Infographic: What PEC 45/2019 approved in and what remains to be discussed?

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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,”…

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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…

Law 14,611, of July 2023, and equal pay

Law No. 14,611 was published, bringing a new angle to wage equality and remuneration criteria between women and men who perform work of equal value or perform the same function, as well as amending the Consolidation of Labor Laws (CLT), which now provides for a fine of 10 times the amount of the new salary owed by the employer to the discriminated employee, and increased to twice as much, in case of recurrence, without prejudice to other legal sanctions. In addition, the same law determines…
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