Como NÃO PAGAR IMPOSTO DE DOAÇÃO OU HERANÇA recebida no EXTERIOR?

There are three tax concerns you need to consider. The first is abroad, which concerns the possible existence of an inheritance tax in the country where the assets are located. The second and third are internal concerns, which relate to Income Tax and ITCMD, also known as Inheritance and Gift Tax. So let's go. Regarding inheritance tax, it's difficult to make a generic video because it will depend a lot on which country you sent your assets to. Some countries have inheritance tax, others don't. Others have it, but only for residents. Some countries have tax agreements with Brazil, others don't. So it really varies from case to case. But considering that most people end up sending money to the United States, I need to draw attention to the fact that there the inheritance tax can reach an insane 40% of your assets. It's true that up to $60,000 invested abroad, which at today's exchange rate is around R$340,000, you don't have to pay this inheritance tax, called Estate Tax. But beyond that, the tax starts to apply at a progressive rate, as you can see in the table on the screen. Note that it starts at 18% and goes up to 40% on the amount exceeding $60,000. If he left $65,000, for example, then the $60,000 will be exempt, but the $5,000 that exceeded the exemption threshold will be taxed. And it doesn't matter if you don't live there, if you have a joint account with your spouse or not, there's no way around it, if you don't plan, you could end up leaving almost half of everything you have to Uncle Sam. You can be sure that your children won't like that at all. But the good news is that you can avoid paying this tax if all your investments abroad are made in the name of an offshore company. I've already made a video explaining this point in more detail, I'll leave it here on i-zinho so you can check it out. As for the taxes that apply within Brazil, as I said, we have Income Tax and ITCMD. As for how Income Tax is levied, there's not much mystery. It's a federal tax that applies at a rate of 15% to 22.5% on the capital gain that the heir or beneficiary of the donation has. In addition, it is also possible to mitigate this taxation if you have a patrimonial holding company, a company that manages the assets. Now, the key point here is regarding ITCMD. ITCMD is a donation or inheritance tax. It is a state tax, so it will vary depending on the state in question, but it is usually around 4% to 8% in most cases. And the situation starts to get controversial in cases where there is a donation but the donor resides abroad, or where there is an inheritance and the deceased owned their assets abroad, or was domiciled abroad. In these cases, the Federal Constitution requires a supplementary law to define how this tax would be levied. But that's where the problems begin, because this supplementary law still doesn't exist, but the states and the Federal District haven't paid much attention to it and have started demanding the ITCMD (Inheritance and Gift Tax) in their respective local laws. So, in many states, we will have an ordinary state law that determines how the ITCMD is levied in these cases where the donor or deceased had assets abroad or lived abroad, but this law is, in my understanding, completely unconstitutional. And although it is unconstitutional, the tax authorities understand it differently. They made a legal argument that, even though the Federal Constitution requires a supplementary law to regulate the ITCMD (Inheritance and Gift Tax), it also authorizes states, in the absence of a federal law establishing general rules, to create their own laws on the national tax system. And logically, this caused a problem. On one side, we have the federal revenue service wanting to collect taxes, and on the other, we have taxpayers understanding that this collection is unconstitutional. This ended up in the courts of several Brazilian states, I think even all of them. What happened was that some states established jurisprudence in favor of the taxpayer, as is the case in São Paulo, while others established jurisprudence in favor of the tax authorities, as is the case in Rio de Janeiro. And then, as is customary when there is this type of controversy in constitutional matters, the issue went up to the Supreme Federal Court to decide which court is right. And do you know what the Supreme Federal Court (STF) did? Well, the first thing it did was recognize the general repercussion of the issue, which means they suspended all ongoing proceedings related to it until the court decides who is right.