{"id":592,"date":"2025-11-13T19:05:06","date_gmt":"2025-11-13T22:05:06","guid":{"rendered":"https:\/\/franzimconsultoria.com.br\/?p=592"},"modified":"2025-11-13T19:22:53","modified_gmt":"2025-11-13T22:22:53","slug":"nova-regra-do-itcmd-pode-elevar-significativamente-o-custo-de-holdings-e-doacoes-familiares","status":"publish","type":"post","link":"https:\/\/franzimconsultoria.com.br\/en\/sem-categoria\/nova-regra-do-itcmd-pode-elevar-significativamente-o-custo-de-holdings-e-doacoes-familiares\/","title":{"rendered":"New ITCMD Rule May Significantly Increase the Cost of Family Holdings and Gifts"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"592\" class=\"elementor elementor-592\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-302e3f9 e-flex e-con-boxed e-con e-parent\" data-id=\"302e3f9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7ebe99b2 elementor-widget elementor-widget-text-editor\" data-id=\"7ebe99b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t\n<p>Brazil\u2019s Federal Senate of Brazil has approved <strong>PLP 108\/2025<\/strong>, which significantly changes the method for calculating ITCMD (tax on gifts and inheritances).<\/p>\n\n<p><strong>What Changes?<\/strong><\/p>\n\n<p>The main change is twofold: the tax will become progressive and will be calculated based on the market value of the assets\u2014rather than on their book value. In practice, this may <span style=\"text-decoration: underline;\"><strong>significantly increase the cost of wealth transfers, particularly in family structures or holding companies.<\/strong><\/span><\/p>\n\n<p>The <strong>tax will now take into account the company\u2019s actual economic value <\/strong>, including:<\/p>\n\n<p>\u2022\u00a0 Tangible assets, such as real estate, vehicles, and equity interests;<\/p>\n\n<p>\u2022\u00a0 Intangible assets, such as goodwill and business value. <em>goodwill<\/em>.<\/p>\n\n<p>As a result, ITCMD will no longer reflect merely accounting figures but will instead represent the effective market value of the business\u2014which, in most cases, will substantially increase the taxable base.<\/p>\n\n<p><strong>Practical Example<\/strong><\/p>\n\n<p>Consider a holding company that owns a single real estate asset contributed years ago at a historical value of BRL 200,000. Today, that same asset is worth BRL 900,000 at market value.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-585be2d e-grid e-con-full e-con e-child\" data-id=\"585be2d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9e51556 elementor-widget elementor-widget-text-editor\" data-id=\"9e51556\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Scenario<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-04261c6 elementor-widget elementor-widget-text-editor\" data-id=\"04261c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Tax Base<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c2947dc elementor-widget elementor-widget-text-editor\" data-id=\"c2947dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>ITCMD (4%)<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5cc720c elementor-widget elementor-widget-text-editor\" data-id=\"5cc720c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Before<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ade24de elementor-widget elementor-widget-text-editor\" data-id=\"ade24de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>R$ 200.000<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a16b382 elementor-widget elementor-widget-text-editor\" data-id=\"a16b382\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>R$ 8.000<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b09053 elementor-widget elementor-widget-text-editor\" data-id=\"0b09053\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Under the new rule<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c076f21 elementor-widget elementor-widget-text-editor\" data-id=\"c076f21\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>R$ 900.000<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7b0578 elementor-widget elementor-widget-text-editor\" data-id=\"d7b0578\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>R$ 36.000<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6bae70c elementor-widget elementor-widget-text-editor\" data-id=\"6bae70c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>What\u2019s Next?<\/strong><\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p>The bill will now return to the Chamber of Deputies for further review and, subsequently, to presidential sanction.<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p>Even so, the text approved by the Senate already signals a trend toward stricter taxation of inheritances and gifts in Brazil.<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p>For this reason, <strong>assessing the impact of the change and anticipating succession planning measures <\/strong>\u2014such as the formation of holding companies or the formalization of gifts\u2014may generate significant tax savings and ensure greater asset protection before the new rule comes into effect.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>O Senado Federal aprovou o PLP 108\/2025, que altera profundamente a forma de c\u00e1lculo do ITCMD (imposto sobre doa\u00e7\u00f5es e heran\u00e7as). O que muda? A principal mudan\u00e7a \u00e9 dupla: o tributo passa a ser progressivo e calculado com base no valor de mercado dos bens \u2014 e n\u00e3o mais no valor cont\u00e1bil. Na pr\u00e1tica, isso [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":593,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-592","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sem-categoria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Nova regra do ITCMD pode elevar significativamente o custo de holdings e doa\u00e7\u00f5es familiares - Franzim Consultoria Jur\u00eddica<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/franzimconsultoria.com.br\/en\/sem-categoria\/nova-regra-do-itcmd-pode-elevar-significativamente-o-custo-de-holdings-e-doacoes-familiares\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nova regra do ITCMD pode elevar significativamente o custo de holdings e doa\u00e7\u00f5es familiares - Franzim Consultoria Jur\u00eddica\" \/>\n<meta property=\"og:description\" content=\"O Senado Federal aprovou o PLP 108\/2025, que altera profundamente a forma de c\u00e1lculo do ITCMD (imposto sobre doa\u00e7\u00f5es e heran\u00e7as). O que muda? A principal mudan\u00e7a \u00e9 dupla: o tributo passa a ser progressivo e calculado com base no valor de mercado dos bens \u2014 e n\u00e3o mais no valor cont\u00e1bil. 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