Crypto inheritance planning in Brazil: a practical guide

Crypto inheritance planning addresses a problem houses and bank accounts never pose: the asset sits with no institution the heirs can call. When the person who kept the seed dies without leaving instructions, the value keeps existing on the blockchain and nobody can reach it. This guide covers why that happens, what Brazilian law says today, how to build a plan while alive, and what an heir can do when nothing was.

Why crypto disappears at death

A bank has a manager, a customer file and a duty to answer the probate court. A self-custody wallet has 12 or 24 words, and nothing else. If the family does not know the wallet exists, where the seed is, or what that sheet of paper means, the outcome is the same: the asset is gone. In the opposite case, the deceased used an exchange and the family learns of the account months later, after the phone with the authenticator app is gone.

Four failures repeat in inheritance cases: a seed nobody knew existed, a passphrase known only to the deceased, a device thrown out with "the office stuff", and an heir who types the words into a "seed checker" website and loses what was left to a scam. On that last point, the FBI IC3 2025 annual report logged 201,266 complaints and US$ 7.7 billion in losses among people aged 60 and over alone, the group most likely to inherit. The post what is a seed phrase explains what a family needs to recognize when they find that paper.

What Brazilian law says today

Crypto assets enter the estate like any other asset. Under article 1,784 of the Civil Code, the estate passes to the heirs at the moment of death, and probate (inventário) identifies, values and divides what is there. There is no specific statute for digital assets. Bill 4,099/2012, on digital inheritance, was shelved on April 30, 2019, per the Chamber of Deputies record; Bill 4/2025, the Civil Code reform before the Senate, proposes a Digital Civil Law book defining digital patrimony.

Courts decide case by case. In an article dated July 19, 2026, the legal outlet Conjur reports that the Superior Court of Justice (STJ) created the figure of the digital estate administrator, appointed by the court to access the deceased's digital content, and that the São Paulo appeals court (TJSP), in appeal 1006962-76.2023.8.26.0176, denied a family access to a deceased person's social media accounts absent instructions in a will.

The inheritance tax, ITCMD, is a state tax. In São Paulo, Law 10,705/2000 sets it at 4% of the tax base; the national ceiling is fixed by Senate Resolution 9/1992, and Constitutional Amendment 132/2023 made the tax progressive by the value of each heir's share, which states are phasing in at different speeds. For crypto, the base is usually the market price on the date of death, documented by an exchange statement or a block explorer, and the estate administrator declares the asset, because no institution will do it for them. Rules checked in September 2026; confirm with a lawyer.

The practical plan while you are alive

Start with an asset inventory: every wallet and exchange, the asset type, the approximate value and where the key is kept, without writing the seed on that list. Then instructions: a document telling one trusted person what exists, where the backup is and whom to contact, in language a lay heir can follow.

The third step is distributing the key. A seed in one place dies with its owner; a seed copied to two places doubles the theft risk. The alternatives are multisig (say, 2 of 3 keys: owner, spouse and a trusted third party) and share-based backup under the SLIP39 standard, which Trezor documents as Multi-share Backup: 1 to 16 shares with a minimum threshold to restore, available on the Safe 3, Safe 5, Safe 7 and Model T. A passphrase, if one exists, has to be within the plan's reach; otherwise the restored seed shows an empty wallet.

Documents: the will and what belongs in it

A will can name who receives the crypto and point to the instructions, but it should not contain the seed: a public will is accessible, and a sealed one is opened during probate in front of several people. The usual route is for the will to point to an instructions document in a safe or with the lawyer, and for that document to point to the physical backups. The forced share reserved for necessary heirs under Brazilian law applies to crypto too. A power of attorney is no substitute for a plan: it expires at death.

The heir's path when nothing was planned

First, do not erase or reset anything: devices, phones, email accounts, notebooks and old drives are the clues. Second, document ownership: the death certificate, the estate administrator's appointment and anything linking the person to the wallet, such as exchange statements. Third, contact the exchanges: with probate documents, they disclose balances and release funds by court order or their own procedure. Fourth, do not type words found on devices or papers anywhere.

The inherited wallet recovery page lists what Vault Recovery needs to assess a case: the assessment is free, nothing is requested at triage, and the success fee, from 20% to 15% depending on the recovered value bracket, is only charged if the recovery works. Since 2021, 82.4% of accepted cases have been solved; cases with no seed, no device and no file have no solution, and a serious firm says so at triage.

Where an advisor helps

Vault Capital is a securities consultancy authorized by the CVM, Brazil's securities regulator, under CVM Resolution 19/2021. In succession planning, the advisor organizes the asset inventory, designs a custody setup the family can operate (multisig or shares, with whom and where) and organizes, with the family, the instructions the lawyer formalizes. Vault never holds keys or receives assets: advisory, never custody. Crypto assets carry high risk, including significant volatility and the possibility of losing the capital invested; a succession plan does not change that risk, it only makes sure the asset reaches someone. The page crypto advisory: how it works describes the process, and the FAQ covers fees and how to verify the firm's registration.

Frequently asked questions

Do cryptocurrencies go through probate in Brazil?

Yes. They are assets with economic value and pass to the heirs when the succession opens. The difference is practical: nobody reports them to the court, so the estate administrator has to locate and declare them.

How much is the inheritance tax on crypto in Brazil?

It depends on the state. In São Paulo the rate is 4% (Law 10,705/2000); the national ceiling comes from Senate Resolution 9/1992, and the progressive rates required by Constitutional Amendment 132/2023 are being phased in state by state. The base is usually the market price on the date of death.

Can I put my seed phrase in my will?

No. A public will is accessible and a sealed will is opened in front of several people. Use the will to name heirs and point to the instructions; keep the seed in a separate physical backup.

My father passed away and left a Ledger. What should I do?

Do not try PINs: after 3 wrong attempts the device wipes itself. Look for the seed in papers, safes and notebooks, gather the probate documents and never type the words into any website. With the seed, access is restored on another device; without it, triage assesses what is possible.

Let's talk

If you want your crypto to reach the people you choose, Vault's diagnostic conversation is free and carries no commitment. If you inherited a wallet and do not have access to it, Vault Recovery's assessment is free. It ends with concrete steps, or with an honest answer that there is nothing to be done.