Our lawyer Paulo Penteado, a specialist in Tax Law, had his article “Taxation of assets in the dissolution of conjugal partnership: impossibility of collecting income tax on the portion that exceeds the just share, received free of charge” published in the May edition of Revista IBDFAM Família e Sucessões. The article discusses the impossibility of income tax being incurred on the portion exceeding the just share, received for historical value and free of charge, by a former spouse in the context of the dissolution of the conjugal partnership.
The full content, available to subscribers, may be found at: https://bit.ly/33xlR9l