New Income Tax Bill Threatens Family Planning and Could Impose Double Tax on Inheritances and Donations

Written by Caio Aviz

Published on 20/10/2025 at 17:56

Documento ilustrativo mostra boleto de imposto sobre heranças e doações, destacando o impacto tributário abordado no PL 1.087/2025.

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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.

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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.

ARTICLE CONTINUES BELOW

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?

4 Comments

most recent

older Most voted

Alfredo

#186459

27/10/2025 14:01

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

Respond

Ivorli figueiredo

#185252

24/10/2025 06:32

**** politicos

Respond

José Ferreira da Silva

#185076

23/10/2025 10:58

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

Respond

Laerte

#185250

Reply to José Ferreira da Silva

24/10/2025 06:22

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.

Respond

New Income Tax Bill Threatens Family Planning and Could Impose Double Tax on Inheritances and Donations

Specialists Warn That The Text May Allow Double Taxation, Creating Legal Uncertainty And Conflict Between Federal And States

Lawyers Warn of State Competence Invasion

Family Donations Remain Exempt, But Loopholes Persist

Family Holdings and Dividends Take Center Stage

Succession Planning Will Need Urgent Review

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New Income Tax Bill Threatens Family Planning and Could Impose Double Tax on Inheritances and Donations

Specialists Warn That The Text May Allow Double Taxation, Creating Legal Uncertainty And Conflict Between Federal And States

Lawyers Warn of State Competence Invasion

Family Donations Remain Exempt, But Loopholes Persist

Family Holdings and Dividends Take Center Stage

Succession Planning Will Need Urgent Review

A giant printer called the “Ferrari” of concrete has landed in Latin America and can already build a 120-square-meter house in just 48 hours, making the traditional construction site look like something from the last century.

Brazil will harvest a record crop of up to 357 million tons of grains, but it does not have the capacity to store a large part of it. The storage deficit has reached the highest level in history and is equivalent to almost the entire production of Argentina.

Four times faster than the Concorde, capable of taking passengers from New York to London in less than an hour at Mach 5.5, and with an engine that switches from turbojet to ramjet mid-flight at Mach 3.5, the Hermeus Quarterhorse went from paper to its first flight in just 19 months.

Under nearly 2 kilometers of ice in Antarctica, scientists have discovered an ancient landscape sculpted by rivers up to 60 million years ago, the size of Wales, preserved as a time capsule that could help predict the advance of ice towards the ocean.

She started by collecting oyster shells from restaurants and today she has already accumulated more than 10 tons to restore reefs, recover coastal habitats, and demonstrate how a common waste can become a tool for ocean conservation.

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Brazilian works at 5,200 meters altitude in the Atacama Desert, where telescopes face -45°C and winds of 100 km/h to search for the oldest light in the Universe and investigate the beginning of everything nearly 14 billion years ago.