In continuation of the Legal Advisories on the regulation of the IBS and the CBS, we set forth the main features of the Specific Regime for Real Estate Transactions.
Insights
Regulation of the IBS and CBS - Specific Regime for Real Estate Transactions
Feb 2025
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Electronic Judicial Domicile
Mar 2026 -
Obligations of Limited Liability Companies with the IRS - Filing of Form 5472
Mar 2026 -
Deadline for Filing the Reference Form and the Electronic Compliance Declaration with the CVM Falls on March 31, 2026
Mar 2026 -
CVM Expands the Possibility of Assignment to FIDCs of Receivables by Companies Under Restructuring Proceedings
Mar 2026
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Congress Approves Bill No. 1,087 - Income Tax on Dividends and Minimum Income Taxation
Nov 2025 -
CVM Issues Public Consultation to Enhance the Rules Applicable to Real Estate Investment Funds (FIIs)
Nov 2025 -
Central Bank of Brazil Publishes New Security Measures for the National Financial System
Sep 2025 -
Declaration of Bank Accounts and Financial Investments Held Abroad: FBAR (Foreign Bank and Financial Accounts Report)
Aug 2025
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Brazilian Federal Supreme Court Reinstates IOF Rate Increases with Retroactive Effect and the Brazilian Federal Revenue Service Limits Retroactivity
Jul 2025 -
Federal Government Increases IOF Rates on Credit, Foreign Exchange, and VGBL Transactions
May 2025 -
CMN Further Amends the Rules on Underlying Assets for CRIs, CRAs, and CDCAs
May 2025 -
Bill on the Minimum Personal Income Tax
Mar 2025
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Presidential Office Publishes New Rules for Private-Sector Payroll-Deductible Credit
Mar 2025 -
CVM Issues Guidance on the Registration of FIAGROs
Feb 2025 -
Declaration of Brazilian Capitals Held Abroad - CBE 2025 (Reference Date: December 31, 2024)
Feb 2025 -
Regulation of the IBS and CBS - Specific Regime for Financial Services
Jan 2025