Brazil (BR)

Jurisdiction Overview

IDQuestionAnswer
477 *BO Record: Does the registration of domestic limited partnerships comprise information on the beneficial ownership of all partners? Yes, all partnerships require recording of all partners’ beneficial ownership.
 Data Date: 2018

Notes

 
Normative Instruction 1634/2016 of Brazil's tax authority requires all entities (Art. 3) to register their beneficial owners (Art. 8). Art. 8.2 defines beneficial owner as the natural person who has effective control or significant influence or holds at least 25% of the capital or shareholdings.

Sources

http://normas.receita.fazenda.gov.br/sijut2consulta/link.action?visao=anotado&idAto=97729#1954228
 
Normative Instruction 1863/2018, Art. 3 and 8
 
GF 2018: 45-47