The mistaken taxation of FIIs

By Luis Peyser I 06 April 2021 at 13:24

Real Estate Investment Funds (FII) have become popular among Brazilians. An important funding vehicle for the real estate sector, they have become an alternative for both institutional and retail investors.

Real Estate Investment Funds (FII) have become popular among Brazilians. An important funding vehicle for the real estate sector, they have become an alternative for both institutional and retail investors.

Created almost 30 years ago by Law n. 8,668, of June 25, 1993 (FII Law), the real estate funds offer their shareholders a return taxed by Income Tax at a rate of 20%, with obligatory distributions of 95% of the profits, calculated on a half-yearly basis.


See the full article: https://www.infomoney.com.br/colunistas/convidados/a-equivocada-tributacao-dos-fiis/

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