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By Emanuely Lima
July 2024The Bem Maior Movement gained prominence in Folha de S.Paulo in an article addressing the state inheritance and donation tax rate, the ITCMD (Inheritance and Donation Tax). The discussion revolves around the possibility of increasing this rate to align Brazil with international standards and thus favor donations to Civil Society Organizations (CSOs).
We commissioned a study from SBSA Advogados, which presents a comparative overview of inheritance taxation around the world. Brazil, with a rate between 1% and 8%, is considered to have low taxation compared to other countries, such as the United States, where the rate can reach 40%.
Our Director of Operations and Institutional Relations, Richard AC Sippli, highlighted that the low inheritance tax in Brazil could hinder philanthropy, while an increase in the ITCMD (Inheritance and Gift Tax) rate could encourage more donations to social causes. According to Eduardo Szazi, the lawyer responsible for the study, the proposed tax reforms could align the country with global standards, resulting in increased state revenues and promoting positive impacts on social and environmental policies.
Read the full article in Folha de S.Paulo
The survey data also served as input for Eduardo Cucolo's column, also in Folha de S.Paulo, which explains the subject. Read also: Changes to inheritance tax could stimulate donations.
The objective of the study commissioned by the Bem Maior Movement from the law firm Szazi, Bechara, Storto, Reicher e Figueirêdo Lopes Advogados was to provide an international overview of inheritance taxation and tax incentives for philanthropic donations. The study analyzed the policies of various countries, such as Brazil, the USA, Canada, Germany , and others, dividing the analysis between the perspectives of donors and philanthropic organizations.
Access the complete study “Taxation of inheritances and tax incentives for philanthropic donations” in the Knowledge/Studies and Documents of our website.
Image Credit: Reproduction/Folha de S. Paulo
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