Tax planning 2025: opportunities and challenges in the new Brazilian scenario

Tax planning requires strategic decisions, especially in an environment of fiscal changes

By Glória Cunha

Brazil is undergoing a significant transformation with the imminent tax reform, which introduces new regulations that will directly impact the operations of Brazilian companies. Considering this new context, tax planning for 2025 will be an important factor in maintaining competitiveness.

Although Complementary Law 68/2024, which addresses the first part of the reform regulation, was removed from urgency in October by the Executive Branch, the process has been unfolding and must be monitored.

Therefore, conducting an assessment of the current situation is crucial for companies to develop strategies, mitigate risks, and identify opportunities.

 

 

Tax planning 2025: where to start

The starting point is diagnosing the company, where its current numerical results, together with short- and medium-term goals, will provide a realistic perspective for outlining its future direction.

Every business is unique. Field of operation, size, billing, costs, tax burden for the sector, and other aspects must be part of the evaluation to create the plan for the next year.

Simulating scenarios will certainly help you determine the most viable options for achieving your goals.

Upcoming tax changes may signal the need to reassess supply chains, reallocate investments, and optimize business structures to reduce the tax burden in future fiscal periods.

 

What is possible in the short term

It is important to emphasize that the changes introduced by the tax reform will be implemented gradually, but companies must already begin to develop their tax strategies to ensure compliance and financial health. For the upcoming year, it is recommended to:

 

Reassess the framework

Tax planning is a tool that helps determine whether the chosen tax regime is still the most suitable for achieving the set goals and desired outcomes.

There are cases where it is mandatory to comply with a specific regime, as required by law. However, there are also situations where a company can choose the option it finds most advantageous.

 

See more: Doing Business in Brazil: Understanding Actual Profit and its tax implications

Map tax incentives and special regimes

Periodically, it is essential to analyze whether the company's business remains aligned with the most beneficial legal opportunities, which may result in tax reductions or even tax exemptions.

With the tax reform, it is expected that these benefits will be phased out gradually, requiring companies to rethink their business plans.

 

Identify opportunities to recover tax liabilities

At this stage of revisiting actions and planning the business future, a tax review process is also appropriate, which may identify the existence of recoverable tax credits.

If these resources do exist, the company could benefit from financial relief next year, either through refund processes or by offsetting liabilities with tax authorities.

 

See also: Recovering unduly paid taxes via PER/DCOMP: rules and strategies

 

Proactivity under specialized guideline

As the new scenario emerges, companies should start conducting a detailed assessment of the tax implications within their operations, identifying potential risks and opportunities.

Engaging a tax consultancy is a recommended strategy for anticipating impacts and crafting customized solutions.

The company should also remain aware that it will need to adjust its tax software and ERPs (Enterprise resource planning) during the transition period when the current and new tax systems coexist. Technology should, in fact, be integrated into all corporate processes, especially as supervisory authority continues to make significant investments in innovation. As regulatory oversight becomes more robust, taxpayers must likewise increase their efforts to minimize errors.

Thus, tax planning for 2025 will require a focus on compliance and the ability to adapt to the new digital era.

 

Tax intelligence to plan for the upcoming year

With experienced teams and offices in Rio de Janeiro and São Paulo, DPC provides tax solutions customized to each client’s unique needs. When combined with their expertise in system implementation consulting, this ensures a thorough and efficient approach. You can rely on this support: dpc@dpc.com.br.