By Summary
The cost of a case in Brazil for someone living abroad is the sum of four parts: taxes, notary fees or court costs, document expenses and the lawyer's fees. Taxes and fees vary by state, and Rocha Advogados' fees are set in a written contract, before any step is taken, after the documents are reviewed.
Which taxes may apply?
- ITCMD, the inheritance and gift tax, charged by the state, with a maximum rate of 8% set by the Senate (Resolution 9/1992) and mandatory progressive rates since Constitutional Amendment 132/2023.
- ITBI, charged by the municipality on the purchase and sale of property.
- Income tax on the gain from selling property, 15% to 22.5% for non-residents.
- Foreign exchange IOF when sending the money abroad.
Which fees and expenses?
- Notary and land registry fees, according to each state's table.
- Court costs, when the case goes to court, which may be waived with legal aid.
- Power of attorney at the consulate, or Apostille and sworn translation.
- Certificates and documents for the assets.
How are the lawyer's fees set?
The lawyer's fees are agreed in a written contract before work begins, after the documents are reviewed, and take into account the type of case, the amount involved and the work required, with the Bar's fee table as a reference. The client receives the estimate of taxes and fees together with the proposal.
Frequently asked questions
Does the firm state its fees before starting?
Yes. Rocha Advogados' fees are agreed in a written contract before any step is taken, after the documents are reviewed, as the Bar Association's Code of Ethics recommends.
Can someone living abroad apply for free legal aid?
Yes, when they cannot pay court costs without harming their own support (article 98 of the Code of Civil Procedure). Income earned abroad is taken into account by the judge.
Are taxes paid to the firm?
No. Taxes and fees are paid by official payment slip directly to the government or the notary, in the client's name. Be wary of any request to pay tax into a personal or law firm account.
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.