English 
Francês 
Alemão 
Italiano 
Japonês 
Norueguês 
Portuguese 
Spanish 
3 min of reading 
4 comments 
Specialists Warn That The Text May Allow Double Taxation, Creating Legal Uncertainty And Conflict Between Federal And States
The Bill No. 1,087/2025, which alters the rules of the Individual Income Tax (IRPF), has raised concern among lawyers and tax experts. Since September 2025, when it went through the Chamber of Deputies, the text raises alarms about the risk of double taxation. This happens because the proposal allows the Federal Government to tax operations already taxed by the States. Furthermore, according to Valor Econômico, the PL maintains donations available in the minimum IR base, which increases the chance of tax and legal conflicts.
Lawyers Warn of State Competence Invasion
The lawyer Felipe de Paula, partner at Levy & Salomão Advogados, states that the project violates the constitutional limits of the States. He emphasizes that donations to individuals without direct hereditary ties are included in the minimum IR base and end up being taxed twice. According to the expert, “the Federal Constitution of 1988 guarantees the States the exclusive right to tax donations”. Thus, if the text advances without changes, the dispute will reach the Federal Supreme Court (STF) and will cause federative insecurity.
-
The Senate approves a bill that criminalizes misogyny, hatred, or aversion towards women, and includes the crime in the Racism Law with a penalty of up to 5 years.
-
Chamber Approves Bill That Allows Pepper Spray for Women Over 16 and Imposes Strict Rules for Purchase, Possession, and Use as Self-Defense
-
Chamber Approves Law to Combat Leucaena, Fast-Growing Plant That Dominates Land and Threatens Native Species in Various Regions of the Country
-
Asset Division: Know What Cannot Be Divided in Case of Divorce
Family Donations Remain Exempt, But Loopholes Persist
On the other hand, the text maintains the exemption for donations in advance of inheritance, such as transfers from parents to children. These operations are excluded from the minimum IR base, which protects traditional succession planning. However, available donations, made to individuals without direct hereditary ties, still run the risk of double taxation. Consequently, costs increase, predictability decreases, and litigation tends to rise. Experts assert that the lack of clarity in the text creates tax uncertainty and pressures families that depend on secure tax planning.
Family Holdings and Dividends Take Center Stage
In addition to donations, the PL 1,087/2025 affects family holdings and the taxation of dividends. Lawyer Manoela Vargas, head of Wealth Planning at TAG Investimentos, explains that the proposal changes the way profits are distributed, which directly impacts companies and families. She states that “the exemption on dividends was one of the main incentives for wealth transformation into corporate entities”. With the new minimum income tax, real estate holdings distributing profits to individuals will pay additional tax, which increases costs and reduces tax efficiency.
Succession Planning Will Need Urgent Review
According to Vargas, the effective rates of IRPJ in these holdings are usually lower than the nominal rates, but the new minimum tax raises the total burden and destabilizes the system. This increases the cost of inventories and successions, in addition to forcing families and companies to review their wealth models. She highlights that “if the reform generates excessive taxation, it could violate the capacity to contribute”. Therefore, the scenario requires immediate review and detailed technical analysis.
Presented by the federal government in May 2025, the PL 1,087/2025 is still pending in the Federal Senate. If the text is approved without corrections, families and companies will need to quickly adjust their planning to avoid double taxation and protect their assets.
What do you think: should the government correct the text to ensure legal certainty, or maintain the proposal to increase federal revenue?
Essa receita federal é o maior esquema de quadrilha de roubo ao cidadão que existe hoje com carta branca do governo até para matar se a pessoa não entregar a nota fiscal da cueca
**** politicos
Esses políticos sangue suga só fazem projetos pra acabar com os pobres um salário mínimo de fome. Porque esses políticos **** não vivem com um salário mínimo salário de fome trabalhando 6 dias por semana não tem direito de tirar um lazer com a família porque não tem dinheiro e ninguém faz. nada
Criam meios para “sabotar” o povo. São verdadeiros parasitas e sangue sugas. Como dizia o Renato Russo na década de 80. “NOSSO PAÍS E SUA **** DE ****, COVARDES, ESTUPRADORES E LADRÕES. País de retrocesso e **** de paletós.