The legislative Proposal No. 108/2024 (PLP 108/2024) introduces significant amendments to the Brazilian National Tax Code (CTN), specifically regarding the Tax on the Inter Vivos Transfer of Real Estate Property (ITBI). The proposed changes directly impact how the taxable event is identified, the criteria for assessing the tax base, and the ancillary obligations involved in the onerous transfer of real estate assets and related rights. Among the key innovations is the introdu

The Proposal for Complementary Law No. 108/2024 , which establishes general rules for the ITCMD (Tax on Causa Mortis Transmission and Donations), has been approved by the Federal Senate and now returns to the Chamber of Deputies so that the amendments introduced by senators may be reviewed and, eventually, approved. The proposal is part of a broader package of proposals of law aimed at regulating the Tax Reform (Constitutional Amendment No. 132/2023) and seeks to harmonize ru

RERCT 2024 - New Possibility for Currency and Tax Regularization The enactment of Law No. 14.973/2024 resulted in the reopening of the...

STJ Affirms Non-applicability of Withholding Tax (IRRF) on Causa Mortis Transfer of Investment Fund Quotas In the judgment of Special...

The Complementary Law Project (PLP) 108/2024, whose base text was approved last Tuesday (08/13) by the House of Representatives ( Camara...