Inheritance With Assets in Several Countries: What the Law Says in 2026

There is no single probate for someone with assets in several countries. LINDB (art. 10) applies the law of the country where the deceased was domiciled, whatever the location of the assets. But the CPC (art. 23, II) reserves to Brazilian courts the probate of assets located in Brazil.

Each country where there is wealth may also require its own procedure.

Which law governs the inheritance of someone with assets in several countries?

The general Brazilian rule is the law of the deceased's last domicile. Art. 10 of LINDB (Decree-Law No. 4,657/1942, the Brazilian Law of Introduction to the Norms of Brazilian Law) says that succession upon death is governed by the law of the country where the deceased was domiciled, whatever the nature and location of the assets. The Civil Code, art. 1,785, complements this: succession opens at the place of the deceased's last domicile.

That same art. 10 has two exceptions that matter for international families:

• •Foreigner with assets in Brazil (§ 1): the succession to those assets is governed by Brazilian law for the benefit of the Brazilian spouse or children, whenever the personal law of the deceased is not more favorable to them.
• •Capacity to inherit (§ 2): it is governed by the law of the domicile of the heir or legatee.

When Brazilian law applies, it protects forced heirs. The Civil Code, art. 1,845, defines descendants, ascendants, and the spouse as forced heirs, and art. 1,846 reserves half of the estate's assets for them.

Who decides on assets in Brazil and assets abroad?

Brazilian courts have exclusive jurisdiction over assets located in Brazil. Art. 23, II, of the CPC (Brazil's Code of Civil Procedure) says that the Brazilian judicial authority has jurisdiction, to the exclusion of any other, to carry out the probate and division of assets located in Brazil, even if the deceased was a foreigner or was domiciled outside the national territory.

A lawsuit in a foreign court, however, does not prevent the Brazilian judge from hearing the same case: art. 24 of the CPC states that it does not create lis pendens. The sole paragraph of the same article adds that a case pending in Brazil does not prevent the recognition of a foreign judgment, when it is required to take effect here.

Do I need a probate in each country?

You may. Brazilian law covers what is in Brazil. For assets abroad, the country where the asset is located decides the procedure, and the requirements vary: documents, translation, appointment of a representative, and deadlines. So confirm with a local lawyer in each country where there is a property, an account, or an ownership stake in a company.

Two conflicts appear often. The first is about applicable law: Brazil applies the law of the domicile, while another country may apply the law of the place where the asset is located. The second is about form: a will that is valid in Brazil may need recognition in another country. Neither is resolved by a single rule, so it is worth mapping the countries before the succession opens.

How does inheritance tax work with assets abroad?

In Brazil, the tax is the ITCMD, which falls under the jurisdiction of the states and the Federal District. The Constitution (art. 155, I) gives them the tax on the transfer causa mortis and donation of any assets or rights. Paragraph 1 defines who collects: for real estate, the state where the asset is located; for movable assets, securities, and credits, the state where the deceased was domiciled, as worded by Constitutional Amendment 132/2023.

Paragraph 1, III, adds that the power to institute the tax, when the deceased owned assets abroad, was resident or domiciled abroad, or had the probate processed outside the country, will be regulated by complementary law. Rates and practical rules therefore depend on your state's law and on that regulation. Check both before calculating any cost.

Is there a US inheritance tax for someone who is not a US resident?

Yes, there can be. The IRS explains that, for the estate of a nonresident who is not a US citizen, the Estate Tax applies to the transfer of property located in the United States, which may be tangible or intangible and includes, for example, cash, securities, real estate, and business interests, according to the official page's description.

If the value, on the date of death, of the property located in the US, added to the specific exemption from the gift tax and to adjusted taxable gifts, exceeds the USD 60,000 threshold, the executor must file Form 706-NA. The IRS states that this threshold is not adjusted for inflation. A Brazilian with real estate, stocks, or a brokerage account in the US should check this point with a US professional.

What should you do beforehand, while everyone is alive?

Organize the information before any structure. The steps below apply to any family:

1. •List the assets by country, with the owner, the form of ownership, and the approximate value.
2. •Confirm the domicile of each person involved, because it decides the applicable law.
3. •Check with a local lawyer whether there will be a probate in the country of each asset and which documents will be required.
4. •Review the will with the lawyers in each country, to find out whether it will be accepted and how.
5. •Calculate the Brazilian legitime (legítima) and see how it coexists with the assets abroad.
6. •Declare the assets abroad to Brazil's Federal Revenue Service (Receita Federal) and, when applicable, to the Central Bank of Brazil (BCB), to avoid problems later.
7. •Leave the documentation in a place the family can find.

Using a holding company, a trust, or another vehicle to reduce probate is a separate subject, which the article Offshore for Succession: What the Law Allows in 2026 covers in detail. For company structures, see the corporate structures service. For the long-term view, read preserving wealth across generations, and for taxes and filings, the tax planning and compliance services.