Sandra Koelln Advocacia & Associados

Succession Law and Inheritance

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.

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.
Yes. Germany levies inheritance tax (Erbschaftsteuer) at rates from 7% to 50%, depending on the degree of kinship and the value inherited. Spouses are exempt up to €500,000, children up to €400,000 and grandchildren up to €200,000. For heirs without a close family relationship, the exemption is only €20,000. The tax is due even when the heir lives abroad, if the assets are in Germany.
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.