Valid International Will: What Applies to Brazilians in 2026

A will made in Brazil is not automatically valid in another country, and Brazil is not among the states party to the 1973 Washington Convention, which created the "international will." Each country requires its own form. The LINDB applies the law of the deceased's domicile, but the CPC reserves probate of assets in Brazil to Brazilian courts.

Is a will made in Brazil valid abroad?

It depends on the law of the country where the asset is located and where the will will be presented. There is no Brazilian document accepted everywhere. What exists are rules for recognizing documents and agreements between countries.

The Hague Apostille is one of them. Brazil joined the Convention on December 2, 2015, in force since August 14, 2016, according to the HCCH status table, and enacted it by Decree No. 8,660/2016 (Decreto 8.660/2016). The Convention treats notarial acts as public documents (art. 1), so a public will deed can receive an apostille. But the apostille only certifies the authenticity of the signature, the capacity of the signatory and the seal (art. 3). It does not say the will is valid or that the other country will accept it.

Between Brazil and France, the Cooperation Agreement on Civil Matters, enacted by Decree No. 3,598/2000 (Decreto 3.598/2000), goes further: art. 23 exempts public acts, including notarial acts, from legalization. It is a bilateral agreement and does not apply to other countries.

Is Brazil part of the 1973 Washington Convention?

No. According to UNIDROIT's status page, the Convention Providing a Uniform Law on the Form of an International Will has 13 contracting states. Among them are France, Portugal, Canada, Italy and Australia. The United States and the United Kingdom signed but are not listed as contracting states. Brazil does not appear on the list.

For those in the countries that joined, the Convention creates a model: the will is written, in any language, and the testator declares in front of two witnesses and an authorized person that the document is their will (arts. 3 and 4 of the Annex). The will is valid as to form regardless of the place where it was made, the location of the assets and the testator's nationality (art. 1). The Convention does not apply to a will made by two or more persons in the same document (art. 2).

Brazil also does not appear in the HCCH status table for the 1961 Hague Convention on the conflict of laws relating to the form of testamentary dispositions. The table lists, among others, France, Spain, Switzerland, Germany and the United Kingdom, and does not list the United States.

Which law governs the succession of someone who lives in Brazil?

The general rule is in art. 10 of the LINDB (Brazil's Law of Introduction to the Rules of Brazilian Law): succession on death follows the law of the country where the deceased was domiciled, "whatever the nature and location of the assets." For the heir, § 2 says the law of the heir's domicile governs the capacity to inherit. § 1 brings an exception: succession to assets of foreigners located in Brazil follows Brazilian law for the benefit of the Brazilian spouse or children, when the personal law of the deceased is not more favorable to them.

This coexists with other rules. Art. 8 of the LINDB requires assets to be classified by the law of the country where they are located. Art. 23, II, of the Code of Civil Procedure (CPC) gives Brazilian courts exclusive jurisdiction to confirm a private will and for probate and division of assets located in Brazil, even if the deceased was a foreigner or lived outside the country. And art. 24 of the CPC says a lawsuit in a foreign court does not prevent Brazilian courts from judging the same case.

The result is that someone with assets in several countries may have more than one probate proceeding. How the courts of each country will apply these rules depends on the case and on local law.

Which wills does the Civil Code allow?

Art. 1,862 of the Civil Code lists three ordinary wills. Any capable person may make a will (art. 1,857), and those over sixteen may do so (art. 1,860, sole paragraph).

A private will may be written in a foreign language, as long as the witnesses understand it (art. 1,880). Art. 1,887 states that no special wills other than those provided in the Code are admitted. A will is a strictly personal act and may be changed at any time (art. 1,858), and the right to challenge its validity expires five years after registration (art. 1,859).

What limits does the Civil Code impose on a will with assets abroad?

Two limits weigh most. The first is the forced share (legítima): where there are forced heirs, who are descendants, ascendants and spouse (art. 1,845), the testator may only dispose of half the estate (art. 1,789), and the forced share cannot be included in the will (art. 1,857, § 1). The second is the ban on joint wills, whether simultaneous, reciprocal or correspective (art. 1,863). A couple with a joint will made abroad should check how Brazilian courts would treat it.

The Brazilian forced share may clash with the law of another jurisdiction. The article on asset protection and jurisdictions shows, for example, that the Nevis regulator states that an international trust does not fall under another country's forced heirship rules. How a Brazilian court would treat that conflict depends on the case.

Does a will made abroad revoke the Brazilian will?

Not automatically. Art. 1,969 of the Civil Code allows a will to be revoked "in the same manner and form in which it may be made," and art. 1,970 says revocation may be total or partial. If it is partial, or if the later will has no express revocation clause, the earlier one stands in everything that does not conflict with the later one.

That is why two wills made in different countries, without coordination, can contradict or overlap each other. The usual solution is to agree with a lawyer in each country on the scope of each document and record that division in writing.

What about assets in the United States?

The IRS states that, for a decedent who is a nonresident and not a US citizen, estate tax applies to the transfer of assets located in the United States. If the value of those assets on the date of death, added to the specific gift tax exemption and adjusted taxable gifts, exceeds the USD 60,000 threshold, the estate representative must file Form 706-NA. The IRS says this threshold is not adjusted for inflation.

That number only applies to that case. A Brazilian with real estate, shares or accounts in the US should check how the asset is titled before setting up the will. The article on international gifts details the tax side of transfers during life.

How does the transfer tax work in Brazil?

The Constitution deals with ITCMD in art. 155, § 1. For movable assets, securities and credits, jurisdiction belongs to the State where the deceased was domiciled (item II, as worded by Constitutional Amendment 132/2023). If the deceased owned assets, was resident or domiciled, or had probate processed abroad, the power to institute the tax is regulated by complementary law (item III, "b"). Item VI, also added by Constitutional Amendment 132/2023, requires the tax to be progressive according to the value of the share, legacy or gift. Check your State's legislation for rates and deadlines.

How do you organize a will with assets in more than one country?

1. •List the assets by country and how each is titled (individual, company or trust).
2. •Identify the succession law of each country and confirm with a local lawyer whether it requires its own proceeding.
3. •Make the will in Brazil in one of the forms of the Civil Code and, if necessary, another in the country of the asset, with clauses that divide the scope of each.
4. •Obtain the apostille when the document will be presented in a country that is party to the Apostille Convention, and check whether the destination requires translation.
5. •Review the whole set with every change of assets, domicile or marital status.

For the corporate and tax side of assets abroad, see our corporate structures, tax planning and compliance services.