{"id":5968,"date":"2023-05-02T15:31:14","date_gmt":"2023-05-02T18:31:14","guid":{"rendered":"https:\/\/bvp.letsite.com.br\/?p=5968"},"modified":"2023-05-02T15:31:14","modified_gmt":"2023-05-02T18:31:14","slug":"allteracoes-regras-tributacao-investimentos-exterior","status":"publish","type":"post","link":"https:\/\/bvp.adv.br\/en\/allteracoes-regras-tributacao-investimentos-exterior\/","title":{"rendered":"Saiba quais foram as altera\u00e7\u00f5es nas regras de tributa\u00e7\u00e3o de investimentos de pessoas f\u00edsicas no exterior"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">O Governo Federal editou a Medida Provis\u00f3ria n\u00ba 1.171, de 30 de abril de 2023, que modificou significativamente as normas que tratam da tributa\u00e7\u00e3o dos investimentos mantidos no exterior por pessoas f\u00edsicas residentes no Brasil, altera\u00e7\u00f5es que produzir\u00e3o efeitos, em sua maioria, a partir de Janeiro de 2024.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A MP n\u00ba 1.171\/2023 tamb\u00e9m revogou algumas regras relevantes at\u00e9 ent\u00e3o aplic\u00e1veis \u00e0s pessoas f\u00edsicas, dentre elas a isen\u00e7\u00e3o do ganho de capital da varia\u00e7\u00e3o cambial na aliena\u00e7\u00e3o de ativos no exterior adquiridos originariamente em moeda estrangeira.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dentre as altera\u00e7\u00f5es promovidas, destacam-se:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Declara\u00e7\u00e3o e c\u00f4mputo dos rendimentos e ganho de capital sobre os capital aplicado no exterior, nas modalidades de aplica\u00e7\u00f5es financeiras, lucros e dividendos de entidades controladas e bens e direitos objeto de trust;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Novas regras de tributa\u00e7\u00e3o de sobre aplica\u00e7\u00f5es financeiras e investimentos no exterior, incluindo ganho sobre varia\u00e7\u00e3o cambial;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Novas regras de tributa\u00e7\u00e3o de lucros de controladas de pessoas f\u00edsicas no exterior (offshores). Conforme o novo regramento, os lucros apurados pelas entidades controladas no exterior situadas em pa\u00eds com tributa\u00e7\u00e3o favorecida passar\u00e3o a ser tributados pelo imposto de renda em 31 de dezembro de cada ano, independentemente de sua distribui\u00e7\u00e3o;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Programa especial para atualiza\u00e7\u00e3o volunt\u00e1ria do valor de ativos mantidos no exterior (incluindo aplica\u00e7\u00f5es financeiras, im\u00f3veis, ve\u00edculos, aeronaves, participa\u00e7\u00e3o em entidades controladas), j\u00e1 informados nas Declara\u00e7\u00f5es do Imposto de Renda, para o valor de mercado em 31.12.2022, com tributa\u00e7\u00e3o da diferen\u00e7a apurada \u00e0 al\u00edquota de 10% &#8211; com recolhimento do imposto at\u00e9 30.11.2023<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Seguiremos acompanhando a evolu\u00e7\u00e3o do tema e estamos \u00e0 disposi\u00e7\u00e3o para fornecer mais esclarecimentos sobre os reflexos decorrentes da altera\u00e7\u00e3o legislativa em comento.&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Novas regras de tributa\u00e7\u00e3o de investimentos no exterior: entenda as mudan\u00e7as e seus impactos para pessoas f\u00edsicas. Saiba mais!<\/p>\n","protected":false},"author":1,"featured_media":5969,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17],"class_list":["post-5968","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-radar"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Saiba quais foram as altera\u00e7\u00f5es nas regras de tributa\u00e7\u00e3o de investimentos de pessoas f\u00edsicas no exterior - BVP Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bvp.adv.br\/en\/allteracoes-regras-tributacao-investimentos-exterior\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Saiba quais foram as altera\u00e7\u00f5es nas regras de tributa\u00e7\u00e3o de investimentos de pessoas f\u00edsicas no exterior - BVP Advogados\" \/>\n<meta property=\"og:description\" content=\"Novas regras de tributa\u00e7\u00e3o de investimentos no exterior: entenda as mudan\u00e7as e seus impactos para pessoas f\u00edsicas. 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