Planejamento patrimonial e sucessório no contexto da reforma tributária: análise das novas normas mediante um paronama hitórico e jurídico

Abstract

The focus of this research paper is the analysis of the regulatory changes introduced by Constitutional Amendment No. 132 of December 20, 2023, which affect the context of wealth planning. To achieve this goal in a more enlightening manner, the research covered the historical and legal contexts of both wealth planning and tax reform. To this end, a historical and qualitative procedural approach was used, using exploratory, descriptive and deductive methods. Consequently, a comparison was made between the text before and after the tax reform, in order to more objectively demonstrate the conclusions to be drawn. This entire context resulted in the understanding that such new rules are, in fact, beneficial to the tax authorities to the detriment of taxpayers.