Leandro Alves

Initiative supports debt relief, restores credit access, and strengthens small-scale agriculture The Brazilian government has launched Desenrola Rural, a new debt regularization program aimed at helping family farmers and agricultural cooperatives renegotiate their rural debts and regain access to financing. The program was established through Decree No. 12,381 of February 11, 2025. What Is Desenrola … Read more

Unanimous decision reinforces taxpayers’ direct access to court without bureaucratic delays In a ruling with nationwide impact, Brazil’s Supreme Federal Court (STF) held that taxpayers are not required to submit an administrative request before filing a lawsuit to claim exemption from income tax (IR) due to serious illness, or to seek the refund of taxes … Read more

STF rules that qualified tax fines must not exceed 100% of the tax owed, unless in cases of repeat offenses In a landmark ruling under General Repercussion Topic 863, Brazil’s Supreme Federal Court (STF) set clear limits on the application of qualified tax penalties for fraud, evasion, or collusion. The Court held that such fines … Read more

Civil society questions constitutionality of new rules limiting tax exemptions for people with disabilities Brazil’s Supreme Federal Court (STF) is reviewing a new constitutional challenge to provisions of the Tax Reform law (Complementary Law No. 214/2025). The National Association for the Support of People with Disabilities (ANAPCD) filed Direct Action of Unconstitutionality (ADI) No. 7790, … Read more

Ruling secures tax refunds for beneficiaries and reinforces the legal separation between inheritance and private retirement assets Brazil’s Supreme Federal Court (STF) has upheld its 2023 ruling that state governments may not levy ITCMD — the tax on inheritance and gifts — on amounts received by beneficiaries of private pension plans (VGBL and PGBL) following … Read more

Brazil’s Superior Court strengthens tools for tax collection, limiting taxpayers’ ability to invoke time-bar defenses In a significant ruling, the Second Panel of Brazil’s Superior Court of Justice (STJ) confirmed that freezing a debtor’s assets is sufficient to interrupt the running of the statute of limitations (prescrição intercorrente) in tax enforcement cases — regardless of … Read more

STF ensures taxpayers can go directly to court to claim exemption or refunds without bureaucratic delay In a unanimous decision, Brazil’s Federal Supreme Court (STF) ruled that taxpayers seeking income tax (IR) exemption due to serious illness or requesting a refund for taxes unduly paid (known in Brazil as restituição do indébito) do not need … Read more

Brazil’s Superior Court clarifies taxpayer status in fiduciary alienation, reinforcing legal certainty for lenders and the real estate sector On March 12, 2025, Brazil’s Superior Court of Justice (STJ) issued a binding ruling under Repetitive Theme No. 1,158, establishing that a fiduciary creditor is not liable for urban property tax (IPTU) on real estate held … Read more

A Brazilian court suspended a PGFN rule blocking a school from joining a new tax settlement program. The judge ruled the two-year restriction illegal and disproportionate, emphasizing taxpayer rights and economic recovery. The decision restores access, suspends the debt, and ensures continued fiscal compliance for the institution.

Brazil’s 2026 income tax reform proposes lower taxes for low-income earners and introduces a minimum tax on high-income individuals. Key changes include monthly and annual tax relief, a 10% minimum tax on earnings above R$600,000/year, and dividend withholding over R$50,000/month, with stricter compliance for wealthier taxpayers.