Brazil: Income 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.
Article
Complementary Law No. 236/2026: Amendments To The Brazilian Tax Code And Advances In The Resolution Of Tax And Customs Disputes
Brazil's Supplementary Law No. 236/2026 introduces sweeping reforms to the Brazilian Tax Code, establishing new caps on tax penalties, expanding taxpayer safeguards during audits and collection proceedings, and incorporating alternative dispute resolution mechanisms including arbitration and mediation. The legislation mandates state and local governments to align their tax procedures with these new national standards within two years or face automatic application of federal provisions.
Brazil Tax
MB
Mayer Brown
Article
STJ, STF e TRFs julgam dividendos, PERSE, IPVA e PIS/Cofins
This Brazilian tax law newsletter examines eight significant judicial decisions affecting corporate taxation, including landmark rulings on income tax withholding for high-income earners, PIS/COFINS credits for agribusiness, and IPVA liability for vehicle rental companies. The analysis covers recent developments from federal courts that impact tax planning strategies and compliance obligations for businesses operating in Brazil.
Brazil Tax
KL
KLA Advogados
Article
IRRF sobre lucros e dividendos tem novas regras de recolhimento
A Receita Federal estabeleceu procedimentos distintos para retenção e recolhimento de 10% de IRRF sobre lucros e dividendos distribuídos por pessoas jurídicas brasileiras, diferenciando tratamento entre não residentes e pessoas físicas residentes com pagamentos superiores a R$50 mil mensais. A orientação detalha códigos de receita, prazos de vencimento e procedimentos específicos para cada categoria de beneficiário.
Brazil Tax
KL
KLA Advogados
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