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The digital process allows for deeds by videoconference, electronic signature, and organization of patrimonial succession without leaving home
The donation of assets during life has gained ground in Brazil as an alternative to traditional inventory, especially after the digitalization of notaries. The procedure, which previously seemed more time-consuming and bureaucratic, can now have part of its steps completed via videoconference, with electronic signature and legal validity through the e-Notariado platform. This advancement occurs amidst the regulation of tax reform and changes in ITCMD, the tax levied on inheritances and donations. The new scenario has led many families to consider anticipating inheritance as a way to organize their assets while still alive.
Digital process changes the routine of notaries
The digitalization of notaries has made the process more accessible for those who wish to donate assets, such as real estate, without relying solely on in-person steps. The first step is to find a trusted Notary Public Office (Tabelionato de Notas) and present the required documents. Donor and donee need to provide ID (RG), taxpayer number (CPF), proof of residence, and marriage certificate, when applicable. The updated property registration (matrícula) must also be presented, as the notary uses this data to prepare the public deed of donation.
Progressive ITCMD alters patrimonial planning
Complementary Law 227/2026, sanctioned in January 2026, made the progressivity of ITCMD mandatory in all states. In practice, the higher the value of the transmitted assets, the higher the applied rate tends to be, respecting the national ceiling of 8% set by the Senate. The rule, however, does not automatically increase the tax, as each state needs to enact its own law to adjust the rates. According to the principles of anteriority, state laws published in 2026 will only come into effect in 2027, while states that do not legislate this year will continue with the current rules.
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How online deeds work
Online donation follows similar steps to the in-person process but allows for more practicality in part of the procedure. The State Treasury Department (Secretaria de Fazenda) where the property is located assesses the ITCMD based on the asset’s value and issues the payment slip. After the tax is paid and the documentation is verified, the notary schedules the drafting of the public deed. The act can occur in person or via videoconference, and the parties sign the document digitally through e-Notariado, a platform of the Notary College of Brazil (Colégio Notarial do Brasil).
Life usufruct maintains donor’s security
Donation during life is usually made with a life usufruct clause, especially when it involves family properties. This clause allows the donor to continue using the property or receiving rents while alive. The donee receives the asset but only gains full rights over the property after the donor’s death. In this way, patrimonial succession is organized in advance, without removing the security of the person who decided to transfer the asset.
Donation can reduce costs and avoid inventory
The donation of assets during life can avoid the opening of an inventory after death, a process that is usually more expensive, time-consuming, and exhausting for heirs. The public deed defines the patrimonial transfer during life and reduces uncertainties about the division of assets. This planning can also reduce family conflicts, as decisions are formalized before succession. The procedure, however, requires correct documentation, payment of ITCMD, and respect for applicable legal rules.
Planning gains strength in 2026
The advancement of digital notaries, the possibility of online signatures, and the progressivity of ITCMD have created a new environment for succession planning in 2026. Families wishing to anticipate inheritance now have a more organized option for dealing with asset division. Online donation during life does not eliminate tax obligations or replace careful analysis of each case, but it makes the process more practical.
For you, reader, could organizing succession during life become an increasingly common decision among Brazilian families?
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