{"id":16852,"date":"2026-03-09T12:39:02","date_gmt":"2026-03-09T15:39:02","guid":{"rendered":"https:\/\/fmis-law.com.br\/?p=16852"},"modified":"2026-03-09T12:39:02","modified_gmt":"2026-03-09T15:39:02","slug":"receita-federal-amplia-transparencia-sobre-beneficiarios-finais-em-fundos-de-investimento-e-estruturas-societarias","status":"publish","type":"post","link":"https:\/\/fmis-law.com.br\/en\/receita-federal-amplia-transparencia-sobre-beneficiarios-finais-em-fundos-de-investimento-e-estruturas-societarias\/","title":{"rendered":"Receita Federal amplia transpar\u00eancia sobre benefici\u00e1rios finais em fundos de investimento e estruturas societ\u00e1rias"},"content":{"rendered":"<div class=\"flex flex-col text-sm pb-25\">\n<article class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"request-WEB:8e7b2753-5c54-4990-b41e-aa887be35c15-11\" data-testid=\"conversation-turn-10\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:var(--thread-content-margin-xs,calc(var(--spacing)*4))] @w-sm\/main:[--thread-content-margin:var(--thread-content-margin-sm,calc(var(--spacing)*6))] @w-lg\/main:[--thread-content-margin:var(--thread-content-margin-lg,calc(var(--spacing)*16))] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col gap-4 grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"6d8543c6-8ac4-4779-a75c-e6b6ffe599a1\" data-message-model-slug=\"gpt-5-3\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden\">\n<div class=\"markdown prose dark:prose-invert w-full wrap-break-word dark markdown-new-styling\">\n<p data-start=\"519\" data-end=\"701\">A Receita Federal publicou a Instru\u00e7\u00e3o Normativa n\u00ba 2.290\/2025, atualizando as regras de identifica\u00e7\u00e3o dos benefici\u00e1rios finais de fundos de investimento, empresas e arranjos legais.<\/p>\n<p data-start=\"703\" data-end=\"1170\">A principal mudan\u00e7a da norma \u00e9 a cria\u00e7\u00e3o do Formul\u00e1rio Digital de Benefici\u00e1rios Finais (e-BEF), ferramenta eletr\u00f4nica que permitir\u00e1 \u00e0s entidades informar quem possui, controla ou se beneficia de fundos e empresas, com funcionalidade de pr\u00e9-preenchimento baseada nos cadastros da Receita. As informa\u00e7\u00f5es ser\u00e3o integradas ao Cadastro Nacional da Pessoa Jur\u00eddica (CNPJ) e sujeitas a novos prazos, penalidades e responsabiliza\u00e7\u00e3o penal em caso de dados falsos ou omiss\u00e3o.<\/p>\n<p data-start=\"1172\" data-end=\"1620\">A obriga\u00e7\u00e3o alcan\u00e7a sociedades civis e comerciais, associa\u00e7\u00f5es, cooperativas e funda\u00e7\u00f5es, inclusive as suspensas e inaptas, domiciliadas no Pa\u00eds e inscritas no CNPJ; institui\u00e7\u00f5es financeiras e administradores de fundos de investimento; e entidades ou arranjos legais (trusts) domiciliados no exterior que sejam titulares de direitos, exer\u00e7am atividade ou pratiquem ato ou neg\u00f3cio jur\u00eddico no Pa\u00eds para os quais seja obrigat\u00f3ria a inscri\u00e7\u00e3o no CNPJ.<\/p>\n<p data-start=\"1622\" data-end=\"1824\" data-is-last-node=\"\" data-is-only-node=\"\">Ficam excetuadas da obriga\u00e7\u00e3o as empresas p\u00fablicas, sociedades de economia mista, sociedades an\u00f4nimas abertas e suas controladas, bem como os microempreendedores individuais e as sociedades unipessoais.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"z-0 flex min-h-[46px] justify-start\"><\/div>\n<div class=\"mt-3 w-full empty:hidden\">\n<div class=\"text-center\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\n<div class=\"pointer-events-none h-px w-px absolute bottom-0\" aria-hidden=\"true\" data-edge=\"true\"><\/div>","protected":false},"excerpt":{"rendered":"<p>A Receita Federal publicou a Instru\u00e7\u00e3o Normativa n\u00ba 2.290\/2025, atualizando as regras de identifica\u00e7\u00e3o dos benefici\u00e1rios finais de fundos de investimento, empresas e arranjos legais. A principal mudan\u00e7a da norma \u00e9 a cria\u00e7\u00e3o do Formul\u00e1rio Digital de Benefici\u00e1rios Finais (e-BEF), ferramenta eletr\u00f4nica que permitir\u00e1 \u00e0s entidades informar quem possui, controla ou se beneficia de fundos [&hellip;]<\/p>","protected":false},"author":2,"featured_media":16853,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[1],"tags":[],"class_list":["post-16852","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sem-categoria"],"_links":{"self":[{"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/posts\/16852","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=16852"}],"version-history":[{"count":1,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/posts\/16852\/revisions"}],"predecessor-version":[{"id":16854,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/posts\/16852\/revisions\/16854"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/media\/16853"}],"wp:attachment":[{"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/media?parent=16852"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/categories?post=16852"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/tags?post=16852"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}