Federal Supreme Court (STF) forms a majority to rule out Inheritance Tax (ITCMD) on Free Benefit Generating Plan (PGBL) and Free Benefit Generating Life Insurance Plan (VGBL) pension plans

16 December 2024

The Federal Supreme Court (STF) formed a majority to rule out Inheritance Tax (ITCMD) over the amounts of private pension plans called Free Benefit Generating Plan (PGBL) and Free Benefit Generating Life Insurance Plan (VGBL) in the event of death of the holder, when discussing Precedent-Setting Issue 1,214, with general repercussion (Appeal to the STF No. 1363013).

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Federal Supreme Court (STF) forms a majority to rule out Inheritance Tax (ITCMD) on Free Benefit Generating Plan (PGBL) and Free Benefit Generating Life Insurance Plan (VGBL) pension plans

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