Alocação de capitais no exterior via sociedades offshore: um modelo para o investidor pessoa física

Abstract

The use of offshore companies headquartered in tax havens as an investment alternative in foreign opportunities for individuals is an intriguing topic full of nuances that deserves study. Firstly, we investigate what elements exist in Brazil that are capable of directly impacting investors' assets and lead them to seek other possibilities in foreign jurisdictions with more advantageous economic, corporate and financial indicators for their funds. Therefore, it is necessary to understand what an offshore company is all about and how this type of company is currently used in the business sphere, presenting its corporate models, particularities and objectives most commonly used by its controllers. In addition, knowledge about the tax havens available for the setting up of such companies, as well as about the incentives and guarantees provided by such places is also indispensable for the investor when setting up his estate planning to allocate capital in foreign legal entities. The preparation of tax, succession and social security planning that encompasses offshore structures has presented more expressive gains for the individual when compared to similar operations that could be carried out directly in the individual's name in Brazil or abroad. The possibility of using tax deferment, return of capital stock in the form of assets, donations with lifetime usufruct reservation, bearer shares, and long-term investment in dollarized assets are some of the instruments provided by these entities that amplify the results with this strategy. Therefore, we conclude that the reflection about making investments through these companies may be too valuable for the individual, and he must consider the alternative aided by professional advice to avoid financial losses.