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Beneficiário Final | Final Beneficiary - Corelaw

Beneficiário Final

All companies that have National Register of Corporate Taxpayers – CNPJ (having Brazilian or foreign shareholders) must provide information to the Federal Revenue up to December 31, 2018, informing all its direct and indirect shareholders, and also the FINAL BENEFICIARY.

WHO IS THE FINAL BENEFICIARY? The natural person that ultimately, directly or indirectly, controls or significantly influences the entity (more than 25% or power to elect managers).

The rules referring to the companies with foreign and Brazilian shareholders are presented below.

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