{"id":2568,"date":"2023-12-22T15:02:10","date_gmt":"2023-12-22T18:02:10","guid":{"rendered":"https:\/\/cardillo.com.br\/?p=2568"},"modified":"2024-06-05T15:13:03","modified_gmt":"2024-06-05T18:13:03","slug":"nova-legislacao-facilita-negociacao-de-dividas-perante-o-fisco-federal-13","status":"publish","type":"post","link":"https:\/\/cardillo.com.br\/en\/nova-legislacao-facilita-negociacao-de-dividas-perante-o-fisco-federal-13\/","title":{"rendered":"Nova legisla\u00e7\u00e3o facilita negocia\u00e7\u00e3o de d\u00edvidas perante o fisco federal"},"content":{"rendered":"<div id='av_section_1'  class='avia-section av-4xqk9f-4074fcdb53ba63826681e4bd590d18be main_color avia-section-default avia-no-border-styling  avia-builder-el-0  avia-builder-el-no-sibling  avia-bg-style-scroll  container_wrap fullsize'  ><div class='container av-section-cont-open' ><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-2568'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" id=\"style-css-av-1wmvnn-1e464938ee7c26e141feef12d65fbddd\">\n#top .flex_column.av-1wmvnn-1e464938ee7c26e141feef12d65fbddd{\nborder-radius:0px;\n-webkit-border-radius:0px;\n-moz-border-radius:0px;\npadding:0px;\n}\n<\/style>\n<div class='flex_column av-1wmvnn-1e464938ee7c26e141feef12d65fbddd av_two_fifth  avia-builder-el-1  el_before_av_three_fifth  avia-builder-el-first  first flex_column_div av-zero-column-padding '   ><p>\n<style type=\"text\/css\" id=\"style-css-av-lcyzd8my-68b101945cdf1da323b7753550df31f8\">\n#top .av-special-heading.av-lcyzd8my-68b101945cdf1da323b7753550df31f8{\npadding-bottom:10px;\n}\n<\/style>\n<div  class='av-special-heading av-lcyzd8my-68b101945cdf1da323b7753550df31f8 av-special-heading-h2 blockquote modern-quote  avia-builder-el-2  el_before_av_hr  avia-builder-el-first  '><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >Novas Regras na Tributa\u00e7\u00e3o das Offshores, Fundos Exclusivos e de Trust <\/h2><div class='special-heading-border'><div class='special-heading-inner-border'><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" id=\"style-css-av-2sedkf-204047d53755d82341935758fc833fcf\">\n.hr.av-2sedkf-204047d53755d82341935758fc833fcf{\nmargin-top:5px;\nmargin-bottom:5px;\n}\n.hr.av-2sedkf-204047d53755d82341935758fc833fcf .hr-inner{\nwidth:80px;\nborder-color:#ff0000;\n}\n<\/style>\n<div  class='hr av-2sedkf-204047d53755d82341935758fc833fcf hr-custom  avia-builder-el-3  el_after_av_heading  el_before_av_image  hr-left hr-icon-no '><span class='hr-inner inner-border-av-border-thin'><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n\n<style type=\"text\/css\" id=\"style-css-av-lcyzcqd4-43b2382e5d4481734f4486d56d0e3750\">\n.avia-image-container.av-lcyzcqd4-43b2382e5d4481734f4486d56d0e3750 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container 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class='av-social-sharing-box av-social-sharing-box-square   avia-builder-el-7  el_after_av_button  avia-builder-el-last  av-social-sharing-box-color-bg av-social-sharing-box-same-width  '><div class=\"av-share-box\"><h5 class='av-share-link-description av-no-toc '>Compartilhe esse post<\/h5><ul class=\"av-share-box-list noLightbox\"><li class='av-share-link av-social-link-facebook' ><a target=\"_blank\" aria-label=\"Share on Facebook\" href='https:\/\/www.facebook.com\/sharer.php?u=https:\/\/cardillo.com.br\/en\/nova-legislacao-facilita-negociacao-de-dividas-perante-o-fisco-federal-13\/&#038;t=Nova%20legisla%C3%A7%C3%A3o%20facilita%20negocia%C3%A7%C3%A3o%20de%20d%C3%ADvidas%20perante%20o%20fisco%20federal' aria-hidden='false' data-av_icon='\ue8f3' data-av_iconfont='entypo-fontello' title='' data-avia-related-tooltip='Share on Facebook' rel=\"noopener\"><span class='avia_hidden_link_text'>Share on Facebook<\/span><\/a><\/li><li class='av-share-link av-social-link-whatsapp' ><a target=\"_blank\" aria-label=\"Share on WhatsApp\" href='https:\/\/api.whatsapp.com\/send?text=https:\/\/cardillo.com.br\/en\/nova-legislacao-facilita-negociacao-de-dividas-perante-o-fisco-federal-13\/' aria-hidden='false' data-av_icon='\uf232' data-av_iconfont='entypo-fontello' title='' data-avia-related-tooltip='Share on WhatsApp' rel=\"noopener\"><span class='avia_hidden_link_text'>Share on WhatsApp<\/span><\/a><\/li><li class='av-share-link av-social-link-linkedin' ><a target=\"_blank\" aria-label=\"Share on LinkedIn\" href='https:\/\/linkedin.com\/shareArticle?mini=true&#038;title=Nova%20legisla%C3%A7%C3%A3o%20facilita%20negocia%C3%A7%C3%A3o%20de%20d%C3%ADvidas%20perante%20o%20fisco%20federal&#038;url=https:\/\/cardillo.com.br\/en\/nova-legislacao-facilita-negociacao-de-dividas-perante-o-fisco-federal-13\/' aria-hidden='false' data-av_icon='\ue8fc' data-av_iconfont='entypo-fontello' title='' data-avia-related-tooltip='Share on LinkedIn' rel=\"noopener\"><span class='avia_hidden_link_text'>Share on LinkedIn<\/span><\/a><\/li><li class='av-share-link av-social-link-mail' ><a  aria-label=\"Share by Mail\" href='mailto:?subject=Nova%20legisla%C3%A7%C3%A3o%20facilita%20negocia%C3%A7%C3%A3o%20de%20d%C3%ADvidas%20perante%20o%20fisco%20federal&#038;body=https:\/\/cardillo.com.br\/en\/nova-legislacao-facilita-negociacao-de-dividas-perante-o-fisco-federal-13\/' aria-hidden='false' data-av_icon='\ue805' data-av_iconfont='entypo-fontello' title='' data-avia-related-tooltip='Share by Mail'><span class='avia_hidden_link_text'>Share by Mail<\/span><\/a><\/li><\/ul><\/div><\/div><\/p><\/div>\n<style type=\"text\/css\" id=\"style-css-av-lcyzth39-263287994e506041158f836cd6d06c7e\">\n#top .flex_column.av-lcyzth39-263287994e506041158f836cd6d06c7e{\nborder-radius:0px;\n-webkit-border-radius:0px;\n-moz-border-radius:0px;\npadding:0px;\n}\n<\/style>\n<div class='flex_column av-lcyzth39-263287994e506041158f836cd6d06c7e av_three_fifth  avia-builder-el-8  el_after_av_two_fifth  avia-builder-el-last  flex_column_div  av-animated-generic fade-in av-zero-column-padding '   ><section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock  '  style='font-size:16px; '  itemprop=\"text\" ><p>Publicada a Lei 14.754\/2023, que traz altera\u00e7\u00f5es \u00e0 legisla\u00e7\u00e3o do Imposto de Renda quanto \u00e0 incid\u00eancia sobre os fundos de investimentos e sobre a renda obtida no exterior por meio de <em>Offshore<\/em>s, dentre outras disposi\u00e7\u00f5es.<\/p>\n<p><strong>\u00a0&#8211; Da tributa\u00e7\u00e3o de <em>Offshore<\/em>s \u00a0<\/strong><\/p>\n<p>De acordo com a nova reda\u00e7\u00e3o, os lucros auferidos pelas <em>Offshore<\/em>s, em 31 de dezembro de cada ano, ficar\u00e3o sujeitos ao Imposto de Renda, mediante a aplica\u00e7\u00e3o da al\u00edquota de 15%. Antes, a tributa\u00e7\u00e3o ocorria apenas quando os recursos retornavam ao Brasil, pelo crit\u00e9rio da disponibilidade.<\/p>\n<p>As novas disposi\u00e7\u00f5es ser\u00e3o aplicadas \u00e0s controladas, diretas ou indiretas, desde que estejam localizadas em pa\u00edses com tributa\u00e7\u00e3o favorecida, ou caso tenham auferido receita de explora\u00e7\u00e3o de atividade econ\u00f4mica pr\u00f3pria inferior a 60% da renda total.<\/p>\n<p>Outrossim, o texto prev\u00ea a possibilidade de declara\u00e7\u00e3o dos investimentos por meio da <em>Offshore<\/em>\u00a0pela pessoa f\u00edsica na Declara\u00e7\u00e3o de Ajuste Anual \u2013 DAA.<\/p>\n<p><strong>\u00a0&#8211; Da tributa\u00e7\u00e3o de Fundos Exclusivos\u00a0<\/strong><\/p>\n<p>No que concerne \u00e0 tributa\u00e7\u00e3o dos fundos exclusivos, as novas regras preveem a incid\u00eancia de IR, com o emprego da al\u00edquota de 15% para as aplica\u00e7\u00f5es de longo prazo, e 20% para as de curto prazo. O recolhimento dar-se-\u00e1 semestralmente, no sistema de \u201ccome-cotas\u201d, em que haver\u00e1 a reten\u00e7\u00e3o de cotas equivalente ao imposto devido, retido na fonte. Tal sistem\u00e1tica abrange apenas a quantia relativa ao lucro do per\u00edodo e n\u00e3o sobre o capital investido.<\/p>\n<p>Os fundos fechados, que atualmente s\u00e3o tributados apenas no momento do resgate, passam, tamb\u00e9m, a ter incid\u00eancia do imposto sobre os ganhos acumulados.<\/p>\n<p><strong>\u00a0&#8211; Da tributa\u00e7\u00e3o de <em>Trust<\/em>\u00a0<\/strong><\/p>\n<p>Houveram, ainda, inova\u00e7\u00f5es legislativas sobre a tributa\u00e7\u00e3o dos contratos de <em>Trust<\/em>, ferramenta utilizada para a transfer\u00eancia de patrim\u00f4nio para terceiros.<\/p>\n<p>O <em>Trust<\/em>\u00a0\u00e9 definido como uma rela\u00e7\u00e3o jur\u00eddica onde o dono do patrim\u00f4nio transfere bens e direitos para terceiros administrarem. Os recursos permanecem sob a titularidade do dono original e passar\u00e1 ao benefici\u00e1rio apenas no momento da distribui\u00e7\u00e3o ou falecimento desse propriet\u00e1rio.<\/p>\n<p>Nesse sentido, destaca-se a inova\u00e7\u00e3o quando da mudan\u00e7a de titularidade, que passar\u00e1 a ser considerada doa\u00e7\u00e3o ou heran\u00e7a, casos em que haver\u00e1 a incid\u00eancia do Imposto sobre Transmiss\u00e3o Causa Mortis e Doa\u00e7\u00e3o de Quaisquer Bens ou Direitos (ITCMD).<\/p>\n<p>As novas regras produzem efeitos a partir de 1\u00ba de janeiro de 2024.<\/p>\n<p>H\u00e1, entretanto, algumas regras de transi\u00e7\u00e3o, dentre as quais destacamos a possibilidade da antecipa\u00e7\u00e3o do recolhimento do \u201ccome-cotas\u201d, sobre os rendimentos acumulados at\u00e9 31 de dezembro de 2023, com a incid\u00eancia da al\u00edquota de 8% com o primeiro pagamento neste m\u00eas.<\/p>\n<p>Por ser o que competia para o momento, permanecemos \u00e0 disposi\u00e7\u00e3o para dirimir quaisquer d\u00favidas que surjam.<strong>\u00a0<\/strong><\/p>\n<p><strong>CARDILLO, PRADO ROSSI &amp; ALVES SOCIEDADE DE ADVOGADOS<\/strong><\/p>\n<p><strong>Enos Alves: <\/strong><a href=\"mailto:enos@cardillo.com.br\">enos@cardillo.com.br<\/a><strong>\u202f\u202f\u202f\u202f\u202f\u202f\u202f<\/strong><strong>\u00a0William Almeida:<\/strong><strong><u>\u00a0<\/u><\/strong><a href=\"mailto:was@cardillo.com.br\">was@cardillo.com.br<\/a><\/p>\n<p><strong>Bianca Bechelli:<\/strong><strong><u>\u00a0<\/u><\/strong><a href=\"mailto:bab@cardillo.com.br\">bab@cardillo.com.br<\/a><\/p>\n<\/div><\/section><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":2572,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[],"class_list":["post-2568","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cardilho-prado-en"],"_links":{"self":[{"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/posts\/2568","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/comments?post=2568"}],"version-history":[{"count":2,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/posts\/2568\/revisions"}],"predecessor-version":[{"id":2570,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/posts\/2568\/revisions\/2570"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/media\/2572"}],"wp:attachment":[{"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/media?parent=2568"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/categories?post=2568"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/tags?post=2568"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}