The implementation of the Tax Reform has motivated a significant increase in the number of real estate donations across the country. According to data from the National Notary College of Brazil (CNB), the volume of public donation deeds reached 185,861 registrations in 2025, representing a 59% growth compared to the 2020 level.
The movement reflects the strategy of families seeking to anticipate the transfer of assets to avoid the new guidelines for the Inheritance and Donation Tax (ITCMD). With the reform, the tax will become progressive, meaning that the higher the value of the assets, the higher the applied rate, which can reach a limit of 8%.
Another determining factor for the rush to notary offices is the change in the tax's calculation base. According to Amendment No. 132/2023, the tax will no longer be levied on the book value and will instead be calculated based on the market value of the assets, which tends to increase the tax burden for heirs.
Experts point out that the search for succession planning has occurred both through direct donations and the creation of family holdings. The president of the CNB, Eduardo Calais, predicts that this growth trend in the drafting of deeds should continue in the coming periods.
Despite the urgency generated by the legislative changes, lawyers warn about the risks of impulsive decisions. Anticipating assets without complete legal planning can create family conflicts or leave donors unprotected if clauses for usufruct or income maintenance are not established.
To avoid problems, experts recommend using tools such as the e-notariado digital platform, which allows for remote registration, and adopting strategies that ensure asset control even after the donation, such as the reservation of usufruct.
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