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STF Reaffirms Unconstitutionality of ITCMD Taxation on Donations and Inheritances Involving Foreign Elements
The Brazilian Federal Supreme Court (STF) has once again ruled on the collection of the Inheritance and Donation Tax (ITCMD) in situations involving assets, donors, or heirs located abroad, reinforcing the understanding that Brazilian states and the Federal District lack the authority to impose the tax in such cases without a prior federal supplementary law. In the judgment of Direct Action of Unconstitutionality (ADI) No. 6,838, the STF Plenary struck down provisions of Law
Aurora
Nov 24, 20252 min read
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