Hospital Equivalence: How Clinics Can Reduce Up to 70% of Their IRPJ and CSLL
Brazil’s healthcare sector faces a challenging equation: high operating costs, stringent regulatory requirements, and a tax burden that, in many cases, fails to distinguish the nature of the services actually rendered. Clinics that perform highly complex procedures, such as surgeries, diagnostic tests, and specialized treatments end up being taxed in the same way as ordinary […]
EC 136/2025 and Court-Ordered Debt (Precatórios): What changes?
Enacted on September 9, 2025, Constitutional Amendment 136 introduced significant changes to the precatório regime, directly impacting the Federal Government, states, the Federal District, and municipalities. At the federal level, precatórios will no longer be counted within the primary expenditure ceiling starting in 2026, creating fiscal space and, in principle, reducing the risk of payment […]
Personal Income Tax (IRPF) Exemption for individuals with serious illnesses, such as malignant neoplasia (cancer)
The Personal Income Tax (IRPF) exemption is a benefit granted to retirees, pensioners, and inactive military personnel who suffer from serious illnesses, such as malignant neoplasia (cancer). This exemption applies exclusively to retirement, pension, and disability income — including supplementary benefits — but does not extend to income derived from professional activity (wages). The primary […]
End of abusive fines? The Supreme Court has set the rules and some companies may benefit immediately
An important decision has been published for those facing tax assessments, especially involving standalone penalties. Brazil’s Supreme Court (STF), in ruling on General Repercussion Theme 487, established criteria to limit the application of standalone fines, setting objective parameters for their calculation. Parameters defined by the STF: A) When the ancillary obligation is related to a […]
Special Regime for Asset Update and Regularization (REARP)
How does this regime affect individuals? The REARP allows individuals to update, to market value, real estate already declared in their Income Tax return and acquired up to December 31, 2024. This update charges an upfront and final tax on the difference between the old value and the updated value, at a rate of 4% […]
