Probate and Succession

Probate is rarely difficult because of the assets. It is difficult because of the people. An estate with real property, investments and a family business brings together heirs with different liquidity needs, different expectations about the continuity of the business and, often, a history of conflict predating the death. The proceeding merely gives legal form to that divergence.

The most delicate case is the one in which the main asset is an equity interest. While the probate remains unresolved, the estate continues as a partner, voting depends on consensus among heirs and the company is paralysed in key decisions — sometimes for years, and always at the worst possible moment.

Who we act for

• Heirs and surviving spouses, in opening and conducting the probate proceeding
• Business families, in succession planning and the succession of corporate control
• Holders of significant estates, in wills, gifts and holding-company structuring
• Heirs in conflict, in supplemental distributions, hotchpot (colação), concealed-asset claims and annulment of distributions
• Partners (companheiros) and children, in the recognition of inheritance rights

How we work

When there is a company in the estate, we address the corporate question before the distribution, not after. Deciding how the estate votes, whether quotas will be assigned to heirs or a buyout appraisal (apuração de haveres) will be carried out, and which valuation standard applies, is what prevents the company from becoming hostage to the probate. That analysis depends, above all, on what the articles of association provide for the death of a partner — a clause that, in most Brazilian limited liability companies, simply does not exist.

The extrajudicial route was broadened by CNJ Resolution 571/2024, which amended Resolution 35/2007 and now admits notarial probate even where there is a minor or legally incapable heir, subject to the Public Prosecutor’s Office, and where the deceased left a will. We assess this alternative in every case: where available, it cuts time and cost significantly.

In lifetime planning, we work with the inverse logic of what is usually offered: savings on ITCMD (the Brazilian estate and gift tax) are a consequence, not the goal. The goal is to prevent the transfer from generating conflict, paralysis or a forced sale of assets. Structures built for tax reasons alone tend to fail exactly at the point they were meant to protect.

Estates with assets in more than one state require coordinated action in different judicial districts — a front we cover with our network of partner lawyers.

Scope of work

• Judicial probate and distribution of estates
• Extrajudicial probate by notarial deed (Art. 610 of the Brazilian Code of Civil Procedure and CNJ Resolution 35/2007, as amended by Resolution 571/2024)
• Summary and ordinary simplified probate (arrolamento)
• Public, sealed and holographic wills
• Succession planning and family holding structuring
• Gifts with reserved usufruct and restraints on alienation, attachment and commingling (Art. 1,911 of the Brazilian Civil Code)
• Succession of quotas and shares; corporate clauses for the death of a partner
• Buyout appraisal of the deceased partner’s interest (apuração de haveres)
• Assignment of inheritance rights
• Supplemental distribution, hotchpot (colação) and concealed-asset claims
• Inheritance claims and recognition of stable unions for succession purposes
• Actions to annul distributions and wills
• ITCMD planning and disputes

Related practice areas

Family Law · Corporate Law and Commercial Contracts · Agricultural Law · Judicial Administration and Court-Appointed Mandates

To discuss a specific matter, please get in touch and schedule a consultation.