A utilização de empresas offshore em paraísos fiscais para fins de planejamento tributário e sucessório: principais aplicações e requisitos para a licitude

Abstract

The present study aims to explain the constitution of offshore companies in tax havens as a legal alternative for tax and inheritance planning, as well as presenting its main advantages and applications and the legal requirements that must be fulfilled by the investor resident in the country. These procedures are necessary so that the investor does not incur illegalities related to said strategy of organization and asset optimization. First of all, the study presents the various offshore modalities that can be chosen by the investor according to the objective intended by the individual or legal entity. These different choices can enable tax savings, asset protection, definition of the destination of the assets, among other benefits. Subsequently, it will also be addressed the illicit acts that are usually committed by individuals who misrepresent the purpose of the offshore companies. Finally, the study concludes that investors must observe the following requirements: (i) use the official means of remittance authorized by the Central Bank of Brazil (BACEN) for the transference of international resources, which must have a legal and declared origin; (ii) declare to the Brazilian tax authorities the investments held abroad; (iii) when necessary, declare Brazilian Capitals Abroad (CBE) annually or monthly to BACEN; (iv) keep the accounting always up to date and in accordance with international accounting standards; and (v) pay the applicable taxes.