STF overturns ITCMD levy on VGBL and PGBL supplementary pension plans

The Federal Supreme Court has ruled that it is unconstitutional to levy ITCMD (tax on the transfer of property or rights) on VGBL (free benefit generating plan) and PGBL (free benefit generating life) private pension plans. The judgment on Theme 1.214 was concluded on December 13, 2024, consolidating the understanding that beneficiaries of VGBL and […]