Do sons-in-law and daughters-in-law have the right to inherit from their parents-in-law? See what the law says
In an article for ESTADÃO’s E-Investidor, Samantha Teresa Berard Jorge talks about the right to inherit in Brazil, which is regulated by the Federal Constitution and the Civil Code. The lawyer clarifies that, although fathers-in-law have no obligation to leave assets to sons-in-law and daughters-in-law, they can be contemplated through a will, following specific legal criteria. “If they have adopted the regime of partial communion or total separation of property, the inheritance received will be classified as the private property of each of the spouses,”…
How long must a couple live together to be entitled to inherit?
In an article for ESTADÃO’s E-Investidor, Samantha Teresa Berard Jorge talks about the decision of couples who choose to just “put their toothbrushes together” and not formalize a stable union. However, the legal consequences can vary, especially in relation to inheritance, since Brazilian legislation defines “necessary heirs” as those who are entitled to the share of the assets left by the deceased, called legitimate inheritance. “In order for the right to inheritance to be recognized, the stable union must be judicially recognized, if a public…
TJSP rules out ITCMD on inheritances and donations from abroad
In an article for Monitor Mercantil, Carolina Pereira Rezende and Samantha Teresa Berard Jorge comment on the recent decisions of the TJSP that applied the STF’s understanding of Theme 825 to rule out the collection of ITCMD on inheritances and donations from abroad. “As a reminder, Theme 825, judged under general repercussion by the Federal Supreme Court, defined that states are unable to collect ITCMD without the intervention of a Complementary Law, when assets, inheritances, donors or deceased persons are located abroad,” they add. Read…
Fact-checking STJ ruling does not impose taxes on individual income tax refunds
Coordinator Gustavo de Toledo Degelo commented to Reuters on the STJ decision that upheld the levying of PIS and COFINS on the corrected amounts of taxes returned to taxpayers. “It was already an understanding unfavorable to the taxpayer and favorable to the tax authorities that the STJ decided to unify and standardize in order to leave no doubt. The STJ maintained its understanding and now other judges must apply this STJ decision: PIS and Cofins are levied on the Selic portion of the amounts returned…
Digital heritage: social networks as heritage
In an article for ESTADÃO, Dandara Piani talks about digital inheritance and social networks as heritage, since legislative movements have been trying to keep up with the rapid evolution of the digital age, such as the Civil Code reform project. “The digital age has brought new business models and professional recognition, but it also raises questions about the fate of social media after the death of influencers. Without clear regulation, a will can be crucial in defining who will control and financially benefit from these…
A couple is in a stable union and one of them receives an inheritance. In the event of separation, do these assets come into the equation?
In an article for Correio Braziliense, lawyer Samantha Teresa Berard Jorge clarifies that, in a stable union without a contract, inheritances are not included in the division of assets, but their fruits can be shared. “The inheritance received during the stable union does not enter into the division of assets in the event of separation, following the partial communion regime, unless the inherited assets are converted or replaced, and it is crucial to document these changes,” explains Samantha. Check out the full article at https://www.correiobraziliense.com.br/direito-e-justica/2024/06/6876497-namoro-uniao-estavel-e-casamento-entenda-os-detalhes-e-diferencas.html
Inheritance Income Tax? Yes, you read that right!
In a commentary for It’s Money, lawyer Marina Chaves talks about the recent decision by the Federal Supreme Court (STF) which has a significant impact on estate and succession planning for Brazilian families, in an article by Robson Tavernard, partner at Blue3 Investimentos. “The STF’s validation of the joint collection of IR and ITCMD represents a significant increase in the tax burden on inheritances, requiring even more detailed and strategic planning to protect family assets,” says Marina, who highlights the increased complexity and tax burden…
Divergences between the STF and TST on pejotization
In an article for Revista Consultor Jurídico (ConJur), partner Alexandre Fragoso Silvestre talks about the news that has emerged about STF decisions that change previous TST and TRT decisions. These decisions mainly deal with the recognition of employment relationships for workers hired as legal entities. “The case being discussed must be closely connected, correlated, bring the same facts, so that it can then have its merits assessed. In other words, in order to allow pejotização, for example, of doctors or any other liberal professional, it…
Tax agreement discussed for years is closer
In an article in Valor Econômico, partner Leonardo Briganti talks about the tax agreement that has been discussed for years and is getting closer to happening. Brazil is reviewing its stance on international agreements as it moves towards the OECD. This directly affects tax experts, as it implies new interpretations of these agreements. According to Leonardo, the Brazil-Singapore, Brazil-Switzerland and Brazil-United Arab Emirates agreements follow the OECD guidelines against tax evasion and the transfer of capital to tax havens. “The changes, especially with regard to…
Does the embryo have rights? New Civil Code could regulate fertilization and surrogacy
In an article for InfoMoney, lawyer Ana Clara Martins Fernandes talks about the innovation brought about by the reform of the Civil Code in the field of family and succession law, when it comes to filiation and the use of genetic material. For Ana Clara, the new wording ensures that the will of the deceased person is clearly understood, avoiding ambiguous interpretations and providing more legal certainty. “These are very positive changes that aim to adapt the Civil Code to the new social and technological…
Law created during the pandemic could be a shortcut to preserving jobs in Rio Grande do Sul
In a comment to InfoMoney, partner Alexandre Fragoso Silvestre talks about law 14.437, created during the pandemic, which could be a shortcut to preserving jobs in Rio Grande do Sul. “Thanks to the law, many jobs were preserved and companies were able to keep their cash flowing. Unfortunately, the tragedy that is now striking the state of Rio Grande do Sul is also very big and will certainly depend on all help to recover,” Alexandre recalls. Check out the full story at https://www.infomoney.com.br/minhas-financas/lei-criada-na-pandemia-pode-ser-atalho-para-preservar-empregos-no-rs/
The apparent confusion of assets in the conflict between the Maksoud heirs
In a comment to VEJA, Family Office coordinator Juliana Maria Raffo Montero talks about the conflict over assets between the heirs of the Maksoud group, a luxury hotel located in Bela Vista, São Paulo, who are disputing the values of the family assets with the creditors in the competitive process. “It’s a typical situation for business families: the confusion of assets between what the business is – represented here by the interests of the creditors – and the heirs’ appetite for the value arising from…
