By Summary
A child living in the United States can complete their father's probate in Brazil without travelling, by signing a power of attorney at the Brazilian consulate, before a US notary with an Apostille from the Secretary of State, or through e-Notariado. Probate must be opened within 2 months of the death (Brazilian Code of Civil Procedure, art. 611). In the US, an inheritance is generally not taxed, but a foreign inheritance above US$100,000 must be reported to the IRS on Form 3520.
Do I need to go back to Brazil to handle the probate?
No. Probate in Brazil can be completed from start to finish while the heir lives in the United States. The lawyer in Brazil handles the notary or the court case, and the heir takes part by power of attorney or electronic signature. Rocha Advogados, based in Goiânia, Brazil, handles probate for heirs living in the United States in any Brazilian state.
How do I sign the power of attorney from the United States?
There are three ways, and the firm recommends the fastest one for the city where you live.
- At the Brazilian consulate general serving your area, such as those in New York, Boston or Miami. A public power of attorney signed at the consulate is valid in Brazil with no further formality. An appointment is usually required.
- Before a US notary public, with an Apostille issued by the Secretary of State of the state where the document was signed. Brazil and the United States are both parties to the Hague Apostille Convention, and a document in English needs a sworn translation in Brazil.
- Through e-Notariado, the official platform of Brazilian notaries (CNJ Provision 149/2023). The heir obtains a free digital certificate in a video call with the notary and signs the probate deed remotely, with no paper.
What most often delays probate for an heir abroad is a power of attorney with generic powers. It must authorise the lawyer to sign the partition, represent the heir before the Federal Revenue Service, the state tax office and banks, receive funds and give discharge. Rocha Advogados sends you the ready-made draft to take to the consulate or the notary.
Notary or court?
When all heirs are adults with full legal capacity and agree on the division, probate can be done before a notary, with a lawyer (Law 11.441/2007). It is the fastest route. If siblings disagree, or in other situations the notary does not accept, probate goes to court, in electronic proceedings that can also be followed from the United States.
What is the deadline?
Probate must be opened within 2 months of the date of death (Code of Civil Procedure, art. 611). Delay can lead to a penalty on the ITCMD, the inheritance tax charged by the state where the assets are located, under each state's law. Until probate is complete, the property cannot be sold and bank balances remain frozen.
What documents does the heir in the United States need?
- Passport or Brazilian ID document.
- A regular CPF (Brazilian taxpayer number). If it is suspended, it can be regularised from abroad.
- An updated Brazilian birth or marriage certificate. Anyone who married in the United States needs the marriage registered at the consulate.
- Proof of address in the United States.
The firm helps obtain in Brazil the documents about the deceased and the assets, such as the death certificate, property registrations and bank statements.
Will I pay tax in the United States on the inheritance?
As a rule, an inheritance received from abroad is not taxed in the United States, but it must be reported. A US tax resident who receives, in one year, more than US$100,000 from a foreign individual or foreign estate must report it on IRS Form 3520. The penalty for not reporting is high. If the money stays in an account in Brazil, FBAR and Form 8938 reports may also apply. These points should be reviewed with an accountant in the United States.
In Brazil, the inheritance tax is the ITCMD, paid before the partition. The heir pays no Brazilian income tax on the amount inherited (Law 7.713/1988, art. 6, XVI).
How do I bring the inheritance money to the United States?
After probate, the money is transferred through a bank or broker authorised by the Central Bank of Brazil, under Law 14.286/2021, upon presentation of the partition deed or judgment and proof of ITCMD payment. The transfer pays foreign exchange IOF. If the inheritance is a property, it can be sold by power of attorney and the proceeds sent the same way, with the tax on the gain calculated under the non-resident rules.
Frequently asked questions
My siblings live in Brazil. Can they do the probate without me?
No. Every heir must take part in the probate, in person or by power of attorney. Without your signature, the deed cannot be executed and the case cannot be closed. You can take part from the United States.
Can I waive my share in favour of my mother?
Yes. The waiver is made by public deed or in the court record (Civil Code, art. 1.806) and can be signed by power of attorney. A waiver in favour of a named person is treated as a gift and may be taxed.
How long does it take?
With everyone in agreement, documents in order and ITCMD paid, notarial probate usually takes a few months. A court case takes longer. The estimated timeline for your case is given in writing before work starts.
Can the service be in English?
Yes. Rocha Advogados works in Portuguese and English, which helps when a spouse or a US accountant joins the conversation.
This content is for information only and does not replace advice on your specific case. No outcome is guaranteed, in line with Brazilian Bar Provision 205/2021.
Rocha Advogados, a law firm in Goiânia, Brazil, serving Brazilians living abroad. Av. D, 419, 4th floor, Setor Marista. Lawyers in charge: Rafael Bispo da Rocha, OAB/GO 33.675, and Ivenise Uchôa de Almeida Rocha, OAB/GO 59.087. Online service for Brazilians in any country and in-person service in Goiânia.