What problem does this solve?
A gift may otherwise produce an inheritance outcome that differs from the donor’s intentions.
Legal planning replaces improvised decisions with solutions suited to the assets, the people involved and their objectives. The appropriate structure depends on the specific facts, not merely on its name.
How Moreno Advocacia can help
Donors concerned about what happens if a beneficiary dies before them. We assess lawful return of donated property to the donor.
We examine family circumstances, available documentation, applicable taxes and implementation feasibility. Where appropriate, we coordinate this solution with other estate-planning instruments.
What we examine before recommending
Property concerned; designated beneficiary; tax and registration consequences.
Express reversion provision in a deed of gift.
Brazilian law restricts reversion and does not freely permit it for third-party beneficiaries. Implementation must comply with current law and the specific tax and registration requirements of each transaction.