STF Extends Dividend Approval Deadline to Jan. 31, 2026 in Tax Dispute

Overview

• Minister Kassio Nunes Marques issued a temporary order moving the cutoff for approving 2025 dividend distributions to January 31, 2026.
• Lei nº 15.270 created a 10% tax on dividends paid to individuals above R$50,000 per month and conditioned a 2025 exemption on approvals originally due by December 31.
• The ruling cites conflicts with corporate law timelines and a CFC technical note deeming a December 31 approval technically infeasible because it would rely on unaudited estimates.
• The case will be reviewed by the full STF, with the measure slated for the virtual docket between February 13 and 24, 2026.
• The minister also rejected a separate request to exclude Simples Nacional micro and small firms, including law firms, from the new dividend tax rules.