Explore the impacts of the reduction of tax benefits, strategies for the new tax reform, microlearning practices, succession planning, and the updated calendar of obligations for April and May 2026.
Tax Incentive Changes
This section discusses the impacts of Supplementary Law (LC) No. 224/25, which aims to increase federal revenue by reducing tax benefits. It highlights how this change specifically pressures companies using the presumed profit (lucro presumido) regime and certain non-profit entities, potentially leading to increased legal disputes.
Anticipated Balance Sheets and Income Tax Reform
This section explores the risks associated with companies accelerating their 2025 results. Due to new rules on dividend taxation (Law No. 15.270/25), many organizations rushed to approve balance sheets and distribute profits by December 2025 to avoid new withholdings, creating potential legal, fiscal, and financial exposures.
Microlearning as a Tool for Team Development
This section introduces microlearning as a solution for keeping teams updated in a fast-paced environment. It defines the method as creating short, focused content pills for quick assimilation and provides a step-by-step guide for implementation, such as defining clear problems to solve and understanding the target audience.
Succession Planning in Family Businesses
This part emphasizes the importance of succession planning in family businesses to ensure longevity and protect heritage. It argues that succession is a long-term process rather than a single event and recommends establishing robust governance structures, such as family councils, and utilizing legal tools like holdings and shareholder agreements.
Obligations and Indicators – April / May 2026
A practical reference section providing a calendar of tax and labor obligations for April and May 2026. It also includes updated economic indicators and tables, such as the social security contribution table and the monthly income tax incidence table effective from January 2026.
