{"id":2087,"date":"2025-11-17T12:43:18","date_gmt":"2025-11-17T15:43:18","guid":{"rendered":"https:\/\/www.gtlawyers.com.br\/?p=2087"},"modified":"2025-11-17T12:43:20","modified_gmt":"2025-11-17T15:43:20","slug":"o-pl-1-087-e-a-nova-tributacao-dos-dividendos","status":"publish","type":"post","link":"https:\/\/www.gtlawyers.com.br\/fr\/artigos\/o-pl-1-087-e-a-nova-tributacao-dos-dividendos\/","title":{"rendered":"Le PL 1.087 et la nouvelle taxation des dividendes"},"content":{"rendered":"<p><strong>LA TAXATION DES B\u00c9N\u00c9FICES ET DIVIDENDES DISTRIBU\u00c9S AUX PERSONNES PHYSIQUES R\u00c9SIDENTES SUIVRA LES R\u00c8GLES SUIVANTES :<\/strong><\/p>\n\n\n\n<p><strong>Imposition uniquement dans le cadre de l'IRPF minimum (imposition des revenus \u00e9lev\u00e9s)<\/strong><\/p>\n\n\n\n<p>Application d'une retenue \u00e0 la source (IRFonte) de 10% sur les distributions mensuelles qui exc\u00e8dent R$ 50 mille ;<\/p>\n\n\n\n<p>N\u00e9cessit\u00e9 d'ajuster la D\u00e9claration Annuelle d'Ajustement, en tenant compte des \u00e9l\u00e9ments suivants :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La somme des revenus annuels qui d\u00e9passe R$ 600 mille ou R$ 1,2 million ;<\/li>\n\n\n\n<li>L'IRPF minimum dans l'Ajustement Annuel devra exclure les gains en capital, les revenus per\u00e7us de mani\u00e8re accumul\u00e9e et les donations\/h\u00e9ritages ;<\/li>\n\n\n\n<li>L'IRPF minimum sera variable, allant de 1% \u00e0 10%, en fonction de la tranche de revenu ;<\/li>\n\n\n\n<li>Il pourra \u00eatre d\u00e9duit de l'IRPF minimum : l'IRPF d\u00fb dans la D\u00e9claration d'Ajustement, l'IRFonte retenu pendant la p\u00e9riode (sur les revenus soumis \u00e0 l'IRPF minimum) et l'IRPF d\u00e9finitif (\u00e9galement sur les montants imposables par l'IRPF minimum).<\/li>\n<\/ul>\n\n\n\n<p><br>Pour les dividendes : int\u00e9gration avec la charge effective de l'IRPJ\/CSLL, avec application de r\u00e9ducteurs si le taux de l'IRPF minimum, combin\u00e9 \u00e0 l'IRPJ\/CSLL, d\u00e9passe 34%, 40% ou 45%, selon le type d'entreprise.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>LA TAXATION DES B\u00c9N\u00c9FICES ET DIVIDENDES DISTRIBU\u00c9S AUX R\u00c9SIDENTS \u00c0 L'\u00c9TRANGER SUIVRA LES R\u00c8GLES SUIVANTES :<\/strong><\/p>\n\n\n\n<p>Imposition par l'IRFonte de 10 %, au moment du paiement, du cr\u00e9dit, du transfert, de la livraison ou de l'emploi.<\/p>\n\n\n\n<p>Int\u00e9gration avec la charge effective de l'IRPJ\/CSLL de la soci\u00e9t\u00e9 : Si la somme des taux effectifs de l'IRPJ\/CSLL de la soci\u00e9t\u00e9 avec l'IRFonte d\u00e9passe la somme des taux nominaux de l'IRPJ\/CSLL (34 %, 40 % ou 45 %), un droit \u00e0 cr\u00e9dit sera accord\u00e9 dans un d\u00e9lai de 360 jours \u00e0 compter de la fin de chaque exercice.<\/p>\n\n\n\n<p>Le cr\u00e9dit devra \u00e9quivaloir \u00e0 la diff\u00e9rence entre le taux effectif de l'IRPJ\/CSLL, augment\u00e9 des 10 % d'IRFonte, et le taux nominal de l'IRPJ\/CSLL (34 %, 40 % ou 45 %, selon l'activit\u00e9 de la soci\u00e9t\u00e9).<\/p>\n\n\n\n<p><strong>POINTS D'ATTENTION<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Imposition des r\u00e9sultats constat\u00e9s jusqu'au 31 d\u00e9cembre 2025 : Maintien de l'exon\u00e9ration actuelle, \u00e0 condition que leur distribution ait \u00e9t\u00e9 approuv\u00e9e jusqu'au 31 d\u00e9cembre 2025 et que leur paiement intervienne dans les termes initialement pr\u00e9vus dans l'acte d'approbation.<\/li>\n\n\n\n<li>R\u00e9glementation du droit \u00e0 cr\u00e9dit pour les investisseurs non-r\u00e9sidents.<\/li>\n\n\n\n<li>Augmentation de capital avec des b\u00e9n\u00e9fices et dividendes et maintien de l'imposition.<\/li>\n\n\n\n<li>Impacts concernant le b\u00e9n\u00e9fice d'exploitation (SUDAM\/SUDENE), la Loi du Bien (Lei do Bem), le PAT, l'amortissement incitatif, l'amortissement du goodwill, les pertes fiscales, les int\u00e9r\u00eats sur fonds propres et d'autres points. <em>goodwill<\/em>, preju\u00edzos fiscais, juros sobre capital pr\u00f3prio e outros.<\/li>\n\n\n\n<li>Les amendements au PL 1.087 feront l'objet d'un nouveau projet de loi, offrant des opportunit\u00e9s d'ajustements et d'am\u00e9lioration du r\u00e9gime de taxation institu\u00e9 pour les dividendes.<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>A TRIBUTA\u00c7\u00c3O DOS LUCROS E DIVIDENDOS DISTRIBU\u00cdDOS PARA PESSOAS F\u00cdSICAS RESIDENTES OBEDECER\u00c1 \u00c0S SEGUINTES REGRAS: Tributa\u00e7\u00e3o apenas no \u00e2mbito do IRPF m\u00ednimo (tributa\u00e7\u00e3o de altas rendas): Incid\u00eancia do IRFonte \u00e0 al\u00edquota de 10% sobre as distribui\u00e7\u00f5es mensais que excederem R$ 50 mil. Necessidade de ajuste da Declara\u00e7\u00e3o de Ajuste Anual, considerando: Para os dividendos: integra\u00e7\u00e3o [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":2088,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-2087","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artigos"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>O PL 1.087 e a nova tributa\u00e7\u00e3o dos dividendos | GTLawyers | Escrit\u00f3rio boutique full-service<\/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:\/\/www.gtlawyers.com.br\/fr\/artigos\/o-pl-1-087-e-a-nova-tributacao-dos-dividendos\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"O PL 1.087 e a nova tributa\u00e7\u00e3o dos dividendos | GTLawyers | Escrit\u00f3rio boutique full-service\" \/>\n<meta property=\"og:description\" content=\"A TRIBUTA\u00c7\u00c3O DOS LUCROS E DIVIDENDOS DISTRIBU\u00cdDOS PARA PESSOAS F\u00cdSICAS RESIDENTES OBEDECER\u00c1 \u00c0S SEGUINTES REGRAS: Tributa\u00e7\u00e3o apenas no \u00e2mbito do IRPF m\u00ednimo (tributa\u00e7\u00e3o de altas rendas): Incid\u00eancia do IRFonte \u00e0 al\u00edquota de 10% sobre as distribui\u00e7\u00f5es mensais que excederem R$ 50 mil. 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