International Succession Planning: What Changed With Law 14.754/2023 for Those With Offshore Assets or Trusts
“Law 14.754/2023 did not just change taxation — it changed the entire logic of international patrimonial planning for Brazilians.”
If you hold investments in foreign brokerages, an offshore company, a trust, or an international holding — Law 14.754/2023 changed your game.
And the game of your succession as well.
📋 What Did the Law Change?
Until 2023, taxation of income from offshore companies was largely deferred — you paid tax only when funds returned to Brazil.
The new law ended this deferral for controlled offshore entities: profits and dividends are now taxed annually in Brazil, even if the money was never repatriated.
🔍 What Changes in Succession Planning?
🏛️ Trusts: new rules on transparency The law defines when a trust is "transparent" (income taxed at the beneficiary level) or "opaque" (taxed at the entity level). This distinction radically changes the tax efficiency of the structure.
💰 Inheritance of offshore assets: ITCMD may apply The inheritance tax may reach assets abroad — and São Paulo has already regulated this. Depending on where the assets are, the foreign jurisdiction may also tax the inheritance.
📋 Pure investment offshore companies: reduced efficiency Holdings used to invest in foreign funds need reassessment — in many cases, the structure has lost significant tax efficiency.
✅ What Should You Do Now?
| Action | Urgency |
|---|---|
| Review your current structure under the new law | High |
| Assess whether the trust still makes sense for your objectives | High |
| Plan the transfer of international assets | High |
| Integrate international planning with Brazilian planning | Medium |
| Verify declaration and reporting obligations | Immediate |
💡 The Good News: There Is Still Time to Plan
The law did not destroy international patrimonial planning — it made it more complex and demanding. Those who adapt their structure today gain an advantage. Those who ignore the change face real risk of tax assessments and unpredictable costs at the time of transmission.
Andrade & Cintra Advocacia, in partnership with Sintra Legal & Partners, provides this integrated analysis — with full visibility of the new regulatory reality.
👉 Review your international structure: andradecintra.com.br
