{"id":16327,"date":"2025-06-10T08:21:26","date_gmt":"2025-06-10T11:21:26","guid":{"rendered":"https:\/\/fmis-law.com.br\/?p=16327"},"modified":"2025-06-10T08:21:26","modified_gmt":"2025-06-10T11:21:26","slug":"receita-federal-passa-a-exigir-declaracao-e-tributacao-de-trusts-no-exterior","status":"publish","type":"post","link":"https:\/\/fmis-law.com.br\/en\/receita-federal-passa-a-exigir-declaracao-e-tributacao-de-trusts-no-exterior\/","title":{"rendered":"Receita Federal passa a exigir Declara\u00e7\u00e3o e Tributa\u00e7\u00e3o de Trusts no Exterior"},"content":{"rendered":"<p><span class=\"TextRun SCXW266275649 BCX0\" lang=\"PT-BR\" xml:lang=\"PT-BR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW266275649 BCX0\">A Receita Federal<\/span><span class=\"NormalTextRun SCXW266275649 BCX0\">, por meio da Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 75, firmou o entendimento que, no caso de <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW266275649 BCX0\">trust<\/span><span class=\"NormalTextRun SCXW266275649 BCX0\"> irrevog\u00e1vel<\/span><span class=\"NormalTextRun SCXW266275649 BCX0\"> e discricion\u00e1rio<\/span><span class=\"NormalTextRun SCXW266275649 BCX0\">,<\/span><span class=\"NormalTextRun SCXW266275649 BCX0\"> a mera expectativa de direito \u00e9 suficiente<\/span> <span class=\"NormalTextRun SCXW266275649 BCX0\">para<\/span><span class=\"NormalTextRun SCXW266275649 BCX0\"> c<\/span><span class=\"NormalTextRun SCXW266275649 BCX0\">onfigurar<\/span><span class=\"NormalTextRun SCXW266275649 BCX0\"> a condi\u00e7\u00e3o de benefici\u00e1rio<\/span><span class=\"NormalTextRun SCXW266275649 BCX0\">, com base na <\/span><span class=\"NormalTextRun SCXW266275649 BCX0\">Lei n\u00ba 14.754\/2023<\/span><span class=\"NormalTextRun SCXW266275649 BCX0\">. Dessa forma, os indiv\u00edduos designados como benefici\u00e1rios de <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW266275649 BCX0\">trusts<\/span><span class=\"NormalTextRun SCXW266275649 BCX0\"> constitu\u00eddos no exterior por meio de <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW266275649 BCX0\">offshores<\/span><span class=\"NormalTextRun SCXW266275649 BCX0\">, com patrim\u00f4nio <\/span><span class=\"NormalTextRun SCXW266275649 BCX0\">para ser utilizado apenas em situa\u00e7\u00f5es de extrema necessidade, deve<\/span><span class=\"NormalTextRun SCXW266275649 BCX0\">m<\/span><span class=\"NormalTextRun SCXW266275649 BCX0\"> declarar e tributar rendimentos e ganhos de capital no Imposto de Renda (IRPF)<\/span><span class=\"NormalTextRun SCXW266275649 BCX0\">.<\/span><\/span><span class=\"EOP SCXW266275649 BCX0\" data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>A Receita Federal, por meio da Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 75, firmou o entendimento que, no caso de trust irrevog\u00e1vel e discricion\u00e1rio, a mera expectativa de direito \u00e9 suficiente para configurar a condi\u00e7\u00e3o de benefici\u00e1rio, com base na Lei n\u00ba 14.754\/2023. Dessa forma, os indiv\u00edduos designados como benefici\u00e1rios de trusts constitu\u00eddos no exterior por [&hellip;]<\/p>","protected":false},"author":2,"featured_media":16328,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[67],"tags":[],"class_list":["post-16327","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-direito-tributario"],"_links":{"self":[{"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/posts\/16327","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/comments?post=16327"}],"version-history":[{"count":1,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/posts\/16327\/revisions"}],"predecessor-version":[{"id":16329,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/posts\/16327\/revisions\/16329"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/media\/16328"}],"wp:attachment":[{"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/media?parent=16327"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/categories?post=16327"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/tags?post=16327"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}