ARTICLE · 29 NOVEMBER 2013

Lucro Do Exterior - Pessoas Físicas

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Em 12 de novembro de 2013, foi publicada a Medida Provisória n. 627 ("MP 627/2013") que, dentre outras alterações relevantes, em seus artigos 89 a 91, alterou a forma de tributação dos investimentos que pessoas físicas residentes fiscais no Brasil detenham no exterior.

BrazilTax

Claudia Bonelli

Rafael Mallmann

Gustavo Nygaard

Leonardo Azevedo Ventura

Marco AntôNio Ruzene

Maurício Braga Chapinoti

Vinicius Jucá Alves

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Em 12 de novembro de 2013, foi publicada a Medida Provisória n. 627 ("MP 627/2013") que, dentre outras alterações relevantes, em seus artigos 89 a 91, alterou a forma de tributação dos investimentos que pessoas físicas residentes fiscais no Brasil detenham no exterior.

Segundo tais novas regras, as pessoas físicas deverão reconhecer e sujeitar à tributação no Brasil, antecipadamente, os lucros auferidos no exterior através de participações em sociedades controladas.

De acordo com a nova regra, em vigor a partir de 1º de janeiro de 2015, os lucros decorrentes de participações em sociedades controladas domiciliadas no exterior serão considerados disponibilizados para a pessoa física controladora residente no Brasil na data do balanço no qual tiverem sido apurados e estarão sujeitos à tributação do Imposto sobre a Renda, caso:

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