Minister Nunes Marques, of the Federal Supreme Court (STF), extended the deadline for companies to formally approve the distribution of profits and dividends to their partners until January 31, 2026. The decision responds to requests from the CNI and CNC, which questioned the new rules of the new Income Tax law.
The law required this formalization to occur by December 31, 2025 to guarantee tax exemption. However, the minister considered the deadline “unenforceable”, highlighting that Brazilian corporate law generally allows this process to take place within four months after the end of the year.
The injunction aims to avoid legal uncertainty and excessive costs for the production sector. The decision will be submitted to the virtual plenary of the STF between February 13th and 24th, 2026.
