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    Vinícius, your comments are very good, but two specific doubts remain, namely:-
    1. I made a VGBL in my name for a non-resident son, with the same beneficiary. In the event of my death, should I understand that the bank will pay 15% on the income, regardless of how long it has been invested?
    2. If I die, what is due to this son as a result of shared assets, what tax will be levied and how will it be collected?

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Hi, I'm Vinicius Tersi, a specialist in international tax law.

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