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LAW 14.754/2023 – Taxation of Foreign Investments and Funds in Brazil
December 14, 2023
The President of Brazil signed on December 12, 2023, Law No.
14.754/2023, which regulates, among other things, the taxation of the income earned by Brazilian taxpayers in foreign financial investments, foreign-controlled entities, and trusts, as well as the taxation of investment funds in Brazil.
The Law will become effective on January 1, 2024.Below, we highlighted the main points related to the taxation of foreign investments.Foreign Financial Investments and Income Held in the Name of an IndividualIncome from foreign financial investments in an individual's name will be subje
December 14, 2023
The President of Brazil signed on December 12, 2023, Law No.
14.754/2023, which regulates, among other things, the taxation of the income earned by Brazilian taxpayers in foreign financial investments, foreign-controlled entities, and trusts, as well as the taxation of investment funds in Brazil.
The Law will become effective on January 1, 2024.Below, we highlighted the main points related to the taxation of foreign investments.Foreign Financial Investments and Income Held in the Name of an IndividualIncome from foreign financial investments in an individual's name will be subje
Profile last updated on October 4th, 2024