Brazil: Withholding Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Withholding Income Tax At A Zero Rate And Export Financing

On February 23, the Brazilian Federal Government published Decree No. 12,851/2026, delegating regulation of the method for proving the allocation of financing to exports to the Special Department of Federal Revenue of Brazil.

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Mayer Brown

Update: Dutch Advocate General Confirms IoNE Qualifies Exclusively As Dividend Under NL-Brazil Tax Treaty

Following our earlier news updates on the qualification of Brazilian Interest on Net Equity (IoNE), the Dutch Courts of Appeal in The Hague (13 March 2025, The Hague Court) and 's-Hertogenbosch...

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Loyens & Loeff

Tax News Alert | Brazil – Law 15,270/2025: Dividend Withholding Tax Returns In 2026

Brazil has enacted Law 15,270/2025 (published Nov 27, 2025), reintroducing withholding income tax on dividends after nearly three decades of exemption.

AM

Alvarez & Marsal

Bringing The Battery Value Chain To Brazil: A Transformational Little Piece Of Legislation

Financing new capex intensive projects in Brazil has long been a complex undertaking.

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Herbert Smith Freehills Kramer LLP

Enactment Of Law No. 15,270/2025, Which Establishes Dividend Taxation, Expands The Exemption Threshold, And Introduces A Minimum Tax On High Incomes

MB

Mayer Brown

Novas regras para tributação da renda das Pessoas Físicas

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Koury Lopes Advogados

Implications Of The Newly Introduced Brazilian 10% WHT On Outbound Dividends

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Koury Lopes Advogados

Tributação de dividendos: entenda os impactos do Projeto de Lei 1087/2025

KL

Koury Lopes Advogados

Sócios de Tributário participam de livro sobre sistemas tributários brasileiro e alemão

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Koury Lopes Advogados

Tributação Da Folha De Salários É Campo Rico Para Discussões Judiciais; Saiba Como Funciona

KL

Koury Lopes Advogados

Ministério da Saúde passa a cobrar IRRF sobre pagamentos feitos ao exterior

KL

Koury Lopes Advogados

Foreign Investor Manages To Exempt Income Tax In TRF-3; Read The Newsletter

KL

Koury Lopes Advogados

Agreement To Avoid Double Taxation Between Brazil And Singapore Promulgated

KL

Koury Lopes Advogados

Promulgado O Acordo Para Evitar A Dupla Tributação Entre Brasil E Singapura

KL

Koury Lopes Advogados

IBAMA Opens Public Consultation On Offshore Disposal Of Drilling Fluids And Cuttings

Brazil Environment

MB

Mayer Brown

Cryptoassets, Corporate Distress And The Challenges Of Asset Tracing In Brazil

Brazil Technology

Rayes e Fagundes Advogados

Secondary Meaning In Brazil: Effective Recognition Under A Consolidated Set Of Rules

VI

Venturini IP

Tese do Século: Receita Federal intensifica glosas e restringe compensações

KL

Koury Lopes Advogados

Stablecoin Regulation: What BCB Instruction No. 701/2026 Changes For The Market

KL

Koury Lopes Advogados

Why The Choice Of Aircraft Leasing Location Is Critical As Financing Requirements Change And Tax Legislation Evolves

Aircraft leasing was a lifeline for airlines during the Covid-19 crisis. Our experts explain why the choice of lessor location is more important than ever.

Worldwide Finance

TG

TMF Group BV

Why The Choice Of Airline Leasing Location Is Critical As Financing Requirements Change And Tax Legislation Evolves

Aircraft leasing was a lifeline for airlines during the Covid-19 crisis. Our experts explain why the choice of lessor location is more important than ever.

Brazil Transport

TG

TMF Group BV

Why The Choice Of Lessor Location Is More Important Than Ever As Airline Financing Requirements Change And Tax Legislation Evolves.

Aircraft leasing was a lifeline for airlines during the COVID-19 crisis. Faced with unprecedented cash burn challenges, many operators sold and leased back chunks of their fleets to shore up liquidity.

TG

TMF Group BV

Informativo De Jurisprudência Tributária – STF E STJ

Recurso Extraordinário nº 630.137 – Tema 317 – Auto-aplicabilidade da imunidade relativa à contribuição sobre os proventos de aposentadorias e pensões dos servidores públicos, prevista no art.

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Mayer Brown

Brazilian Tax Review - April 2021

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Gaia Silva Gaede Advogados

Imposto Sobre Serviços Digitais – Um Mal Necessário?

TG

TMF Group BV

Boletim Tributário | Dezembro 2019

TA

TozziniFreire Advogados

Newsletter - KLA Setembro

Brazil Commercial

KL

Koury Lopes Advogados

Tributário & Aduaneiro | N°55

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Veirano e Advogados Associados

Brazilian Tax Review – August 2019

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Gaia Silva Gaede Advogados

Tax Challenges Regarding Online Advertising

Brazil Media & IT

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Gaia Silva Gaede Advogados

Brazilian Tax Review – April 2019

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Gaia Silva Gaede Advogados

Entendendo as complexidades das obrigações do SPED para impostos no Brasil

TG

TMF Group BV

Comprender las dificultades de las obligaciones SPED para impuestos en Brasil

TG

TMF Group BV

Tax Challenges Regarding Online Advertising

It is well known that the constant increase in the number of Internet users has significantly changed various parts of the economy.

Brazil Media & IT

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Gaia Silva Gaede Advogados

Brazilian Tax Review – April 2019

There have been important Developments in Brazil's DTC network in the last month. In a nutshell, Brazil and Poland are negotiating a DTC aiming to facilitate trade and economic relations between the countries, which currently face obstacles.

GS

Gaia Silva Gaede Advogados

Entendendo as complexidades das obrigações do SPED para impostos no Brasil

Empresas brasileiras têm uma alta carga tributária com obrigações complicadas que estão em constante mudança. Estas obrigações são parte de um sistema digital especializado no Brasil chamado SPED.

TG

TMF Group BV

Comprender las dificultades de las obligaciones SPED para impuestos en Brasil

Las compañías brasileras tienen una elevada carga tributaria con obligaciones a cumplir complicadas y en constante cambio. Estas obligaciones son parte de un sistema digital especializado en Brasil llamado SPED.

TG

TMF Group BV

Understanding The Complexities Of SPED Obligations For Taxes In Brazil

TG

TMF Group BV

Brazilian Tax Review – Janeiro/Fevereiro 2018

Seguindo as regras da Lei Complementar nº 160/2017, os Estados aprovaram um acordo (Convênio ICMS nº 190/2017) que fixa as regras para a convalidação de incentivos fiscais...

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Gaia Silva Gaede Advogados

Brazilian Tax Review – January/February 2018

Following the rules in Supplementary Law 160/2017, the states have approved an agreement (ICMS Convention 190/2017) that establishes rules for validating tax incentives granted improperly...

GS

Gaia Silva Gaede Advogados

Aprovação do novo modelo de tributação para o setor de óleo e gás

Com a publicação das Instruções Normativas (INs) 1778, 1780 e 1781 no dia 2/1/2017, e a Lei 13586 em 29/12/2017...

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Veirano e Advogados Associados

Taxation Of Investment Funds: Analysis Of New Regime

Changes have been introduced to the taxation of investments on several types of Brazilian funds, including those established as a closed condominium ("Closed Funds").

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Levy & Salomao Advogados

Provisional Measure Modifies The Taxation On Investment Funds In Brazil

TA

TozziniFreire Advogados

Brazilian Tax Review - December 2017

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Gaia Silva Gaede Advogados

Brazilian Government Extends The REPETRO Until 2040 And Changes Tax Rules Pertinent To The Taxation Of The Oil And Gas Industry

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Demarest

Federal Government Amends The Tax Treatment Applied To Oil And Gas Companies

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Felsberg e Associados

Brazilian Federal Revenue Service Updates List Of Tax Havens

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Cascione, Pulino, Boulos & Santos Advogados

Consultation Ruling Denies IRRF Exemption On CRI Earnings

TA

TozziniFreire Advogados

New Market Entry: The Brazilian Franchise Guide For International Marks

Brazil Commercial

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Daniel Law

Brazilian Tax Review – September/October 2016

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Gaia Silva Gaede Advogados

Taxation Of The Capitalisation Of Brazilian Companies With Intangibles By Non-Residents

GS

Gaia Silva Gaede Advogados

Disclosure Of The "Accident Prevention Factor" – FAP Applicable To 2017

TR

Trench Rossi Watanabe Advogados

New Guidelines on the Tax Aspects of Cost-Sharing Agreements

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Gaia Silva Gaede Advogados

Brazilian Tax Review – February/March/April 2016

GS

Gaia Silva Gaede Advogados

Important Tax Changes For 2016

GS

Gaia Silva Gaede Advogados

Provisional Measure No. 694/2015 Is No Longer Valid

TR

Trench Rossi Watanabe Advogados

Tax Treaty Series: The Bilateral Income Tax Treaty Between Brazil And Canada

TA

TozziniFreire Advogados

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