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Brazil dividend tax reform 2025

Brazil’s 2025 Dividend Tax Reform: Key Implications for Individuals and Holding Companies

Brazil is on the verge of implementing a landmark overhaul of its dividend taxation system, poised to affect both domestic and international investors. On March 18, 2025, the country’s Executive Branch submitted Bill No. 1,087/25 to the Legislative Branch, outlining sweeping changes to individual income tax and dividend taxation. If enacted, these changes will come...

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