Brazil (BR)

Jurisdiction Overview

204 *Are Trusts available? ONLY FOREIGN: Foreign law trusts can be administered, but no domestic trust law.
 Data Date: 2018


The Global Forum reported: "While the concept of trust does not exist under Brazilian law, it does not prevent a Brazilian resident from acting as trustee or administrator of a foreign trust or a foreign trust from investing or acquiring assets in Brazil" (GF 2018: 38).


GF 2018: 38