Imagem Gustavo de Toledo Degelo


Gustavo de Toledo Degelo +55 11 91361-2052

Areas of expertise


  • Specialist in Tax Law from the Pontifícia Universidade Católica de São Paulo (PUC-SP)
  • MBA degree in Tax Management from the Fundação Instituto de Pesquisas Contábeis, Atuariais e Financeiras (FIPECAFI)
  • Bachelor’s degree in Law from the Centro Universitário das Faculdades Metropolitanas Unidas (FMU)


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Gustavo’s related news

Taxation of profits and dividends: legislative change

In Brazil, the distribution of profits and dividends calculated based on the results calculated by the companies is not subject to income tax. In practice, corporate entities tax their profit with a nominal rate, as a rule, at the rate of 34% (income tax “IRPJ”, its additional IRPJ and social contribution on net profit “CSLL”), but their distribution to domestic partners and shareholders is exempt, causing no further taxation. This exemption originates from a legislative change in 1995, with the enactment of Law 9249/95, which…