Do sons-in-law and daughters-in-law have the right to inherit from their parents-in-law? See what the law says

 

How long must a couple live together to be entitled to inherit?

 

TJSP rules out ITCMD on inheritances and donations from abroad

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 the article at https://monitormercantil.com.br/tjsp-afasta-itcmd-sobre-herancas-e-doacoes-do-exterior/

Return

Authors

Carolina Pereira Rezende

Carolina Pereira Rezende

Samantha Teresa Berard Jorge

Samantha Teresa Berard Jorge

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
Keep reading

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…
Keep reading

How to perform M&A transactions in Brazil

In M&A operations, domestic and foreign companies seek to expand their business, with the expectation of gains in business synergy, meaning, therefore, the means to make their inorganic growth viable. As will be better detailed below, it is a transaction that requires expertise in negotiation techniques, participation not only of legal professionals, but also of accounting and financial authors, application of protection mechanisms (both buy side and sell side), always with the objective of equipping the parties involved in the operation with tools and structures…
Keep reading