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

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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…

The possibility of dismissal without just cause and the judgment of the subject by the STF

It is again on the agenda in the STF, the subject of the possibility or not of the dismissal, by the employer, without just cause of its employees through the trial that will take place in a virtual way, at first between the 19th and 26th of May. In an interview with Link Jurídico, the lawyer specializing in Labor Law, Giovana Angelis, comments on. Stay on top of the subject and check out the full interview: https://lnkd.in/daHQ88Di

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,”…
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