Foi publicado ontem, 16.3.2022, o Decreto 10.997, pelo qual a alíquota do IOF-Câmbio (Imposto sobre Operações de Crédito, Câmbio e Seguro ou relativas a Títulos ou Valores Mobiliários incidentes sobre operações de câmbio) para operações de empréstimo e emissões no mercado internacional, bem como para o uso de cartão de crédito e aquisição de moeda estrangeira no exterior será gradativamente reduzida a zero, até o ano de 2029.
Com essa alteração, as operações de empréstimos e emissões no mercado internacional (bonds) de curto prazo passarão (a partir de 21.3.2022) a ter tratamento similar a outros investimentos estrangeiros no país, como aplicações nos mercados financeiro e de capitais, remessa de juros sobre o capital próprio e dividendos recebidos por investidor estrangeiro.
No caso das operações relacionadas a uso de cartão de crédito e aquisição de moeda estrangeira no exterior, a redução será gradual.
Confira o cronograma das alterações no nosso infográfico.
Em caso de dúvida, consulte nossas equipes de Mercados Financeiro e de Capitais e Tributário.Yesterday, the Brazilian government published Decree No. 10,997 establishing that the IOF-FX rate for loan operations and issuances in the international market, as well as for the use of international credit cards and for the acquisition of foreign currency abroad will be progressively reduced to zero, up to 2029.
As a result, short-term loans and issuances in the international market (bonds) will (as of March 21, 2022) be treated similarly to other foreign investments in the country, such as investments in the financial and equity markets capital, remittance of interest on equity and dividends received by foreign investors.
In the case of operations related to the use of international credit cards and acquisition of foreign currency abroad, the reduction will be gradual.
Please look at our infographic to understand the timeframe of the changes.
For further information, please contact our Finance and Capital Markets and Tax teams.
Em caso de dúvida, consulte nossas equipes de Mercados Financeiro e de Capitais e Tributário.Yesterday, the Brazilian government published Decree No. 10,997 establishing that the IOF-FX rate for loan operations and issuances in the international market, as well as for the use of international credit cards and for the acquisition of foreign currency abroad will be progressively reduced to zero, up to 2029.
As a result, short-term loans and issuances in the international market (bonds) will (as of March 21, 2022) be treated similarly to other foreign investments in the country, such as investments in the financial and equity markets capital, remittance of interest on equity and dividends received by foreign investors.
In the case of operations related to the use of international credit cards and acquisition of foreign currency abroad, the reduction will be gradual.
Please look at our infographic to understand the timeframe of the changes.
For further information, please contact our Finance and Capital Markets and Tax teams.
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