Family Law 2025

BRAZIL Law and Practice Contributed by: Cassio Namur and Roberta Toledo, Tortoro, Madureira & Ragazzi Advogados

Universal community of property regime This regime requires a prenuptial agreement signed by public deed before a notary public before the marriage takes place and which is registered in the couple’s home registry after the marriage is celebrated. In the prenuptial agree - ment, specific rules of incommunicability can be established. As a rule, there is the communica - tion of all assets, even those belonging to each spouse, acquired before or after marriage, free of charge or for a fee. Liabilities are also com - municated. The sharing will obey the rules of the regime of partial community of property and will take place in the proportion of 50% of all assets and liabilities, for each of the spouses or partners. This requires a grant for the sale and encumbrance of the assets. It is important to mention that the parties have the right to agree on a sharing of property in a different proportion than the one established by law, which may happen through donation or through onerous acquisition. The sharing of assets under these terms will imply the inci - dence of the causa mortis and donation tax on the part that exceeds the 50/50 sharing of the property and may, therefore, occur in cases of universal and partial sharing of assets. Moreover, it must be observed that the rate of the tax is set freely by each Brazilian state, with a maximum rate of 8%. However, the text of Constitutional Amendment No 132 provides that the causa mortis and donation tax will be levied progressively in relation to the portion shared, and the 8% limit must be respected. As a result, the higher the value of the portion shared dis - proportionately, the higher the incidence of such tax will be.

relations, and the “world without borders” have led to the suggested changes. Specifically in the area of inheritance law, according to the proposal, spouses will no long - er be necessary heirs, which means they will be excluded from the group of people to whom half of the inheritance is mandatorily allocated. The appreciation of shares or interests in business corporations is also expected to be included in the division of the couple’s assets, when it occurs during marriage or stable union, even if the acquisition of the shares is prior to marriage or cohabitation. Debate over the bill must still proceed in both legislative houses, the Senate and the House of Representatives, and this is expected to occur during 2025. Types of Matrimonial Regimes According to Brazilian law, the following property regimes can be applied to marriages and stable unions. Partial community of property regime As stated earlier, partial community of property is the legal property regime provided when the parties are silent about the regime under which the marriage or stable union is established. Par - tial community of property does not require a prenuptial agreement. This regime presupposes the common effort and communication of the property acquired at a cost by either party dur - ing the term of the marriage or stable union and so the sharing will take place in the proportion of 50% of the collection considered common, regardless of who acquired it, with the exception of the property acquired through inheritance or donation.

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