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/

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