Brazil rules US LLCs owned by Brazilian residents are privileged tax regimes
Brazil’s tax authority, the Federal Revenue Service (RFB) has determined that US Limited Liability Companies owned by Brazilian tax residents qualify as privileged tax regimes, triggering automatic annual taxation requirements. The decision came
See MoreBrazil mandates national NFS-e for Simples Nacional taxpayers from September 2026
The Brazilian Federal Revenue Service has introduced mandatory issuance of the national standard Electronic Service Invoice for taxpayers under the Simples Nacional regime, according to Resolution CGSN No. 189 of 23 April 2026, published in the
See MoreBrazil plans oil revenue windfall to fund fuel tax relief
Brazil's government has introduced legislation proposing to use windfall revenue from elevated oil prices to finance temporary cuts in federal fuel taxes, as geopolitical tensions in the Middle East drive energy costs higher. Planning Minister
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Brazil to regulate critical minerals without tax incentives
Brazil plans to regulate its critical minerals sector without offering new tax breaks, Finance Minister Dario Durigan announced on Friday, 24 April 2026, emphasising the country's focus on national sovereignty and domestic value addition. Durigan
See MoreBrazil, Germany advance talks on new income tax treaty negotiations
Brazil and Germany announced plans to intensify negotiations on a new income tax treaty during their Joint Declaration on the 3rd German-Brazilian Intergovernmental Consultations in Hanover on 20 April 2026. The proposed agreement aims to boost
See MoreBrazil: RFB releases 2026 individual tax guide with FAQs
The Brazilian Federal Revenue Service has published its updated individual tax guidance document, "Questions and Answers IRPF 2026," to help citizens complete their annual income tax returns accurately on 22 April 2026. The publication addresses
See MoreBrazil: RFB consults substance-based tax incentive safe harbour rules
Brazil's Federal Revenue Service has initiated a public consultation on significant amendments to Normative Instruction RFB No. 2.228, issued on 3 October 2024. The proposed changes aim to align the country's qualified domestic minimum top-up tax
See MoreBrazi: RFB consults on CSLL surcharge regulation updates
Brazil’s tax authority, the Federal Revenue Service (RFB) has launched a public consultation process on 17 April 2026 to amend Normative Instruction RFB No. 2,228/2024, which governs the CSLL Surcharge. Interested parties can submit their
See MoreBrazil warns of new digital scams involving fake income tax return
Brazil’s Federal Revenue Service has issued a warning about new digital scams after receiving reports of fraudulent messages in which criminals impersonate the agency to deceive taxpayers into accessing fake links and disclosing personal
See MoreBrazil plans tighter spending rules, tax break curbs from 2027
Guilherme Mello, Brazil’s Planning Ministry's newly appointed executive secretary, said on Wednesday, 8 April 2026, that Brazil is pressing ahead with fiscal discipline despite an upcoming presidential election, with new spending caps and
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Brazil raises presumed profit margins for corporate income, social contribution taxes
Brazil’s tax authority, the Federal Revenue Service (RFB) issued Normative Instruction No. 2,306 on 23 January 2026, modifying the taxation framework for companies operating under the presumed profit regime. The changes establish a tiered system
See MoreBrazil: New transfer pricing framework brings strategic shift for multinationals
Brazil has fundamentally restructured its transfer pricing system through Law No. 14,596/2023 and RFB Normative Instruction No. 2,161/2023, marking a decisive shift toward OECD standards. The arm's length principle takes centre stage The
See MoreBrazil introduces tax debits, credits reporting for CSLL minimum top-up tax
Brazil’s tax authority, the Federal Revenue Service (RFB), has introduced new reporting requirements for the additional social contribution on net profits (CSLL) implemented as a qualified domestic minimum top-up tax under global anti-base erosion
See MoreBrazil: RFB launches Federal Tax Debits and Credits Declaration Generator program with updated filing rules
Brazil’s tax authority, the Federal Revenue Service (RFB) announced, on 6 April 2026 that it has launched Version 3.9 of the Federal Tax Debits and Credits Declaration Generator (PGD DCTF), which is now available for download. This update
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Switzerland: FTA updates overview of tax treaty effects with Brazil
The Swiss Federal Tax Administration (FTA) released a revised overview on 26 March 2026, detailing the impact of the tax treaty with Brazil. The update incorporates two key modifications to Brazil’s domestic withholding tax rules, effective from 1
See MoreBrazil warns micro-businesses of potential Simples Nacional exclusion over unpaid tax debts
Brazil’s tax authority, the Federal Revenue Service (RFB), has announced on 26 March 2026 that individual micro-entrepreneurs (MEI), micro-enterprises (ME), and small businesses (EPP) may face potential removal from the Simples Nacional tax regime
See MoreBrazil: RFB launches major compliance rewards system for corporate taxpayers
Brazil’s tax authority, the Federal Revenue Service (RFB), has introduced three comprehensive regulatory instructions on 27 March 2026, implementing compliance programmes under Complementary Law No. 225/2026, the Taxpayer Defence
See MoreBrazil cuts diesel taxes to shield citizens from oil price surge
Brazil’s government has enacted urgent measures to lower diesel prices as international oil costs spike due to armed conflict involving the US, Israel, and Iran, compounded by escalating tensions near the Strait of Hormuz—a strategic waterway
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