Succession Law and Inheritance

  • Succession Law and Inheritance
Planejamento patrimonial e herança internacional Brasil Alemanha

Succession Law and Inheritance

Legal advisory specializing in succession matters, with expertise in international inheritances, asset division, and estate planning involving different jurisdictions. Strategic analysis of applicable legislation, considering conflicts of laws, parties' domicile, asset location, and transnational impacts.

Guidance in structuring estate planning, focusing on asset protection, legal certainty in the transfer of assets, and prevention of future litigation. Involvement in probate, recognition and enforcement of foreign judgments, as well as the regularization of assets located in more than one country.

Technical support at all stages of the succession process, with a careful and structured approach, focused on preserving family assets and harmonizing applicable norms in international contexts.

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Frequently Asked Questions

When a Brazilian inherits assets located in Germany, the inheritance process is generally governed by the law of the deceased's last domicile. If the deceased resided in Germany, German succession law applies. The heir needs to obtain a certificate of inheritance (Erbschein) from the German court (Nachlassgericht). Brazilian documents such as birth and marriage certificates must be translated and apostilled.

When there are assets in both countries, two separate probate proceedings are generally required: one in Brazil (for assets in Brazil) and one in Germany (for assets in Germany). The European Succession Regulation (EU 650/2012) may apply if the deceased was a national of an EU country, but Brazil is not part of this regulation. Coordination between lawyers in both countries is essential to avoid double taxation and conflicts of jurisdiction.

Sim. A Alemanha cobra imposto sobre herança (Erbschaftsteuer) com alíquotas de 7% a 50%, dependendo do grau de parentesco e do valor herdado. Cônjuges têm isenção de até €500.000, filhos até €400.000 e netos até €200.000. Para herdeiros sem parentesco próximo, a isenção é de apenas €20.000. O imposto é devido mesmo quando o herdeiro reside no exterior, se os bens estão na Alemanha.

It depends. The formal validity of a will is assessed according to the Hague Convention on the Conflicts of Laws in Respect of the Form of Testamentary Dispositions (1961). A will made in Brazil according to Brazilian formalities can be valid in Germany, but it needs to be translated and presented to the German inheritance court. It is recommended that individuals who own assets in both countries make separate wills for each jurisdiction.

In Germany, the renunciation of an inheritance (Ausschlagung) must be made within 6 weeks of the heir becoming aware of the inheritance (6 months if the heir resides abroad). The renunciation is declarative and must be made before the probate court (Nachlassgericht) or by a notarized declaration. Once renounced, it cannot be reversed. It is common to renounce when the deceased's debts exceed the value of the assets.