Now it was the turn of the State of Rio de Janeiro to see its intention to tax, through the ITCMD (Tax on Transfers of Property by Death and Donations), donations and inheritances from abroad to Brazilians definitively dismissed.
This is because Article 5 of Law No. 7,174/2015 was declared unconstitutional by the STF (Supreme Federal Court) when judging ADI 6826. The decision was based on the same grounds that supported the decision handed down when judging RE 85118 (Theme 825), and determined that RJ will only have legislative competence to institute the collection of ITCMD when the donor has a domicile or residence abroad, or if the deceased person owns assets, was resident or domiciled or has his/her inventory processed abroad, after a complementary law is enacted that authorizes it to do so, as mandated by the Federal Constitution.
The STF modulated the effects of the declaration of unconstitutionality on the date of publication of the RE 851108 ruling (04/20/2021), a modulation that will not be applied in relation to processes pending completion at the time of publication of the aforementioned decision.
The decision handed down by the STF during the trial of ADI 6836 was in the same sense: the unconstitutionality of the rule of the State of Amazonas was recognized given the lack of a Complementary Law that authorizes the institution and collection of ITCMD when inheritance or donation originates abroad, with modulation of the effects on 04/20/2021.
