Privacy Overview

This site uses cookies to enhance your browsing experience. Among these, the cookies that are categorized as necessary are stored on your browser as they are essential for the basic functionalities of the website. We also use third-party cookies that help us analyze and understand how you use this website. Read our Privacy Policy.

Sempre ativo

Os cookies necessários são necessários para habilitar os recursos básicos deste site, como fornecer login seguro ou ajustar suas preferências de consentimento. Esses cookies não armazenam nenhum dado de identificação pessoal.

Insights > Client Alerts

Client Alerts

Law approves changes to income tax levied on investments in FIPs

October 31st, 2023

Law 14,711/23, enacted by the Federal Government, implemented changes to the legal requirements related to the levy of the withholding income tax (“WHT”) on investments in Private Equity Investment Funds (“FIPs”). The new legislation also amended the rules regarding the composition of the fund’s portfolio, the percentage of quota holder participation, the qualification of funds as investment entities, and the extension of the tax benefit to foreign sovereign wealth funds.

Click here or the image below to access the detailed document on this topic.

 

For more information on the other changes brought by the new rule, click here.


Related Areas

Tax

Share

Client Alerts