{"id":1195,"date":"2025-05-12T14:46:09","date_gmt":"2025-05-12T17:46:09","guid":{"rendered":"https:\/\/devivocastro.com.br\/?p=1195"},"modified":"2026-01-30T13:23:05","modified_gmt":"2026-01-30T16:23:05","slug":"solucao-de-consulta-cosit-no75-2","status":"publish","type":"post","link":"https:\/\/devivo.letsite.com.br\/en\/solucao-de-consulta-cosit-no75-2\/","title":{"rendered":"COSIT Consultation Solution No. 75"},"content":{"rendered":"<p><strong><span dir=\"auto\">&#8220;The existence of an expectation of a right to the assets of the Trust is sufficient to characterize the condition of beneficiary.&#8221;<\/span><\/strong><\/p>\n<p><span dir=\"auto\">Consultation Solution Cosit No. 75, published on May 6, 2025, clarified that\u00a0<\/span><strong><span dir=\"auto\">a potential beneficiary of a\u00a0<\/span><em><span dir=\"auto\">Trust<\/span><\/em>\u00a0<\/strong><span dir=\"auto\">established abroad by\u00a0<\/span><em><span dir=\"auto\">an offshore company<\/span><\/em><span dir=\"auto\">\u00a0, with assets &#8220;intended to safeguard descendants and to be used only in situations of extreme necessity and not for enrichment or leisure,&#8221;\u00a0<\/span><strong><span dir=\"auto\">must declare and pay taxes on income and capital gains in their Income Tax return.<\/span><\/strong><\/p>\n<p><span dir=\"auto\">The Brazilian Federal Revenue Service (RFB) concluded that &#8221;\u00a0<\/span><em><span dir=\"auto\">beneficiary status does not depend on the existence of an acquired right to the Trust&#8217;s assets. The expectation of a right to the Trust&#8217;s assets is sufficient to characterize beneficiary status.<\/span><\/em><span dir=\"auto\">\u00a0&#8220;<\/span><\/p>\n<p><span dir=\"auto\">According to the RFB&#8217;s understanding of Article 10 of Law 14.754\/2023, during the term of the\u00a0<\/span><em><span dir=\"auto\">Trust<\/span><\/em><span dir=\"auto\">\u00a0, income and capital gains related to the assets and rights subject to the\u00a0<\/span><em><span dir=\"auto\">Trust<\/span><\/em><span dir=\"auto\">\u00a0will be taxed by the person considered the holder on the date of the taxable event, and, in the case of irrevocable Trusts, this person will be the beneficiary.<\/span><\/p>\n<p><span dir=\"auto\">Considering that the RFB&#8217;s binding guidance deals with irrevocable\u00a0<\/span><em><span dir=\"auto\">Trusts<\/span><\/em><span dir=\"auto\">\u00a0, but establishes conditions associated with future and uncertain events, the matter may be subject to litigation, since the mere expectation of a right cannot qualify the beneficiary as a taxpayer.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>&#8220;The existence of an expectation of a right to the assets of the Trust is sufficient to [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1677,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1195","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticia"],"acf":[],"_links":{"self":[{"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/posts\/1195","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/comments?post=1195"}],"version-history":[{"count":2,"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/posts\/1195\/revisions"}],"predecessor-version":[{"id":1978,"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/posts\/1195\/revisions\/1978"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/media\/1677"}],"wp:attachment":[{"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/media?parent=1195"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/categories?post=1195"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/tags?post=1195"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}