{"id":29924,"date":"2025-12-10T16:23:43","date_gmt":"2025-12-10T19:23:43","guid":{"rendered":"https:\/\/williamfreire.com.br\/?p=29924"},"modified":"2026-06-09T18:30:33","modified_gmt":"2026-06-09T18:30:33","slug":"dividend-remittances-abroad-implicationsof-law-no-15270-2025","status":"publish","type":"post","link":"https:\/\/adz.technology\/demarest\/dividend-remittances-abroad-implicationsof-law-no-15270-2025\/","title":{"rendered":"Dividend Remittances Abroad: Implications of Law No. 15,270\/2025"},"content":{"rendered":"\n\n                            <iframe allowfullscreen=\"\" allow=\"clipboard-write\" scrolling=\"no\" class=\"fp-iframe\" style=\"border: 1px solid lightgray; width: 100%; height: 600px;\" src=\"https:\/\/heyzine.com\/flip-book\/145b24a889.html\"><\/iframe>\n                        \n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Law No. <strong>15,270\/2025<\/strong> was recently published, representing a significant reform in income tax legislation by reinstating taxation on the distribution of profits and dividends, ending the full exemption that had been in place since 1996.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The rule establishes a 10% Withholding Income Tax (WHT) on dividends remitted to beneficiaries abroad. However, a transitional regime has been established to preserve the exemption for profits accrued up to the year 2025.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The modifications are relevant, particularly regarding the requirements to qualify for the transitional rule: the distribution must be formally approved by December 31, 2025, and the payment must strictly follow the schedule originally stipulated, with a recommendation to settle payments by 2028. Also noteworthy is the resolution of the apparent conflict between the new law and the Brazilian Corporations Law (Law 6,404\/1976) to ensure the validity of deferred payments.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The <strong>Tax Law team<\/strong> at William Freire Advogados is available to clarify any questions regarding this matter.<\/p>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2025\/12\/Memo-Law-No-15270-Dividends-Non-Residents.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Incorporado de Incorporado de Click to download the file...\"><\/object><a id=\"wp-block-file--media-132161c3-5810-41b1-9d90-bb364b196d95\" href=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2025\/12\/Memo-Law-No-15270-Dividends-Non-Residents.pdf\">Click to download the file.<\/a><a href=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2025\/12\/Memo-Law-No-15270-Dividends-Non-Residents.pdf\" class=\"wp-block-file__button\" download aria-describedby=\"wp-block-file--media-132161c3-5810-41b1-9d90-bb364b196d95\">Baixar<\/a><\/div>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-media-text alignwide is-stacked-on-mobile\" style=\"grid-template-columns:38% auto\"><figure class=\"wp-block-media-text__media\"><img decoding=\"async\" src=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2025\/01\/paulo-honorio-2025-1024x1024.jpg\" alt=\"\" class=\"wp-image-27843 size-full\"\/><\/figure><div class=\"wp-block-media-text__content\">\n<p class=\"wp-block-paragraph\"><strong>Paulo Hon\u00f3rio<\/strong><br>S\u00f3cio<\/p>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Law No. 15,270\/2025 was recently published, representing a significant reform in income tax legislation by reinstating taxation on the distribution of profits and dividends, ending the full exemption that had been in place since 1996. The rule establishes a 10% Withholding Income Tax (WHT) on dividends remitted to beneficiaries abroad. However, a transitional regime has [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":29941,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[36,138],"tags":[],"class_list":["post-29924","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artigos","category-belo-horizonte"],"acf":[],"_links":{"self":[{"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts\/29924","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/comments?post=29924"}],"version-history":[{"count":1,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts\/29924\/revisions"}],"predecessor-version":[{"id":172429,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts\/29924\/revisions\/172429"}],"wp:attachment":[{"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/media?parent=29924"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/categories?post=29924"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/tags?post=29924"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}