8 questions and answers about taxation of investments abroad

The government has changed the taxation rules for individuals who have investments, controlled entities or trusts abroad. The changes were published by Provisional Measure (MP) 1,171, on the last 30th in an extraordinary edition of the Official Gazette.
In an interview with ESTADÃO, Mariana A. explains about the MP, mainly with regard to the taxation of controlled entities and trusts.

To check it out, visit: https://lnkd.in/dzRqRccA

Related publications

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…

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…