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1. Types of tax From a domestic perspective, taxation on donation and inheritance is regulated at state and municipal levels. Rates might vary depending on the location where the transaction is concluded. As a general rule, the (law of the place) principle should regulate transactions involving real states’ rights, but Brazilian courts should keep exclusive jurisdiction to conduct the estate proceedings and to distribute the deceased’s assets located in Brazil. The Brazilian system does not discriminate against national and foreign property owners who are members of different religions or nationalities or any foreigners who do not reside in Brazil.
1.1 Inheritance tax State tax on causa mortis wealth transfer and donation (ITCMD)
Heritage rights should be exempted from income taxation in the country of residence. However, state tax on causa mortis wealth transfer (ITCMD) should be enforceable to surviving family members residing in Brazil or to the donee. The ITCMD is a state tax on transfers of goods on death-related inventories or donations (in case of living individuals), which is payable on movable and immovable property (e.g., real estate or cash lump sums). Nevertheless, it is important to note that the maximum applicable rate is capped at 8%. Tax assessment The procedures, deadlines and rates vary between the Brazilian states and cities. For a general overview, we have listed below information about São Paulo and Rio de Janeiro. In São Paulo, ITCMD should levy: