Publications
Artigo “Succession in Brazil ” no STEP Journal
Special Regime for Asset Updating and Regularization (REARP): An Opportunity for Tax Compliance and Asset Alignment
Firstly, REARP allows individuals resident in Brazil to update the value of real estate and motorized movable assets—such as vehicles, vessels, and aircraft—acquired up to December 31, 2024, provided they originate from lawful sources and have already been reported in the income tax return. The difference between the updated value and the...
New Income Tax Law Enacted Today: Key Changes to Individual Taxation and Criticism of the Transition Rules
Brazilian President Luiz Inácio Lula da Silva has today enacted Bill No. 1,087/2025, which will take effect as law upon its official publication. The measure introduces structural changes to the Income Tax applicable to individuals, as well as to the distribution of profits and dividends, with effects already expected to reshape tax planning...
New ITCMD Rule May Significantly Increase the Cost of Family Holdings and Gifts
Brazil’s Federal Senate of Brazil has approved Complementary Bill No. 108/2025, which significantly changes the method for calculating ITCMD (tax on gifts and inheritances). What changes? The main shift is twofold: the tax will become progressive and will be calculated based on the market value of the assets—rather than on the...
Bill No. 1,087/2025: Dividend Taxation and a 10% Minimum Personal Income Tax
The plenary of Brazil’s Federal Senate of Brazil unanimously approved, this Wednesday (November 5), Bill No. 1,087/2025, which exempts from Income Tax (IR) individuals with monthly income of up to BRL 5,000. Should the bill be enacted by President Luiz Inácio Lula da Silva by the end of the year,...