{"id":1757,"date":"2023-11-10T12:53:18","date_gmt":"2023-11-10T15:53:18","guid":{"rendered":"https:\/\/www.fialdiniadvogados.com.br\/?p=1757"},"modified":"2023-12-14T09:15:37","modified_gmt":"2023-12-14T12:15:37","slug":"new-taxes-on-investment-funds","status":"publish","type":"post","link":"https:\/\/www.fialdiniadvogados.com.br\/painel\/en\/new-taxes-on-investment-funds\/","title":{"rendered":"New Taxes on Investment Funds"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1757\" class=\"elementor elementor-1757\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6f4bfbc1 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"6f4bfbc1\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2730dc0a\" data-id=\"2730dc0a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6f0b9893 de_scroll_animation_no elementor-invisible elementor-widget elementor-widget-dt-post-title\" data-id=\"6f0b9893\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"dt-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"dt-post-title \">New Taxes on Investment Funds<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-728ae22a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"728ae22a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-79d31774\" data-id=\"79d31774\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4a62bfe4 de_scroll_animation_no elementor-invisible elementor-widget elementor-widget-post-featured-image\" data-id=\"4a62bfe4\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"press-elements-featured-image \"><img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"800\" src=\"https:\/\/www.fialdiniadvogados.com.br\/painel\/wp-content\/uploads\/2023\/11\/Novas-Tributacoes-de-Fundos-de-Investimentos.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.fialdiniadvogados.com.br\/painel\/wp-content\/uploads\/2023\/11\/Novas-Tributacoes-de-Fundos-de-Investimentos.jpg 800w, https:\/\/www.fialdiniadvogados.com.br\/painel\/wp-content\/uploads\/2023\/11\/Novas-Tributacoes-de-Fundos-de-Investimentos-300x300.jpg 300w, https:\/\/www.fialdiniadvogados.com.br\/painel\/wp-content\/uploads\/2023\/11\/Novas-Tributacoes-de-Fundos-de-Investimentos-150x150.jpg 150w, https:\/\/www.fialdiniadvogados.com.br\/painel\/wp-content\/uploads\/2023\/11\/Novas-Tributacoes-de-Fundos-de-Investimentos-768x768.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4d4d6bf de_scroll_animation_no elementor-widget elementor-widget-text-editor\" data-id=\"4d4d6bf\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Law No. 14,711\/2023 published yesterday (10\/31), known as the \u201clegal framework for loan guarantees\u201d due to changes in credit rules and the use of assets as collateral, also brought changes in relation to the taxation of funds of investment in participations (FIP), investment funds in shares of investment funds in participations (FIC-FIP), investment funds in emerging companies (FIEE), and investment funds in infrastructure participations (FIP-IE), as per changes promoted in Federal Law n\u00ba 11,312\/2006.<\/p><p>The 40% limitation for foreign investors in Brazilian funds (FIP, FIC-FIP or FIEE) was revoked and, therefore, the zero rate of income tax levied on income earned becomes applicable even if foreign investors (alone or in together with people linked to them) hold more than 40% of the shares of such Brazilian funds.<\/p><p>The rules for composition of the fund portfolio were removed. There are no longer restrictions that (i) FIP or FIEE invest at least 67% of their portfolio in shares of public limited companies, debentures convertible into shares and subscription bonuses and (ii) the fund&#8217;s investments in debt securities are limited to 5 % of your net worth.<\/p><p>The zero income tax rate becomes applicable to foreign investors who earn income from FIP-IE.<\/p><p>And, finally, the new law guarantees a zero rate of income tax on income earned by foreign investors also in the case of sovereign wealth funds, even if located in tax havens, with such sovereign wealth funds classified as investment vehicles abroad with assets made up of resources coming exclusively from the country&#8217;s sovereign savings.<\/p><p>The new law determines that the zero income tax rate (i) is not applicable to investors who hold shares located in tax havens and (ii) applies only to FIPs qualified as investment entities in accordance with the rules of the National Monetary Council.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-218eb91 elementor-post-navigation-borders-yes de_scroll_animation_no elementor-widget elementor-widget-post-navigation\" data-id=\"218eb91\" data-element_type=\"widget\" data-widget_type=\"post-navigation.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-post-navigation\">\n\t\t\t<div class=\"elementor-post-navigation__prev elementor-post-navigation__link\">\n\t\t\t\t<a href=\"https:\/\/www.fialdiniadvogados.com.br\/painel\/novas-tributacoes-de-fundos-de-investimentos\/\" rel=\"prev\"><span class=\"post-navigation__arrow-wrapper post-navigation__arrow-prev\"><i class=\"fa fa-angle-left\" aria-hidden=\"true\"><\/i><span class=\"elementor-screen-only\">Prev<\/span><\/span><span class=\"elementor-post-navigation__link__prev\"><span class=\"post-navigation__prev--label\">Anterior<\/span><span 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<\/div>\n                        <\/div>\n                    <\/div><!-- .elementskit-blog-block-post .radius .gradient-bg END -->\n                \n            <\/div>\n                    <div class=\"col-md-12\">\n\n                                    <div class=\"elementskit-blog-block-post\">\n                        <div class=\"row no-gutters\">\n                                                            <div class=\"col-md-6 order-1\">\n                                    <a href=\"https:\/\/www.fialdiniadvogados.com.br\/painel\/o-boom-dos-fiagros-estruturas-que-estao-fugindo-do-obvio-e-atraindo-investidores-institucionais\/\" class=\"elementskit-entry-thumb\">\n                                        <img decoding=\"async\" src=\"https:\/\/www.fialdiniadvogados.com.br\/painel\/wp-content\/uploads\/2026\/01\/1-1-150x150.webp\" alt=\"O &#8220;boom&#8221; dos Fiagros: estruturas que est\u00e3o fugindo do \u00f3bvio e atraindo investidores institucionais\">\n                                    <\/a><!-- .elementskit-entry-thumb END -->\n                                <\/div>\n                            \n                            <div class=\"col-md-6 order-2\">\n                                <div class=\"elementskit-post-body \">\n                                    <div class=\"elementskit-entry-header\">\n                                        \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h2 class=\"entry-title\">\n\t\t\t\t\t<a href=\"https:\/\/www.fialdiniadvogados.com.br\/painel\/o-boom-dos-fiagros-estruturas-que-estao-fugindo-do-obvio-e-atraindo-investidores-institucionais\/\">\n\t\t\t\t\t\tO &#8220;boom&#8221; dos Fiagros: estruturas que est\u00e3o fugindo do \u00f3bvio e atraindo investidores institucionais\t\t\t\t\t<\/a>\n\t\t\t\t<\/h2>\n\t\t\t                                        \n                                                                                            \t\t\t\t\t\t\t\t\t\t\t<div class=\"post-meta-list\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t                                            \n                                            \n                                                                                <\/div><!-- .elementskit-entry-header END -->\n\n                                                                    <\/div><!-- .elementskit-post-body END -->\n                            <\/div>\n                        <\/div>\n                    <\/div><!-- .elementskit-blog-block-post .radius .gradient-bg END -->\n                \n            <\/div>\n                <\/div>\n       <\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>New Taxes on Investment Funds Law No. 14,711\/2023 published yesterday (10\/31), known as the \u201clegal framework for loan guarantees\u201d due to changes in credit rules and the use of assets as collateral, also brought changes in relation to the taxation of funds of investment in participations (FIP), investment funds in shares of investment funds in [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1749,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1757","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/www.fialdiniadvogados.com.br\/painel\/wp-json\/wp\/v2\/posts\/1757","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fialdiniadvogados.com.br\/painel\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fialdiniadvogados.com.br\/painel\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fialdiniadvogados.com.br\/painel\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fialdiniadvogados.com.br\/painel\/wp-json\/wp\/v2\/comments?post=1757"}],"version-history":[{"count":10,"href":"https:\/\/www.fialdiniadvogados.com.br\/painel\/wp-json\/wp\/v2\/posts\/1757\/revisions"}],"predecessor-version":[{"id":2865,"href":"https:\/\/www.fialdiniadvogados.com.br\/painel\/wp-json\/wp\/v2\/posts\/1757\/revisions\/2865"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.fialdiniadvogados.com.br\/painel\/wp-json\/wp\/v2\/media\/1749"}],"wp:attachment":[{"href":"https:\/\/www.fialdiniadvogados.com.br\/painel\/wp-json\/wp\/v2\/media?parent=1757"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fialdiniadvogados.com.br\/painel\/wp-json\/wp\/v2\/categories?post=1757"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fialdiniadvogados.com.br\/painel\/wp-json\/wp\/v2\/tags?post=1757"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}