Brazil: Capital Gains Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Imposto De Renda 2026: Atenção Às Declarações De Capitais No Exterior

Confira os prazos e as principais regras da Declaração de Capitais Brasileiros no Exterior (CBE)...

KL

Koury Lopes Advogados

Tax Law Highlights | Taxation Of Carbon Credits After The Consumption Tax Reform (Video)

Law 15,042/24 (the "Consumption Tax Reform") was a milestone for the regulation of Brazil's carbon market. It established the regulated market called the Brazilian Emissions Trading System (SBCE)...

MB

Mayer Brown

Tributação de dividendos: entenda os impactos do Projeto de Lei 1087/2025

Nova proposta prevê isenções condicionais e impõe Imposto de Renda Mínimo para altas rendas, mas levanta dúvidas sobre sua complexidade e efetividade...

KL

Koury Lopes Advogados

Brasil Adota Tributação Mínima De 15% Sobre Lucro Corporativo

Medida Provisória nº 1.262/2023 e Instrução Normativa RFB nº 2.228 buscam implementar parcialmente as regras-modelo GloBE, visando evitar a exportação de arrecadação tributária e equiparar o país a padrões internacionais

KL

Koury Lopes Advogados

STJ Julga Tema Sobre Stock Options Favoravelmente Aos Contribuintes

KL

Koury Lopes Advogados

STJ Rules On Taxation Upon Stock Options Favorably To Taxpayers

KL

Koury Lopes Advogados

Brazilian Taxation Of Foreign Investment Income

LL

Loyens & Loeff

Brazil's National Congress Passes New Rules For Certain Offshore Investments And Brazilian Investment Funds

MB

Mayer Brown

La Normativa Brasilera Sobre Las Empresas Privadas De Inversión Exigirá Un Enfoque Proactivo

TG

TMF Group BV

As Novas Regras De PIC Do Brasil Exigirão Uma Abordagem Proativa

TG

TMF Group BV

Brazil New PIC Rules Demand Proactive Approach

TG

TMF Group BV

Provisional Measure 1.171/2023 – New Tax Rules On Foreign Investments

WL

Withers LLP

Nova MP Traz Mudanças No IRRF Devido Por Investidores Estrangeiros

Brazil Government

MB

Mayer Brown

Agreement To Avoid Double Taxation Between Brazil And Singapore Promulgated

KL

Koury Lopes Advogados

Câmara aprova projeto que pune devedores contumazes de impostos

KL

Koury Lopes Advogados

COP30: The Role Of The Private Sector

Brazil Environment

KL

Koury Lopes Advogados

Censo de capitais estrangeiros no país: declaração periódica quinquenal

KL

Koury Lopes Advogados

From São Paulo To Washington: Why Brazil's Latest Crackdown Matters Under Justice Department's New White Collar Focus

Brazil Criminal

BT

Barnes & Thornburg LLP

Cryptoassets, Corporate Distress And The Challenges Of Asset Tracing In Brazil

Brazil Technology

Rayes e Fagundes Advogados

Promulgado O Acordo Para Evitar A Dupla Tributação Entre Brasil E Singapura

Em 30 de junho de 2022, foi promulgado o acordo para evitar a dupla tributação ("ADT") assinado entre Brasil e Singapura. O ADT já havia sido ratificado por Singapura no final de 2021, e entrará em...

KL

Koury Lopes Advogados

"Wed-and-Divorce" Transactions: Tax Avoidance Or Tax Evasion?

In an effort to reduce the tax cost of equity transactions, Brazilian companies have adopted business structures that allow taxpayers to benefit from the deduction of expenses incurred with the goodwill amortization.

LS

Levy & Salomao Advogados

Casos De Sucesso No CARF: Recentes Decisões Favoráveis Ao Contribuinte (7ª Edição)

Nossa equipe está à disposição para quaisquer esclarecimentos ou para a análise de situações específicas.

KL

Koury Lopes Advogados

Brazilian Tax Reform - Bill Of Law No. 2,337/2021 – 2nd Phase Of The Executive Proposal

On June 25, 2021, the Ministry of Economy delivered to the National Congress the 2nd phase of the Executive Tax Reform, which proposes relevant changes to the tax legislation related to the individual tax income...

MB

Mayer Brown

Em Artigo Ao Conjur, Luís Flávio Neto E Bianca Colnago Discutem A Redução De Capital Da Pessoa Jurídica

KL

Koury Lopes Advogados

CARF Newsletter - June

KL

Koury Lopes Advogados

Boletim Tributário - 19 Sept

TA

TozziniFreire Advogados

Boletim Tributário - 19 September 2018

TA

TozziniFreire Advogados

Brazilian Federal Administrative Tax Court (CARF) Alleviates Taxation On Capital Gain Arising Out From The Selling Of A Company By Means Of Closely-End Investment Funds (FIPs)

GS

Gaia Silva Gaede Advogados

Boletim Tributário

TA

TozziniFreire Advogados

Brazilian Tax Highlights

CP

Cascione, Pulino, Boulos & Santos Advogados

The Capital Gains Income Tax Exemption On A Property Sale To Pay For A Second Property Previously Acquired

Brazil Real Estate

MB

Mayer Brown

Austria And Brazilian Gray List

TA

TozziniFreire Advogados

Brazilian Tax Review – September/October 2016

GS

Gaia Silva Gaede Advogados

Brazilian Tax Highlights

Over the past few months, the Brazilian government has been increasing several taxes in order to restore the Country's finances.

CP

Cascione, Pulino, Boulos & Santos Advogados

The Capital Gains Income Tax Exemption On A Property Sale To Pay For A Second Property Previously Acquired

In a recent decision, the Second Chamber of the Superior Court of Justice (STJ) understood that the exclusion of the income tax exemption in cases where the taxpayer uses the capital gains to pay off...

Brazil Real Estate

MB

Mayer Brown

Austria And Brazilian Gray List

Brazilian tax authorities ("RFB") clarified today that, in relation to Austria, the inclusion in the so-called "gray list"...

TA

TozziniFreire Advogados

Brazilian Tax Review – September/October 2016

Supplementary Law 155/2016 sets forth new provisions to govern legal aspects related to the capital contributions made by angel investors in startups.

GS

Gaia Silva Gaede Advogados

Brazilian Tax Review – February/March/April 2016

GS

Gaia Silva Gaede Advogados

Brazilian Government Approves Increase In Capital Gains Rates

In September 2015, the Brazilian federal government proposed a new rule increasing the income tax rates applicable to capital gains payable by certain taxpayers from a transfer or sale of assets or rights.

JD

Jones Day

Taxation Of Capital Gains Earned By Brazilian Individuals And Non-Residents And Amendment To The Rule Of Taxation Of Profits Earned Abroad By Associated Companies- Conversion Of Provisional Measure No. 692/15 Into Law No. 13,259/16

The Brazilian Presidency sanctioned, on March 16, 2016, Law No. 13,259/16, which converted into law the rules of Provisional Measure No. 692 of September 22, 2015 ("MP 692/15").

TR

Trench Rossi Watanabe Advogados

Law No. 13,259/2016: Conversion Of Provisional Measure No. 692/2015

Law No. 13,259/2016, which resulted from the conversion into Law of Provisional Measure No. 692/2015, was published in the Official Gazette on March 17, 2016.

MB

Mayer Brown

MP Que Eleva IR Sobre Ganhos De Capital Tem Disposição Inconstitucional

O Projeto de Lei de Conversão (PLV) nº 27, fruto da Medida Provisória 692, de 22 de setembro de 2015, foi aprovado pelo Senado em sessão plenária de 23 de fevereiro de 2016 e remetido para sanção presidencial.

LS

Levy & Salomao Advogados

Changes To Tax On Capital Gains In Brazil Announced For 2016

NA

Noronha Advogados

Highlights Of The Month - May 2015

BM

Barbosa, Mussnich & Aragao Advogados

Tax Treaty Series: The Bilateral Income Tax Treaty Between Brazil And Spain

TA

TozziniFreire Advogados

巴西更新：资本收益税法的最新发展及《海牙公约》的加入（英文版）

JD

Jones Day

Brazilian Tax Review – September/October/November 2015

GS

Gaia Silva Gaede Advogados

Tax Treaty Series: The Bilateral Income Tax Treaty Between Brazil And South Korea

TA

TozziniFreire Advogados

Capital Gains Tax Developments And Adoption Of The Hague Apostille Convention

JD

Jones Day

Brazilian Congress Amends Proposed Capital Gains Rate Increases In Medida Provisória N. 692

JD

Jones Day

ブラジル国民会議が、キャピタル・ゲイン課税の増税案を修正

JD

Jones Day

Lei Nº 13.097/15, Resultado Da Conversão Da MP Nº 656/14

BB

Bichara Barata & Costa Advogados

MP Nº 692/15 Novas Regras Para Apuração De Ganhos De Capital

MF

Mattos Filho, Veiga Filho, Marrey Jr. e Quiroga Advogados

Informativo Extraordinário 180

BB

Bichara Barata & Costa Advogados

New Rules For Capital Gains Tax And "PRORELIT"

TA

TozziniFreire Advogados

Tax Newsletter - Highlights Of The Month - May 2015

BM

Barbosa, Mussnich & Aragao Advogados

Provisional Measure Increases The Income Tax Rate Applicable To The Capital Gains

SC

Souza Cescon

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Latest Videos

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Tax Law Highlights | Taxation Of Carbon Credits After The Consumption Tax Reform (Video)

MB

Mayer Brown

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