New Law From the Supreme Federal Court Allows Finalization of Estate Without Tax Payment: Inheritance and Friendly Division of Assets Can Be Completed Without Prior Payment of ITCMD

Written by Flavia Marinho

Published on 18/01/2026 at 22:28

11 people reacted to this.

Supreme Court Decision Validates Rule of the Civil Procedure Code That Allows Release of Inherited Assets Before Payment of State Inheritance Taxes (ITCMD) to Facilitate Inheritances

The Supreme Federal Court (STF) confirmed the validity of an important procedural rule that benefits heirs nationwide. The court unanimously ruled that the approval of the amicable sharing of assets can occur even without prior payment of the Inheritance and Donation Tax (ITCMD).

This determination was made during the judgment of Direct Action of Unconstitutionality (ADI) 5894. The virtual session was concluded on April 24 and resulted in the dismissal of the request aimed at blocking this speed in inheritance and sharing processes.

What Motivated the Decision About Amicable Inheritance Sharing

The original action was proposed by the government of the Federal District. The argument used was that the release of the sharing without prior payment of the tax violated the tax equalization stipulated in the Federal Constitution.

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Understand the Grounds Presented by the Rapporteur

Minister André Mendonça acted as the rapporteur of the action and defended the maintenance of the rule. The established understanding is that this differentiated procedure seeks to ensure reasonable duration of the judicial process.

The priority is to foster conflict resolution through consensual agreements. This guideline aligns with the fundamental principles established by the Federal Constitution itself to streamline access to justice.

For the rapporteur, the rule does not interfere with general tax regulations nor violates the legal reserve. The provision exclusively addresses a procedural matter to enable the swift transfer of inherited assets.

Details on Equity and Tax Rules for Inheritance

The decision clarifies that the measure does not grant undue privileges nor affects the guarantees of tax credit. The change focuses on the progression of the civil process and not on the tax collection structure itself.

The argument of violation of the tax equality principle was also rejected by the court. The understanding is that the excerpt of the CPC does not alter the tax incidence hypothesis nor exempts future payment.

It is merely a summary procedure that reflects the legitimate exercise of the right to action. Heirs can finalize the formal division of assets without being hindered by the requirement of immediate tax payment at that specific moment in the process.

Impact of the Measure for Families and Heirs

With this unanimous decision, it is ensured that fiscal bureaucracy should not impede the approval of amicable sharing agreements. The main focus becomes the prompt regularization of asset ownership for successors.

The payment of ITCMD remains an obligation, but its prior payment is no longer an obstacle for the judicial validation of the sharing. This unblocks inheritances and facilitates the lives of those seeking to resolve succession matters consensually.

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Antonio Neves da Cruz

#227022

19/01/2026 09:47

Estou com um inventário a 11 anos, fórum da barra, nunca teve nenhum julgamento, ninguém trabalha nesse fórum da barra, é o pior do Brasil ou do mundo.

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New Law From the Supreme Federal Court Allows Finalization of Estate Without Tax Payment: Inheritance and Friendly Division of Assets Can Be Completed Without Prior Payment of ITCMD

Supreme Court Decision Validates Rule of the Civil Procedure Code That Allows Release of Inherited Assets Before Payment of State Inheritance Taxes (ITCMD) to Facilitate Inheritances

What Motivated the Decision About Amicable Inheritance Sharing

Understand the Grounds Presented by the Rapporteur

Details on Equity and Tax Rules for Inheritance

Impact of the Measure for Families and Heirs

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New Law From the Supreme Federal Court Allows Finalization of Estate Without Tax Payment: Inheritance and Friendly Division of Assets Can Be Completed Without Prior Payment of ITCMD

Supreme Court Decision Validates Rule of the Civil Procedure Code That Allows Release of Inherited Assets Before Payment of State Inheritance Taxes (ITCMD) to Facilitate Inheritances

What Motivated the Decision About Amicable Inheritance Sharing

Understand the Grounds Presented by the Rapporteur

Details on Equity and Tax Rules for Inheritance

Impact of the Measure for Families and Heirs

A giant printer called the “Ferrari” of concrete has landed in Latin America and can already build a 120-square-meter house in just 48 hours, making the traditional construction site look like something from the last century.

Brazil will harvest a record crop of up to 357 million tons of grains, but it does not have the capacity to store a large part of it. The storage deficit has reached the highest level in history and is equivalent to almost the entire production of Argentina.

Four times faster than the Concorde, capable of taking passengers from New York to London in less than an hour at Mach 5.5, and with an engine that switches from turbojet to ramjet mid-flight at Mach 3.5, the Hermeus Quarterhorse went from paper to its first flight in just 19 months.

Under nearly 2 kilometers of ice in Antarctica, scientists have discovered an ancient landscape sculpted by rivers up to 60 million years ago, the size of Wales, preserved as a time capsule that could help predict the advance of ice towards the ocean.

She started by collecting oyster shells from restaurants and today she has already accumulated more than 10 tons to restore reefs, recover coastal habitats, and demonstrate how a common waste can become a tool for ocean conservation.

Turkey is building a billion-dollar shortcut to channel billions of dollars by sea with a 45 km long canal, 275 meters wide and 20.75 meters deep, which promises to relieve the Bosphorus amid the crisis in the Strait of Hormuz.

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