Dealing with death is never easy. Especially if it happens to someone close to us, such as a family member. Despite this, the mourning and pain for the loss of a loved one should not hinder the obligation imposed by law on executing the probate proceedings within 60 days, under penalty of a fine of 10% of the tax amount. If the delay exceeds 180 days, the fine is increased to 20%. Furthermore, the deceased taxpayer who paid taxes throughout their whole life must still witness, wherever they are, the unpleasantness of having part of their properties literally confiscated by the public authorities, under the title of cause mortis estate and gift tax (ITCMD).
On the date of authoring this article, January 30, 2023, I had lunch with a friend, who has already reached his well-lived 76 years and whose busy life tried to keep us apart. So much so that our regular meetings have been reduced to annual encounters. Over lunch, I received shocking news. Something akin to the events we often witness on television but rarely experience within our own families. To sum-up, my friend lost his wife, who was stabbed repeatedly by their nephew, due to inheritance disputes.
It is impossible to put into words the pain that emanated from my friend's face, for whom life had lost its meaning. His words of pain culminated in the statement that it only took one second for his life to turn into an unprecedented nightmare. A life which, until then, reflected everything that had been planned over years with his wife. This ruined all of his plans and the family he had built since his youth.
Just like this tragedy that befell them, every now and then we come across crimes that shock public opinion. Cases of children against parents, like the Richthofen case, in which Suzane murdered her own parents with the help of the Cravinhos brothers. Although this case is the most emblematic one, it has not been uncommon to hear reports of husbands murdering their wives or even wives murdering their husbands to receive life insurance.
Ethically speaking, the issue does not raise a greater dilemma: taking the life of a loved one for their property is not justified under any point of view, theory, or philosophical principle. However, from a legal perspective, many are unaware of Article 1,814 of the Brazilian Civil Code which provides the following:
Article 1,814. Excluded from the succession are the heirs or legatees who:
I – have been authors, co-authors or participants in intentional homicide, or attempted homicide, against the person whose succession is in question, their spouse, partner, ascendant, or descendant;
II – have slanderously accused the author of the inheritance in court or have committed a crime against their honor, or their spouse’s or partner’s honor;
III – through violence or fraudulent means, inhibit or prevent the author of the inheritance from freely disposing of their property by will.
Complementing the information, on August 23, 2023, Law #14,661/2023 entered into force, which amended the Brazilian Civil Code by adding Article 1.815-A, with the following text:
Art. 1,815-A. In any of the cases of unworthiness provided for in Article 1,814, the unappealable decision of the criminal judgement will result in the immediate exclusion of the unworthy heir or legatee, regardless of the decision provided for in the caput of Article 1,815 of this Code.
It is important to clarify that the loss of inheritance rights is personal. In other words, the unworthy heir will no longer enjoy the inheritance, but their right is transmitted to their descendants and from then on in their line of succession. Therefore, it is important to emphasize that anyone who contributes to the death of the decedent or their heirs in the direct line, whether descending or ascending, will be considered unworthy, losing any right to said inheritance.
However, it is not specified in the law whether the provisions apply to collateral heirs (e.g. an uncle, nephew, or cousin), and it remains uncertain whether judicial decisions will diverge on the unworthiness of the homicidal heir. This issue requires the attention of the legislator, who should ensure there are no loopholes for those who lack the slightest respect and appreciation for human life.
