The National Justice Council decided that families who resort to extrajudicial inventory, that done at a notary office for the consensual division of assets left by a deceased person, will no longer need to pay in advance the Tax on Transmission Causa Mortis and Donation (ITCMD). The public deed may be completed before the payment of the tax, which will continue to be due subsequently.
The change addressed a request made by the Brazilian Notarial College — Federal Council (CNB/CF). The objective was to eliminate a barrier for families in financial difficulty and further improve adherence to extrajudicial inventory.
This modality has been becoming increasingly popular since 2007, when Brazilian legislation began allowing it to be performed at Notary Offices. Only in 2025, 261,602 inventory deeds were completed in the country, a growth of approximately 580% compared to the first year of the series.
Accumulated, 3,114,091 extrajudicial inventories have been completed since the beginning of the historical series.
