Trust

In recent years, there has been a significant increase in the number of Brazilians seeking to use fiduciary structures abroad to protect their assets and organize family succession. Among these structures, trusts stand out — legal instruments through which a settlor transfers assets to a trustee , who manages them for the benefit of one or more beneficiaries , in accordance with the terms set out in the Trust Deed . The British Virgin Islands (BVI) have become one of the mo

In international wealth structuring, the use of trusts can be a valuable tool—particularly for succession planning, asset protection, and tax efficiency. In simple terms, a trust is a legal instrument through which a settlor transfers assets to a trustee , who manages them for the benefit of one or more beneficiaries , according to the provisions set out in the trust deed (constitutive document). A key decision in this context is the choice between establishing a revocable

In today’s globalized environment, the use of international trusts has gained importance as a tool for estate and succession planning among individuals with assets abroad. However, the complexity of Brazilian tax legislation—particularly following Law No. 14,754/2023—demands careful attention to the tax treatment of these structures. As of January 1, 2024, trusts have been expressly regulated for tax purposes in Brazil, with the adoption of a fiscal transparency regime that d