Key points
- Identify assets, rights, obligations and ownership documents.
- Distinguish personal assets, the matrimonial property regime and company interests.
- Review testamentary wishes and the applicable procedure without assuming uniform local rules.
An inventory supported by ownership documents
Planning for assets requires more than a list of property. It is useful to identify the owner, acquisition document, location, third-party interests and related obligations. Property, accounts, receivables and company interests may have different histories; bringing them together helps identify missing information before decisions are made about their future.
The working inventory can include the location of originals and contact details for institutions administering the assets, with restricted access. It need not circulate among everyone involved. Its purpose is to support an orderly review, preserve confidentiality and prevent scattered information from being mistaken for a legally formalised instruction.
Family relationships and company interests
Civil status records, matrimonial agreements and existing arrangements help reconstruct the family and financial position. They should be reviewed alongside titles and existing obligations. How a family uses an asset does not, by itself, determine who has legal authority to dispose of it.
Where companies are involved, the member's interests should be distinguished from assets owned by the company. The General Law of Commercial Companies recognises separate legal personality for companies registered in the Public Registry of Commerce. Asset planning should maintain that distinction and examine the relevant company documents. [1]
Testamentary wishes and the scope of decisions
As a federal reference, the Federal Civil Code defines a will as a strictly personal, revocable and freely made act; it also distinguishes testamentary succession from intestate succession. Its federal scope does not replace review of the local law applicable to the succession. [2]
A preparatory review can compare expressed decisions with the current position: assets acquired or disposed of, family changes and available documents. It also helps identify matters requiring specific formalities and instructions that are purely administrative. The existence of a document should not lead to an assumption that it covers every asset or resolves all differences among interested parties.
The succession file and applicable procedure
When a succession needs to be commenced, gathering documents concerning death, family relationships, testamentary provisions, assets and debts helps define the file. The information should also identify uncertainties and potential discrepancies so they can be assessed before proposing a distribution or making commitments concerning particular assets.
The route and necessary steps depend on the circumstances and applicable regime. The National Code of Civil and Family Procedure provides for gradual implementation, so a single procedure should not be presented as already fully applicable in every state. [3] Documentary preparation assists the review; it does not replace determination of rights or the formalities of each matter.
Sources consulted
- General Law of Commercial Companies Article 2, first paragraph; consolidated text with amounts updated by the agreement of 26 December 2025.
- Federal Civil Code Articles 1, 1282 and 1295.
- National Code of Civil and Family Procedure Second transitional article of the enacting decree published on 7 June 2023; gradual implementation through declarations.
General information. Application to a particular matter requires assessment of its circumstances and the provisions in force.
