The Federal Supreme Court (STF) is discussing—in a case with general repercussions, whose judgment was paused last Monday (August 26)—an issue affecting the validity of a rule included in the tax reform regulations currently being processed by the House of Representatives: the collection of the Tax on Inheritance (ITCMD) on transfers made to beneficiaries upon the death of the holder of private pension plans under the Free Benefit Generating Plan (PGBL) and Free Benefit Generating Life Insurance Plan (VGBL).
