On October 3, 2024, the Federal Government published Provisional Presidential Decree 1,262/24 (MP 1,262), which establishes an additional Social Contribution on Profits (CSLL) equivalent to the so-called Qualified Domestic Minimum Top-up Tax (QDMTT). On the same date, Regulation No. 2,228/2024 (IN 2,228) regulating the subject was published.