A incidência do ITCMD sobre valores recebidos por beneficiários de planos VGBL e PGBL no Estado de Minas Gerais: efeitos da decisão do STF no Tema 1214

Abstract

This monograph analyzes the incidence of the Tax on Inheritance and Donations (ITCMD) on the amounts received by beneficiaries of private pension plans known as VGBL and PGBL, focusing on the legal and jurisprudential framework of the State of Minas Gerais. The study begins with a conceptual review of private pension schemes and the legal nature of such plans, followed by an examination of case law before and after the decision of the Brazilian Federal Supreme Court in Theme 1214 of General Repercussion. Based on the analysis of judicial decisions and local regulations, the study concludes that the Supreme Court ruling established that the amounts from these pension plans are not part of the deceased's estate, thus not subject to ITCMD. The research also explores the impact of the ruling on Minas Gerais' tax regulations and its consequences for legal certainty, proposing criteria to balance estate planning and the protection of mandatory heirs.