Brazil Tightens Inheritance Rules, Expands Extrajudicial Inventories

Brazil's civil code now specifies circumstances under which heirs can be barred from receiving an inheritance. The mechanisms of indignity succession and disinheritance exclude individuals who commit serious offenses, such as homicide against the decedent or fraudulent acts. Law No. 14.661/2023 links a final criminal conviction directly to immediate exclusion from inheritance, and recent case law allows civil courts to apply indignity even while a criminal case is pending.

In 2026, the country further modernised succession procedures by prioritising extrajudicial inventories. The CNJ Resolution 571/2024 permits notarial inventories even when minor or incapacitated heirs are involved, provided the public prosecutor approves an equal division. Notaries may also authorise the sale of estate assets within the inventory deed, enabling families to cover taxes and fees without judicial delays. The Superior Tribunal de Justiça affirmed that the inventory deed cannot be conditioned on pre‑payment of the inheritance tax (ITCMD), easing financial burdens for heirs.

These reforms aim to streamline estate settlement, reduce court backlogs, and ensure that individuals who have committed grave wrongdoing do not profit from the assets of their victims.