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On October 3, 2025 Normative Instruction RFB No. 2282, of October 2, 2025 was published in the Official Gazette. This includes amendments to Brazil’s DMT Law for the June 2024 OECD Administrative Guidance and other sundry amendments.
The general text that accompanies the issue of the original draft Normative Instruction provides that no amendments were needed for the January 2025 OECD Administrative Guidance.
The amendments in the law will generally apply for tax years beginning after January, 2025. However, a number of the amendments are to apply from January 1, 2026 with an option to apply them from January 1, 2025.
Amendments in the 2025 Amended Normative Instruction
| Fourth Set of OECD Administrative Guidance (Article) | Rule | Implementation in Brazil | Effective From |
|---|---|---|---|
| 1.2.1 | Aggregate DTL Category basis | Articles 52A-52J | January 1, 2026 but subject to an option to apply from January 1, 2025 |
| 1.2.1 | Exclusion of certain types of GL accounts and separate tracking | Articles 52A-52J | January 1, 2026 but subject to an option to apply from January 1, 2025 |
| 1.2.1 | Exclusion of GL accounts that generate standalone DTAs | Articles 52A-52J | January 1, 2026 but subject to an option to apply from January 1, 2025 |
| 1.2.1 | Exclusion of swinging accounts and separate tracking | Articles 52A-52J | January 1, 2026 but subject to an option to apply from January 1, 2025 |
| 1.2.2 | FIFO/LIFO Basis | Articles 52A-52J | January 1, 2026 but subject to an option to apply from January 1, 2025 |
| 1.2.3 | Aggregation of Short-term DTLs | Articles 52A-52J | January 1, 2026 but subject to an option to apply from January 1, 2025 |
| 1.2.2 | Reversal of DTLs that accrued before the Transition Year | Articles 52A-52J | January 1, 2026 but subject to an option to apply from January 1, 2025 |
| 1.2.2 | 5 year unclaimed accrual election | Article 53A | January 1, 2026 but subject to an option to apply from January 1, 2025 |
| 2.1.2 | Recalculated deferred tax where GloBE carrying value differs from accounting carrying value | Article 50A | January 1, 2026 but subject to an option to apply from January 1, 2025 |
| 2.1.2 | GloBE and accounting carrying values and the Transition Rules | Article 78 | January 1, 2025 |
| 2.1.2 | Exclusion of GloBE carrying value from SBIE | Article 78 | January 1, 2025 |
| 3.1.3 | General rules for allocating cross-border, current taxes under a cross-crediting corporate tax system: 4 Steps | Articles 48A-48F | January 1, 2026 but subject to an option to apply from January 1, 2025 |
| 3.1.3 | Specific rules for foreign PEs/CFCs, Hybrids/rev hybrids with domestic source income | Articles 48A-48F | January 1, 2026 but subject to an option to apply from January 1, 2025 |
| 3.1.3 | Cross-crediting between Permanent Establishments and distributions from foreign subsidiaries | Articles 48A-48F | January 1, 2026 but subject to an option to apply from January 1, 2025 |
| 4.1 | Extension of the Substitute Loss Carry-forward DTA to PEs, hybrids and rev hybrids | Article 49 | January 1, 2026 but subject to an option to apply from January 1, 2025 |
| 4.2 | Allocation of deferred tax expenses and benefits from a Parent Entity to a CFC, PE Hybrid or Rev Hybrid: 5 step process | Articles 47/49 | January 1, 2026 but subject to an option to apply from January 1, 2025 |
| 5.2.2 | Determining GloBE status when a Flow-through Entity is held directly by another Flow-through Entity | Articles 29A-29E | January 1, 2026 but subject to an option to apply from January 1, 2025 |
| 5.3.2 | Non-group owners: Partially owned Flow-through Entities | Articles 29A-29E | January 1, 2026 but subject to an option to apply from January 1, 2025 |
| 5.3.5 | Non-group owners: Indirect minority ownership | Articles 29A-29E | January 1, 2026 but subject to an option to apply from January 1, 2025 |
| 5.4.2 | Taxes allocated to a flow-through entity | Articles 29A-29E | January 1, 2026 but subject to an option to apply from January 1, 2025 |
| 5.5.2 | Hybrid entities – Taxes pushed down include indirect owners | Articles 29A-29E | January 1, 2026 but subject to an option to apply from January 1, 2025 |
| 5.5.4 | Hybrid entities – Entities located in jurisdictions without a Corporate Income Tax system | Article 31A | January 1, 2026 but subject to an option to apply from January 1, 2025 |
| 5.6.2 | Extension of taxes pushed down to include Reverse Hybrids | Article 47 | January 1, 2026 but subject to an option to apply from January 1, 2025 |
| 6.1.4 | Option to not impose top-up tax liabilities on SPVs used in securitization transactions | Article 89A | January 1, 2026 but subject to an option to apply from January 1, 2025 |
| 6.1.4 | New definition: Securitization Entity | Article 89B | January 1, 2026 but subject to an option to apply from January 1, 2025 |
| 6.1.4 | New definition: Securitization Arrangement | Article 89B | January 1, 2026 but subject to an option to apply from January 1, 2025 |
For detailed information on the application of the GloBE Rules in Brazil, see our:
OECD Administrative Guidance: Domestic Implementation Matrix
Transitional CbCR Safe Harbour: Domestic Implementation Matrix
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