Cross-border planning for Brazilian families

Abstract This article aims to provide an overview of cross-border planning for Brazilian Families, addressing key topics to be taken into consideration, especially those related to marital asset regimes, forced heirship rights, private, corporate, tax and international laws, from a Brazilian perspective. It also addresses the significant impacts of the 2023 Brazilian tax reform, encompassing the taxation of investment funds in Brazil, income derived by individuals resident in the country, controlled entities and trusts abroad, the introduction of CFC rules for individuals and further anti-deferral rules.