The country’s current fiscal situation should put the taxation of dividends back on the discussion agenda of the new government. In an article published on the subject in the Funds Guide supplement of Valor Econômico newspaper, our partner Alamy Candido states that the starting point of this discussion should be Bill 2.337/21 (PL 2.337/21), prepared by the Executive. In 2021, the House of Representatives approved the bill, which extinguished the possibility of companies deducting JCP payments from the tax payable and included the 15% taxation of dividends. But the project has not yet been voted by the Federal Senate. For the lawyer, its resumption would be the fastest way to move the issue forward, although he considers that the new government would hardly use a proposal from the current government. But the project could serve as a basis for some other similar proposal.

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