Constitutional Amendment (EC) No. 132/2023, or “Tax Reform on Consumption” brought important changes with regard to the Causa Mortis and Donation Transmission Tax (ITCD) that will especially affect the inheritance and donation of goods abroad and transmissions involving large assets.
In the Academys held on 21/02 and 28/02, Júlia Barreto, Lígia Merlo and Thiago Braichi, from the Freitas Ferraz tax team, clarified the main doubts related to EC nº 132/2023 and the ITCD. On this occasion, questions such as:
– What changes with the Tax Reform in relation to ITCD?
– Are these changes already in force?
– The transmission of assets through inheritance and donations will become more expensive.
The material that accompanied the presentation can be viewed at this link:
Freitas Ferraz Academy – Tax Reform and ITCD
