The bill amends two tax laws to set the rate of the Social Contribution on Net Profit (CSLL) for local reinsurance companies.
The bill amends two tax laws to set the rate of the Social Contribution on Net Profit (CSLL) for local reinsurance companies. It also removes the limit on offsetting tax losses and negative calculation bases in reinsurance and retrocession activities.
Key points and official text
Key points
- Amends Laws No. 7.689/1988 and No. 8.981/1995
- Sets the CSLL rate for local reinsurance companies
- Removes the limit on offsetting tax losses and negative bases
- Applies to reinsurance and retrocession activities
Official text (PL 3540/2026)
The official text is in Portuguese, as it was voted.
Altera a Lei nº 7.689, de 15 de dezembro de 1988, e a Lei nº 8.981, de 20 de janeiro de 1995, para fixar alíquota de Contribuição Social sobre Lucro Líquido – CSLL das sociedades resseguradoras locais e para afastar o limite de compensação de prejuízos fiscais e bases de cálculo negativas relativas às atividades de resseguro e retrocessão.
How each deputy voted
Symbolic vote: the result was announced without recording each deputy's vote.
Subject: Taxes and Economy. Subject and summary are written by artificial intelligence and can contain errors; the official text of each bill is always available on the Chamber's website. How artificial intelligence is used