Os impactos da alteração da tributação de fundos exclusivos e offshores com o advento da Lei Ordinária 14.754/2023 em planejamentos patrimoniais e sucessórios

Abstract

This study aims to examine the impacts of changes in the taxation of exclusive and offshore funds resulting from Law No. 14,754/2023, with a specific focus on estate and succession planning. Initially, it seeks to understand the landscape of estate and succession planning, as well as the role of investment funds and offshores, through a historical and normative analysis of their origins in both international and national contexts, addressing public and private spheres. The study then evaluates the effects of Law No. 14,754/2023 in Brazil, using statistical data and a detailed analysis of the relevant legislation. The ultimate goal is to understand how these changes affect long-term strategies for asset preservation and inheritance transfer, highlighting new tax obligations and the increase in tax burden. The work also explores the consequences for the use of offshore structures, which previously offered advantages in terms of tax deferral and flexibility. The methodology adopted is qualitative, focusing on the impacts of the changes introduced by Law No. 14,754/2023 on the taxation of exclusive and offshore funds, with an emphasis on non-measurable data. The research employs a bibliographic approach to review existing literature, including books, scientific articles, and dissertations on the topic. The study is descriptive and aims to detail the phenomenon in question. Expected results aim to validate the hypotheses and conclusions formulated, enhancing understanding of the topic and characterizing the research as theoretical. The conclusion is that the changes introduced by Law No. 14,754/2023 present new challenges for estate and succession planning, requiring investors to reassess their strategies to ensure tax compliance and efficiency in asset management.