Few subjects combine so much importance with so much postponement as succession. When wealth and heirs are in a single country, it already demands care. When they are spread across several, it becomes a field where different laws can collide — and where the lack of planning is paid in taxes, costs and, not rarely, family conflict. International succession planning exists precisely to avoid that.

Why it is different when it is international

Each country has its own rules on who inherits, in what proportion and with what taxes. Some impose forced heirs and reserved shares; others allow more freedom of disposition. When a person has assets in Portugal, Brazil and, for example, the United States, the rules of several legal systems may apply at once — and they are not always compatible.

Without coordination, the result is predictable: proceedings that drag on in each country, double taxation, contradictory decisions and heirs forced to litigate to resolve what could have been planned during one's lifetime.

The pillars of good planning

  • Map the wealth and the heirs. Knowing exactly what exists, where it is and who the heirs are in each jurisdiction is the starting point.
  • Harmonise the dispositions. Wills and other instruments must be designed to work together, not in isolation in each country, avoiding contradictions and gaps.
  • Anticipate the tax impact. Planning succession also means planning the taxes that will fall on the transfer, making use of applicable treaties and rules.
  • Prepare the structure. In many cases, instruments such as the family holding make organised transfer easier and reduce future friction.

Wills: one per country is not enough

A frequent mistake is to assume that a will made in one country solves everything. It may not be recognised in another, or may collide with its mandatory rules. On the other hand, having several uncoordinated wills is as dangerous as having none — one may inadvertently revoke another. The solution is not in the number of documents, but in their coherence: they must be thought of as a single system.

When the conflict already exists

It is not always possible to plan in time. When succession is already open and a dispute arises — parallel probate proceedings in different countries, heirs in disagreement, blocked assets — the priority is to contain the damage and coordinate a single strategy across all the jurisdictions involved. Representing the client in each country under one direction prevents decisions in one place from harming the position in another.

The cost of not planning

Postponing succession planning has a cost that is rarely visible until it is too late. That cost is measured in taxes that could have been reduced, in months or years of proceedings, in fees multiplied by each country and, above all, in the wear on families who find themselves litigating at one of the hardest moments of their lives. Planning is, first and foremost, an act of care for those who remain.

Starting the conversation in time

The best time to plan succession is when there is no urgency at all. That is when you can decide calmly, review at your own pace and adjust as life changes. An initial conversation, with no commitment, is almost always the first — and most important — step to turn a source of anxiety into a clear plan.

Legal references

  • Regulation (EU) no. 650/2012 (the "Succession Regulation"), applicable to successions opened on or after 17 August 2015: as a rule, the applicable law is that of the deceased's habitual residence (Article 21), who may instead choose the law of their nationality (Article 22).
  • Portuguese Civil Code — protection of the reserved share (legítima) of forced heirs (Articles 2156 et seq.), including the reduction of excessive dispositions.
  • Brazil — the LINDB (Decree-Law no. 4.657/1942), in Article 10, applies the law of the deceased's domicile; the Federal Constitution (Article 5, XXXI) provides for the law most favourable to the Brazilian heir.
  • Succession and tax rules vary between countries and may change; we always confirm the applicable framework in the official text before acting.

This article is general and informational and does not replace individual legal advice. Succession and tax rules vary between countries and may change.