Estate Inventory and Partition
Estate inventory proceedings and partition of assets in Brazil and Portugal: when they can be done before a notary, when they must go to court and what to watch for. Contact us.
Estate inventory proceedings (inventário) are the procedure by which the assets left by a deceased person are identified and valued. The partition of the estate (partilha) follows from the inventory: it is the division of the deceased's assets among the heirs and the spouse, if any.
In Brazil, the inventory and partition can be carried out by public deed at a notary's office when the interested parties are in agreement, always with the assistance of a lawyer. Since CNJ Resolution 571/2024 (Resolução CNJ), this is possible even when there are minor or legally incapacitated heirs (with partition in undivided fractions and a favorable opinion from the Public Prosecutor's Office) or a will (with prior court authorization). If there is disagreement, the inventory will be judicial.
In Portugal, partition by agreement can be done out of court. Inventory proceedings under Law 117/2019 (Lei) may be conducted at a notary's office or in court and are mandatorily judicial only in the cases set out in Article 1083 of the Code of Civil Procedure, for example when requested by the Public Prosecutor's Office or when they depend on other court proceedings.
If you have any questions, contact Sene & Araújo Advogados and we will clarify them and review the specifics of your case.
Other services in this area
Wills
Forms, forced share, and applicable law in both countries.
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Declaration of heirs
Notary's office or Inheritance Desk, documents, and Stamp Duty.
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Assets in Brazil
Selling, inheriting, and managing assets in Brazil while living in Portugal.
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Marriage and property regime
Applicable law, prenuptial agreement, and effects on inheritance.
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Child custody
Relocation to another country, travel authorization, and the Hague Convention.
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International child and spousal support
Setting, collecting, and modifying support between Brazil and Portugal.
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STJ recognition
Portuguese judgments given effect in Brazil.
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Tax residence
Definitive departure from Brazil, the 183-day rule, and double taxation.
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INSS retirees
Brazilian pension received in Portugal: the agreement and taxation.
Learn more →Common questions
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What is the difference between inventory and partition?
The inventory is the procedure by which the assets left by a deceased person are identified and valued. The partition follows from the inventory: it is the division of those assets among the heirs and the spouse, if any. Both procedures exist in Brazil and in Portugal, each with its own rules on when they can be carried out out of court.
Can the inventory in Brazil be done before a notary?
Yes, by public deed at a notary's office, when the interested parties are in agreement and always with the assistance of a lawyer. Since CNJ Resolution 571/2024, this is possible even when there are minor or legally incapacitated heirs (with partition in undivided fractions and a favorable opinion from the Public Prosecutor's Office) or a will (with prior court authorization). If there is disagreement, the inventory will be judicial.
In Portugal, must the inventory be done in court?
Not always. Partition by agreement can be done out of court. Inventory proceedings (Law 117/2019) may be conducted at a notary's office or in court, and are mandatorily judicial only in the cases set out in Article 1083 of the Code of Civil Procedure, for example when requested by the Public Prosecutor's Office or when they depend on other court proceedings.
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