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Dr. Vinicius, good evening!
My daughter is a non-resident (since 2015) in Brazil and lives in France;
- I have a PGBL where she has 33 % of entitlement in the event of my death, in which case she will have to pay 25% of income tax?
- I am a resident of Brazil and I have a little Euro deposited in a C.C. in my name in France and if I donate it to her C.C. in France, will I have to pay 15% of I.R. to Brazil as well as the ITCMD of SP (4 %)? Thank you!