Is an inheritance or gift from abroad taxed in Brazil?
Complementary Law 227/2026 filled the gap identified by the Supreme Federal Court in Theme 825 and defined which state is competent: that of the heir's domicile, in the inheritance of a deceased person domiciled abroad, and that of the recipient, in a gift from abroad. Collection on these terms depends on state law and the anteriority rule.
Does a foreign document need an apostille and a translation?
Yes, when issued in a country party to the Hague Convention: an apostille in the country of origin and a sworn translation into Portuguese. In a non-signatory country, consular legalization applies. The order of the steps matters, and mistakes in it usually lead to rework.
I married abroad. Is the marriage valid in Brazil?
It is valid, but it only has full effect here after consular registration and transcription of the certificate at the Brazilian Civil Registry. Without the transcription, the marriage does not appear on Brazilian certificates and cannot be annotated or dissolved in the country.
How long does recognition of a foreign judgment take?
The time depends on how the request is prepared, any objection by the other party and the processing at the STJ. Incomplete documents, improper service in the original proceeding or lack of finality are the most common causes of delay and rejection.
I live abroad. Do I need to travel to Brazil to resolve this?
In most cases, no. A power of attorney executed at a Brazilian consulate, or made abroad and apostilled, allows representation before registry offices, public bodies and proceedings. Acts requiring personal presence are few and are disclosed before engagement.
I divorced abroad. Do I need to go through the STJ?
It depends on the content of the judgment. A simple uncontested divorce, which only dissolves the marriage, is annotated directly at the Civil Registry, under art. 961, §5, of the Code of Civil Procedure. A contested divorce, or an uncontested one that deals with custody, support or division of assets, requires recognition by the STJ.