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July 10, 2025 .

17 Minutes .

Catalyst Deep Dive | Episode 1: Brazil’s Offshore Wealth – Post-Reform Tax and Succession Strategies

The global landscape for wealth structuring is shifting — and nowhere is that more evident than in Brazil. In this special episode of Catalyst Deep Dive, our expert hosts break down the impact of Brazil’s sweeping 2023 tax reforms on offshore wealth planning. With clear insights, this conversation is essential listening for anyone managing or advising on international structures.

Synopsis:
In a world of increasing transparency and evolving tax regimes, Brazil has taken a bold step forward. Law 14.754 and MP 1.171 have upended long-standing principles of offshore tax deferral, introducing annual taxation for controlled entities and a new approach to the treatment of foreign trusts.

This episode covers:

  • The historical context of offshore wealth deferral in Brazil

  • Key changes introduced by the 2023 reforms

  • How PICs, offshore funds, and trusts are now taxed

  • The importance of proper classification, documentation, and compliance

  • Succession planning tools like declarations of trust and TOD agreements

  • Common pitfalls and strategies for structuring offshore wealth under the new rules

Whether you're a high-net-worth individual, family office advisor, or legal professional, this episode offers critical insights to help you stay compliant, plan effectively, and navigate the new tax landscape with confidence.

Disclaimer:

The information provided in this podcast is for general informational purposes only and does not constitute legal, tax, or financial advice. While The Catalyst Group shares insights based on real-world experience in fund administration, corporate services, and cross-border structuring, we are not licensed attorneys or tax advisors.

Listeners are strongly encouraged to consult with qualified legal or tax professionals before making decisions or implementing any strategies discussed in this episode. Regulatory requirements and tax treatments vary significantly by jurisdiction and individual circumstance.

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