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Estate and succession planning 651k5p

Succession planning and early renunciation of inheritance
Succession planning

Succession planning and early renunciation of inheritance 3i4x3j

This change in legal understanding can contribute to greater security in property and family relationships and reflects real needs and desires of contemporary society.
CNJ simplifies inventories and consensual divorces
Succession planning

CNJ simplifies inventories and consensual divorces 6t2826

CNJ amends CNJ Resolution 35/07 and now allows consensual divorces, inventories and extrajudicial division of assets.
Two white people holding hands as a form of "agreement". In the background, a contract signed by the parties on a table
Succession planning

Impacts of tax reform on estate and sucession planning 75z4

Relevant changes in taxation can occur and should be considered in reviewing existing structures and in future planning.
Tax rules on trusts
Succession planning

Tax rules on trusts 1i264t

São Paulo´s Tax Authorities (SEFAZ-SP) provide analysis for the first time on trusts while bills on the subject move forward in Congress.
Extrajudicial probate with incapacitated heirs
Succession planning

Extrajudicial probate with incapacitated heirs 4p3548

Alternative for conflict resolution is increasingly used, despite contradicting the norm provided for in the C.
Living Will: The Patient's Choice
Succession planning

Living Will: The Patient's Choice q1y5

Also known as advance directive of will or living will, the document records the care that the person wishes to receive in extreme health conditions.
The exercise of the right to vote in respect of shares subject to usufruct
Succession planning

The exercise of the right to vote in respect of shares subject to usufruct 2n6v2t

The conflict arises when there is no agreement between bare owner and the person entitled to usufruct. In such case, if the shares subject to usufruct represent a relevant percentage of the company's share capital or even its control, the situation tends to be more complex.
State law cannot institute ITCMD on donations and inheritance abroad
Succession planning

State law cannot institute ITCMD on donations and inheritance abroad 5n4k2a

the Supreme Court clarified in its decision that the matter should be regulated by complementary federal law, still non-existent.
Brazilian’s Trust - Trust Bill
Succession planning

Brazilian’s Trust - Trust Bill 1w2c2m

New contractual modality could be used for various purposes in estate and succession planning, such as asset management for minor children or legally incapacitated persons, professional asset management, wealth management in case of inability of the creator of the trust and transfer of assets in the event of death.

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