Bertrand de Solere Blog

Succession of assets located in Brazil

The succession of assets located in Brazil is one of the most inquired topic nowadays. First of all, article 10 of the Law of Introduction to the Norms of Brazilian Law (Decree-Law nº 4.657/42), establishes the general rule according to which the succession of property by death obeys the law of the country in which the deceased was domiciled, regardless of the nature and location of the property.

On the other hand, when the succession concerns property of foreigners located in Brazil, it is the law of the country that applies for the benefit of the Brazilian spouse or children (if the personal law of the deceased is not more favorable to them) – §1º of article 10 of Decree-Law no. 4.657/42.

On the other hand, in accordance with article 23 of the Civil Process Code (law nº13.105/2015), the Brazilian judicial authority has, to the exclusion of any other, in matters of hereditary succession, the jurisdiction to to confirm a private will and to inventory and divide assets located in Brazil, even if the author of the inheritance of assets is of foreign nationality or is domiciled outside the national territory.

Thus, by adopting the principle of plurality of jurisdictions in matters of succession, a procedure with the competent Brazilian judicial authorities must necessarily be initiated to formalize the succession of property of foreigners located in Brazil.

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