Analysis of the Tax Incidence on Trusts Based on Complementary Bill no. 145/2022, Complementary Bill no. 4,758/2020, and Ordinary Law 14,754/2023

Abstract

The present article proposes the study and analysis of tax incidence in the operation of trust/fiduciary agreements. Initially, the first chapter presents an understanding of what trust/fiduciary entails, briefly explaining its nature and legal comprehension to justify the definition established in complementary bill No. 145/2022 and ordinary law 14.754/2023. Following this, the first tax involved in the operation is discussed, namely the Inheritance and Donation Tax, pointing out the peculiarities and conditions that complementary bill No. 4.758/2020 and ordinary law 14.754/2023 regulate in the contractual operation. Subsequently, there is an analysis of the incidence of Income Tax and Proceeds Tax in the operation, providing insights into the nature of the tax, its peculiarities in the operation, international incidence, and case law. Thus, the article concludes with an exposition of understandings regarding the taxation of trust/fiduciary based on the presented regulations, outlining possible legal issues and interpretations of the subject.