{"id":2282,"date":"2024-12-27T09:22:46","date_gmt":"2024-12-27T12:22:46","guid":{"rendered":"https:\/\/bvzadvogados.com.br\/?p=2282"},"modified":"2025-07-31T09:59:22","modified_gmt":"2025-07-31T12:59:22","slug":"tributacao-para-grupos-multinacionais","status":"publish","type":"post","link":"https:\/\/bvzadvogados.com.br\/en\/tributacao-para-grupos-multinacionais\/","title":{"rendered":"Tributa\u00e7\u00e3o m\u00ednima de 15% sobre grupos multinacionais"},"content":{"rendered":"

Em 18 de dezembro de 2024, o Senado Federal aprovou o Projeto de Lei (PL) n\u00ba 3817\/2024, que estabelece um adicional \u00e0 Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido (CSLL) para grupos multinacionais operando no Brasil.<\/p>\n

O objetivo \u00e9 garantir uma carga tribut\u00e1ria m\u00ednima efetiva de 15% sobre os lucros de grupos multinacionais com receita consolidada global superior a \u20ac750 milh\u00f5es (cerca de R$ 4,78 bilh\u00f5es) durante pelo menos dois dos quatro anos fiscais consecutivos e anteriores \u00e0 apura\u00e7\u00e3o. Ap\u00f3s a aprova\u00e7\u00e3o no Senado, o projeto segue para san\u00e7\u00e3o presidencial e, caso aprovado at\u00e9 o final de 2024, as novas regras passar\u00e3o a valer a partir de 2025.<\/p>\n

Essa iniciativa est\u00e1 alinhada \u00e0 estrutura do Pilar 2, parte da \u201cAbordagem Unificada\u201d promovida pela Organiza\u00e7\u00e3o para a Coopera\u00e7\u00e3o e Desenvolvimento Econ\u00f4mico (OCDE). A Abordagem Unificada se fundamenta em dois pilares principais:<\/p>\n

– o Pilar 1, que visa ampliar a arrecada\u00e7\u00e3o dos pa\u00edses onde efetivamente ocorrem as vendas, garantindo a esses mercados maior participa\u00e7\u00e3o nos tributos sobre lucros, e<\/p>\n

– o Pilar 2, que institui uma al\u00edquota m\u00ednima global de 15% sobre os lucros de grandes grupos multinacionais.<\/p>\n

Diante das mudan\u00e7as trazidas pelo texto, as multinacionais devem verificar sua adequa\u00e7\u00e3o \u00e0s poss\u00edveis novas regras.<\/p>\n

Nossos especialistas<\/a> est\u00e3o \u00e0 disposi\u00e7\u00e3o para esclarecimento de d\u00favidas.<\/p>\n

***<\/p>\n

On December 18, 2024, the Federal Senate approved Bill No. 3817\/2024, which establishes an additional Social Contribution on Net Profit (CSLL) for multinational groups operating in Brazil.<\/p>\n

The objective is to ensure a minimum effective tax rate of 15% on the profits of multinational groups with consolidated global revenues exceeding \u20ac750 million (approximately BRL 4.78 billion) during at least two of the four consecutive preceding fiscal years. Following Senate approval, the bill will proceed to presidential sanction and, if enacted by the end of 2024, the new rules will take effect in 2025.<\/p>\n

This initiative aligns with the framework of Pillar 2, part of the “Unified Approach” promoted by the Organization for Economic Cooperation and Development (OECD). The Unified Approach is based on two main pillars:<\/p>\n

Pillar 1, which aims to increase tax revenue for countries where sales effectively occur, ensuring those markets a greater share of profit taxation, and
\nPillar 2, which establishes a global minimum tax rate of 15% on the profits of large multinational groups.<\/p>\n

Given the changes introduced by the legislation, multinational groups should assess their compliance with these potential new rules.<\/p>\n","protected":false},"excerpt":{"rendered":"

Em 18 de dezembro de 2024, o Senado Federal aprovou o Projeto de Lei (PL) n\u00ba 3817\/2024, que estabelece um adicional […]<\/p>\n","protected":false},"author":1,"featured_media":2659,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[12],"tags":[],"class_list":["post-2282","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-informativo"],"acf":[],"yoast_head":"\nTributa\u00e7\u00e3o para grupos multinacionais<\/title>\n<meta name=\"description\" content=\"Tributa\u00e7\u00e3o para grupos multinacionais | Senado aprovou o PL n\u00ba 3817\/2024, que estabelece um adicional \u00e0 CSLL para operadores no Brasil\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bvzadvogados.com.br\/tributacao-para-grupos-multinacionais\/\" 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