Impacts of PLP 108/24: is it time to think about succession planning?
The Tax Reform Bill is in the regulatory phase and already has some new features regarding the Tax on the Transfer of Goods or Rights (ITCMD). Currently before the Chamber of Deputies, the Complementary Bill – PLP 108/24, which provides, among other things, for the administrative tax process for the Tax on Goods and Services […]
Succession in the agro-industrial enterprise
The article “Succession in the agro-industrial enterprise”, by Leonardo Cotta Pereira, Head of Corporate Law at Marcos Martins Advogados, is featured on the O Hoje portal. The lawyer comments that agribusiness has been gaining more and more prominence in the world economy and in business activity, requiring its administrators to efficiently manage resources and production […]
Likely increase in ITCMD leads to need for succession planning
The tax reform text was recently approved by the House of Representatives and has already been submitted to the Senate. It approved the unification of taxes on consumption – PIS, Cofins, IPI, state ICMS and municipal ISS – into two taxes, the Tax on Goods and Services (IBS) and the Contribution on Goods and Services […]
Likely increase in ITCMD leads to need for succession planning
The article “Probable increase in ITCMD leads to the need for succession planning”, by Leonardo Cotta Pereira, Head of the Corporate area at Marcos Martins Advogados, is featured in the Estadão newspaper. The lawyer comments that, if the current Tax Reform proposal is approved, there is a serious risk of an increase in the rate […]
Inheritance tax: the importance of succession planning
The article “Taxation on inheritance: the importance of succession planning”, by lawyer Tiago Aparecido, is featured on the Rota Jurídica portal. Due by the heir, the Causa Mortis and Donation Transfer Tax (ITCMD) is calculated on assets and rights representing the equity or capital of a company, such as a share, quota, share, civil or […]
How do new family structures impact succession planning?
The article “How do new family structures impact succession planning?”, by lawyer Jayme Petra de Mello Neto, is featured on the Âmbito Jurídico portal. The traditional concept of family, consisting of a man and a woman united by marriage and with legitimate children, is no longer the only option. For some years now, the courts […]
Inheritance tax: the importance of succession planning
Tiago Aparecido da SilvaLawyer at Marcos Martins Advogados In Brazil, the tax due in the event of death is the Causa Mortis and Donation Transfer Tax – ITCMD, which, depending on the state, can be up to 8% of what is inherited. This tax, payable by the heir, is calculated on assets and rights representing […]
“Direito ao Negócio” Podcast #13 – New family structures and the impact on succession planning
Another episode of our podcast Direito ao Negócio is up, with the theme “New family structures and the impact on succession planning”. Dr. Jayme Petra de Mello Neto, Legal Coordinator at Marcos Martins Advogados, comments on the importance of carrying out succession planning taking into account new family structures. Carrying out business succession planning, which […]
How do new family structures impact succession planning?
Jayme Petra de Mello NetoLawyer at Marcos Martins Advogados The traditional concept of family – made up of a man and a woman united by marriage and with legitimate children as descendants – is no longer the only option. For some years now, the courts have been adapting to the transformations in society, seeking to […]
Pandemic causes search for wills and succession planning to skyrocket
An article by Dr. Thais Cordero, published on the Rota Jurídica portal, discusses the increase in demand for succession planning and wills during the Covid-19 crisis. The lawyer highlights the main points of the Family Holding, a recommended form of succession planning. Read the full article here.