Law 10,406/2002 (Lei) — Civil Code (Arts. 1,793, 1,806 and 1,812)
• Complementary Law 227/2026 (Lei Complementar) (Art. 158, I — ITCMD)
• Law 9,532/1997 (Lei) (Art. 23 — valuation of inherited assets)
• Receita Federal — IRPF 2026 Questions and Answers (Perguntas e Respostas IRPF 2026) (question 609)
• SRF Normative Instruction 208/2002 (Instrução Normativa SRF) (Art. 26, § 5)
• Stamp Duty Code (Código do Imposto do Selo) (Art. 4, Nos. 3 and 4 — territoriality)

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.