{"id":3100,"date":"2026-04-28T15:36:04","date_gmt":"2026-04-28T18:36:04","guid":{"rendered":"https:\/\/bvzadvogados.com.br\/?p=3100"},"modified":"2026-06-07T18:18:08","modified_gmt":"2026-06-07T21:18:08","slug":"vgbl-tributacao-causa-mortis-cosit-28-2026","status":"publish","type":"post","link":"https:\/\/bvzadvogados.com.br\/en\/vgbl-tributacao-causa-mortis-cosit-28-2026\/","title":{"rendered":"Daniel Zugman Comments to Valor Econ\u00f4mico on the Taxation of VGBL Benefits upon Death Following COSIT Ruling No. 28\/2026"},"content":{"rendered":"<p><\/p>\n<p class=\"isSelectedEnd\">Our partner <a href=\"https:\/\/bvzadvogados.com.br\/profissional\/daniel-zugman\/\">Daniel Zugman<\/a> was interviewed by <em>Valor Econ\u00f4mico<\/em> regarding COSIT Consultation Ruling No. 28\/2026, through which the Brazilian Federal Revenue Service formalized its position on the taxation of VGBL benefits by Income Tax upon transfer by reason of death.<\/p>\n<p class=\"isSelectedEnd\">The Consultation Ruling consolidates the tax authorities\u2019 position that income generated by VGBL plans is subject to Income Tax upon transfer upon death, a practice that had, in fact, already been adopted by insurance companies through withholding at source.<\/p>\n<p class=\"isSelectedEnd\">The issue, however, remains unsettled.<\/p>\n<p class=\"isSelectedEnd\">VGBL plans have always occupied a hybrid space between an insurance product and a financial investment. The central discussion is whether the taxation framework applicable to investment income during the holder\u2019s lifetime should also apply upon succession, or whether the insurance and succession-related nature of the instrument would preclude the imposition of the tax.<\/p>\n<p class=\"isSelectedEnd\">The tendency is for the matter to continue generating judicial disputes, particularly in light of the divergence between the position adopted by the Brazilian Federal Revenue Service and the guidance that has been increasingly consolidated by the higher courts, which have recognized VGBL plans as insurance products in nature.<\/p>\n<p><a href=\"https:\/\/valorinveste.globo.com\/produtos\/previdencia-privada\/noticia\/2026\/04\/06\/fim-da-isencao-entenda-a-decisao-da-receita-que-determina-tributacao-de-parte-do-vgbl.ghtml\" target=\"_blank\" rel=\"noopener\">Click here to read the full article.<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Our partner Daniel Zugman was interviewed by Valor Econ\u00f4mico regarding COSIT Consultation Ruling No. 28\/2026, through which the Brazilian Federal Revenue [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3104,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-3100","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-imprensa"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>VGBL tributa\u00e7\u00e3o causa mortis<\/title>\n<meta name=\"description\" content=\"Daniel Zugman comenta a COSIT n\u00ba 28\/2026 e a tributa\u00e7\u00e3o do VGBL por IR na transmiss\u00e3o causa mortis, tema ainda controverso nos tribunais.\" \/>\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\/vgbl-tributacao-causa-mortis-cosit-28-2026\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"VGBL tributa\u00e7\u00e3o causa mortis\" \/>\n<meta property=\"og:description\" content=\"Daniel Zugman comenta a COSIT n\u00ba 28\/2026 e a tributa\u00e7\u00e3o do VGBL por IR na transmiss\u00e3o causa mortis, tema ainda controverso nos tribunais.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bvzadvogados.com.br\/vgbl-tributacao-causa-mortis-cosit-28-2026\/\" \/>\n<meta property=\"og:site_name\" content=\"BVZ Advogados\" \/>\n<meta property=\"article:published_time\" content=\"2026-04-28T18:36:04+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-06-07T21:18:08+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/bvzadvogados.com.br\/wp-content\/uploads\/2026\/04\/arte-site-OC-2026-04-28T153730.803.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"683\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/bvzadvogados.com.br\\\/vgbl-tributacao-causa-mortis-cosit-28-2026\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/bvzadvogados.com.br\\\/vgbl-tributacao-causa-mortis-cosit-28-2026\\\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\\\/\\\/bvzadvogados.com.br\\\/#\\\/schema\\\/person\\\/4550b39138f04c99e03c14cb3bcad06c\"},\"headline\":\"Daniel Zugman Comments to Valor Econ\u00f4mico on the Taxation of VGBL Benefits upon Death Following COSIT Ruling No. 28\\\/2026\",\"datePublished\":\"2026-04-28T18:36:04+00:00\",\"dateModified\":\"2026-06-07T21:18:08+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/bvzadvogados.com.br\\\/vgbl-tributacao-causa-mortis-cosit-28-2026\\\/\"},\"wordCount\":450,\"publisher\":{\"@id\":\"https:\\\/\\\/bvzadvogados.com.br\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/bvzadvogados.com.br\\\/vgbl-tributacao-causa-mortis-cosit-28-2026\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/bvzadvogados.com.br\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/arte-site-OC-2026-04-28T153730.803.png\",\"articleSection\":[\"Press\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/bvzadvogados.com.br\\\/vgbl-tributacao-causa-mortis-cosit-28-2026\\\/\",\"url\":\"https:\\\/\\\/bvzadvogados.com.br\\\/vgbl-tributacao-causa-mortis-cosit-28-2026\\\/\",\"name\":\"VGBL tributa\u00e7\u00e3o causa mortis\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/bvzadvogados.com.br\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/bvzadvogados.com.br\\\/vgbl-tributacao-causa-mortis-cosit-28-2026\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/bvzadvogados.com.br\\\/vgbl-tributacao-causa-mortis-cosit-28-2026\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/bvzadvogados.com.br\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/arte-site-OC-2026-04-28T153730.803.png\",\"datePublished\":\"2026-04-28T18:36:04+00:00\",\"dateModified\":\"2026-06-07T21:18:08+00:00\",\"description\":\"Daniel Zugman comenta a COSIT n\u00ba 28\\\/2026 e a tributa\u00e7\u00e3o do VGBL por IR na transmiss\u00e3o causa mortis, tema ainda controverso nos tribunais.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/bvzadvogados.com.br\\\/vgbl-tributacao-causa-mortis-cosit-28-2026\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/bvzadvogados.com.br\\\/vgbl-tributacao-causa-mortis-cosit-28-2026\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/bvzadvogados.com.br\\\/vgbl-tributacao-causa-mortis-cosit-28-2026\\\/#primaryimage\",\"url\":\"https:\\\/\\\/bvzadvogados.com.br\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/arte-site-OC-2026-04-28T153730.803.png\",\"contentUrl\":\"https:\\\/\\\/bvzadvogados.com.br\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/arte-site-OC-2026-04-28T153730.803.png\",\"width\":2560,\"height\":1707,\"caption\":\"VGBL tributa\u00e7\u00e3o causa mortis\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/bvzadvogados.com.br\\\/vgbl-tributacao-causa-mortis-cosit-28-2026\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\\\/\\\/bvzadvogados.com.br\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Daniel Zugman Comments to Valor Econ\u00f4mico on the Taxation of VGBL Benefits upon Death Following COSIT Ruling No. 28\\\/2026\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/bvzadvogados.com.br\\\/#website\",\"url\":\"https:\\\/\\\/bvzadvogados.com.br\\\/\",\"name\":\"BVZ - Bastos Bari Vilela Zugman Advogados\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/bvzadvogados.com.br\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/bvzadvogados.com.br\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/bvzadvogados.com.br\\\/#organization\",\"name\":\"BVZ - Bastos Bari Vilela Zugman Advogados\",\"url\":\"https:\\\/\\\/bvzadvogados.com.br\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/bvzadvogados.com.br\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/bvzadvogados.com.br\\\/wp-content\\\/uploads\\\/2025\\\/07\\\/cropped-favicon-300x300-1.png\",\"contentUrl\":\"https:\\\/\\\/bvzadvogados.com.br\\\/wp-content\\\/uploads\\\/2025\\\/07\\\/cropped-favicon-300x300-1.png\",\"width\":512,\"height\":512,\"caption\":\"BVZ - Bastos Bari Vilela Zugman Advogados\"},\"image\":{\"@id\":\"https:\\\/\\\/bvzadvogados.com.br\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/company\\\/bvzadvogados\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/bvzadvogados.com.br\\\/#\\\/schema\\\/person\\\/4550b39138f04c99e03c14cb3bcad06c\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/c905ba65424bc99d600b3220e8713eaf72b4dd68497ef6722b4375ad88fd5817?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/c905ba65424bc99d600b3220e8713eaf72b4dd68497ef6722b4375ad88fd5817?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/c905ba65424bc99d600b3220e8713eaf72b4dd68497ef6722b4375ad88fd5817?s=96&d=mm&r=g\",\"caption\":\"admin\"},\"sameAs\":[\"https:\\\/\\\/bvzadvogados.com.br\"],\"url\":\"https:\\\/\\\/bvzadvogados.com.br\\\/en\\\/author\\\/admin\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"VGBL tributa\u00e7\u00e3o causa mortis","description":"Daniel Zugman comenta a COSIT n\u00ba 28\/2026 e a tributa\u00e7\u00e3o do VGBL por IR na transmiss\u00e3o causa mortis, tema ainda controverso nos tribunais.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/bvzadvogados.com.br\/vgbl-tributacao-causa-mortis-cosit-28-2026\/","og_locale":"en_US","og_type":"article","og_title":"VGBL tributa\u00e7\u00e3o causa mortis","og_description":"Daniel Zugman comenta a COSIT n\u00ba 28\/2026 e a tributa\u00e7\u00e3o do VGBL por IR na transmiss\u00e3o causa mortis, tema ainda controverso nos tribunais.","og_url":"https:\/\/bvzadvogados.com.br\/vgbl-tributacao-causa-mortis-cosit-28-2026\/","og_site_name":"BVZ Advogados","article_published_time":"2026-04-28T18:36:04+00:00","article_modified_time":"2026-06-07T21:18:08+00:00","og_image":[{"url":"https:\/\/bvzadvogados.com.br\/wp-content\/uploads\/2026\/04\/arte-site-OC-2026-04-28T153730.803.png","width":1024,"height":683,"type":"image\/png"}],"author":"admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"admin","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/bvzadvogados.com.br\/vgbl-tributacao-causa-mortis-cosit-28-2026\/#article","isPartOf":{"@id":"https:\/\/bvzadvogados.com.br\/vgbl-tributacao-causa-mortis-cosit-28-2026\/"},"author":{"name":"admin","@id":"https:\/\/bvzadvogados.com.br\/#\/schema\/person\/4550b39138f04c99e03c14cb3bcad06c"},"headline":"Daniel Zugman Comments to Valor Econ\u00f4mico on the Taxation of VGBL Benefits upon Death Following COSIT Ruling No. 28\/2026","datePublished":"2026-04-28T18:36:04+00:00","dateModified":"2026-06-07T21:18:08+00:00","mainEntityOfPage":{"@id":"https:\/\/bvzadvogados.com.br\/vgbl-tributacao-causa-mortis-cosit-28-2026\/"},"wordCount":450,"publisher":{"@id":"https:\/\/bvzadvogados.com.br\/#organization"},"image":{"@id":"https:\/\/bvzadvogados.com.br\/vgbl-tributacao-causa-mortis-cosit-28-2026\/#primaryimage"},"thumbnailUrl":"https:\/\/bvzadvogados.com.br\/wp-content\/uploads\/2026\/04\/arte-site-OC-2026-04-28T153730.803.png","articleSection":["Press"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/bvzadvogados.com.br\/vgbl-tributacao-causa-mortis-cosit-28-2026\/","url":"https:\/\/bvzadvogados.com.br\/vgbl-tributacao-causa-mortis-cosit-28-2026\/","name":"VGBL tributa\u00e7\u00e3o causa mortis","isPartOf":{"@id":"https:\/\/bvzadvogados.com.br\/#website"},"primaryImageOfPage":{"@id":"https:\/\/bvzadvogados.com.br\/vgbl-tributacao-causa-mortis-cosit-28-2026\/#primaryimage"},"image":{"@id":"https:\/\/bvzadvogados.com.br\/vgbl-tributacao-causa-mortis-cosit-28-2026\/#primaryimage"},"thumbnailUrl":"https:\/\/bvzadvogados.com.br\/wp-content\/uploads\/2026\/04\/arte-site-OC-2026-04-28T153730.803.png","datePublished":"2026-04-28T18:36:04+00:00","dateModified":"2026-06-07T21:18:08+00:00","description":"Daniel Zugman comenta a COSIT n\u00ba 28\/2026 e a tributa\u00e7\u00e3o do VGBL por IR na transmiss\u00e3o causa mortis, tema ainda controverso nos tribunais.","breadcrumb":{"@id":"https:\/\/bvzadvogados.com.br\/vgbl-tributacao-causa-mortis-cosit-28-2026\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/bvzadvogados.com.br\/vgbl-tributacao-causa-mortis-cosit-28-2026\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bvzadvogados.com.br\/vgbl-tributacao-causa-mortis-cosit-28-2026\/#primaryimage","url":"https:\/\/bvzadvogados.com.br\/wp-content\/uploads\/2026\/04\/arte-site-OC-2026-04-28T153730.803.png","contentUrl":"https:\/\/bvzadvogados.com.br\/wp-content\/uploads\/2026\/04\/arte-site-OC-2026-04-28T153730.803.png","width":2560,"height":1707,"caption":"VGBL tributa\u00e7\u00e3o causa mortis"},{"@type":"BreadcrumbList","@id":"https:\/\/bvzadvogados.com.br\/vgbl-tributacao-causa-mortis-cosit-28-2026\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/bvzadvogados.com.br\/"},{"@type":"ListItem","position":2,"name":"Daniel Zugman Comments to Valor Econ\u00f4mico on the Taxation of VGBL Benefits upon Death Following COSIT Ruling No. 28\/2026"}]},{"@type":"WebSite","@id":"https:\/\/bvzadvogados.com.br\/#website","url":"https:\/\/bvzadvogados.com.br\/","name":"BVZ - Bastos Bari Vilela Zugman Advogados","description":"","publisher":{"@id":"https:\/\/bvzadvogados.com.br\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/bvzadvogados.com.br\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/bvzadvogados.com.br\/#organization","name":"BVZ - Bastos Bari Vilela Zugman Advogados","url":"https:\/\/bvzadvogados.com.br\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bvzadvogados.com.br\/#\/schema\/logo\/image\/","url":"https:\/\/bvzadvogados.com.br\/wp-content\/uploads\/2025\/07\/cropped-favicon-300x300-1.png","contentUrl":"https:\/\/bvzadvogados.com.br\/wp-content\/uploads\/2025\/07\/cropped-favicon-300x300-1.png","width":512,"height":512,"caption":"BVZ - Bastos Bari Vilela Zugman Advogados"},"image":{"@id":"https:\/\/bvzadvogados.com.br\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.linkedin.com\/company\/bvzadvogados\/"]},{"@type":"Person","@id":"https:\/\/bvzadvogados.com.br\/#\/schema\/person\/4550b39138f04c99e03c14cb3bcad06c","name":"admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/c905ba65424bc99d600b3220e8713eaf72b4dd68497ef6722b4375ad88fd5817?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/c905ba65424bc99d600b3220e8713eaf72b4dd68497ef6722b4375ad88fd5817?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/c905ba65424bc99d600b3220e8713eaf72b4dd68497ef6722b4375ad88fd5817?s=96&d=mm&r=g","caption":"admin"},"sameAs":["https:\/\/bvzadvogados.com.br"],"url":"https:\/\/bvzadvogados.com.br\/en\/author\/admin\/"}]}},"_links":{"self":[{"href":"https:\/\/bvzadvogados.com.br\/en\/wp-json\/wp\/v2\/posts\/3100","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bvzadvogados.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bvzadvogados.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bvzadvogados.com.br\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bvzadvogados.com.br\/en\/wp-json\/wp\/v2\/comments?post=3100"}],"version-history":[{"count":1,"href":"https:\/\/bvzadvogados.com.br\/en\/wp-json\/wp\/v2\/posts\/3100\/revisions"}],"predecessor-version":[{"id":3177,"href":"https:\/\/bvzadvogados.com.br\/en\/wp-json\/wp\/v2\/posts\/3100\/revisions\/3177"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bvzadvogados.com.br\/en\/wp-json\/wp\/v2\/media\/3104"}],"wp:attachment":[{"href":"https:\/\/bvzadvogados.com.br\/en\/wp-json\/wp\/v2\/media?parent=3100"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bvzadvogados.com.br\/en\/wp-json\/wp\/v2\/categories?post=3100"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bvzadvogados.com.br\/en\/wp-json\/wp\/v2\/tags?post=3100"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}