In an interview with Estadão E-Investidor, our partner Ana Cláudia Utumi commented on the tax landscape that makes 2026 a strategic window for estate planning in São Paulo, given that the state has not yet adapted its legislation to the requirements of the Tax Reform.
While the São Paulo State Legislative Assembly (ALESP) has not yet approved the bills that would make the ITCMD progressive, with rates potentially reaching 8%, families have the opportunity to plan their succession under the current, more favorable rules.
For Ana, fiscal pressure makes the approval of these changes inevitable: “With the consumption tax reform, the ICMS will no longer be regulated by the state. I have no doubt that states will focus increasingly on the ITCMD.” She emphasizes that good planning goes beyond tax savings: “Good estate planning is that which adheres to the family’s wishes. It is necessary to consider whether the owner of the estate is comfortable with bringing forward the succession.”
