{"id":46837,"date":"2024-08-09T11:38:13","date_gmt":"2024-08-09T14:38:13","guid":{"rendered":"https:\/\/borainvestir.b3.com.br\/?post_type=web-story&#038;p=46837"},"modified":"2024-08-09T12:17:36","modified_gmt":"2024-08-09T15:17:36","slug":"como-funciona-a-nova-lei-sobre-heranca","status":"publish","type":"web-story","link":"https:\/\/borainvestir.b3.com.br\/web-stories\/como-funciona-a-nova-lei-sobre-heranca\/","title":{"rendered":"Como funciona a nova lei sobre heran\u00e7a?"},"content":{"rendered":"<p><html amp=\"\" lang=\"en\"><head><meta charSet=\"utf-8\"\/><meta name=\"viewport\" content=\"width=device-width,minimum-scale=1,initial-scale=1\"\/><script async=\"\" src=\"https:\/\/cdn.ampproject.org\/v0.js\"><\/script><script async=\"\" src=\"https:\/\/cdn.ampproject.org\/v0\/amp-story-1.0.js\" custom-element=\"amp-story\"><\/script><link href=\"https:\/\/fonts.googleapis.com\/css2?display=swap&amp;family=Montserrat%3Awght%40400%3B700\" rel=\"stylesheet\"\/><link 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disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:6.79612%;top:65.69579%;width:15.7767%;height:3.23625%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-c53fe2b9-3643-4068-93bd-1eb65ba57b4f\">\n<div class=\"fill\" style=\"background-color:#ffab00;will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:11.65049%;top:87.86408%;width:75.97087%;height:9.38511%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0.6389776357827476% 0.6389776357827476% 0.6389776357827476% 0.6389776357827476% \/ 3.4482758620689653% 3.4482758620689653% 3.4482758620689653% 3.4482758620689653%\" id=\"el-18be0206-ea96-4d83-80e8-61720c614172\">\n<h3 class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:0.11118210862619833% 0;font-family:&quot;Montserrat&quot;,sans-serif;font-size:0.388350em;line-height:1.19;text-align:left;padding:0;color:#000000\"><span><span style=\"font-weight: 700; color: #fff\">Como funciona a nova lei sobre heran\u00e7a?<\/span><\/span><\/h3>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><\/amp-story-page><amp-story-page id=\"1e52d207-9c52-4c87-92a1-947b8a90e7ca\" auto-advance-after=\"12s\"><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application\/json\">[{\"selector\":\"#anim-4718a55f-6033-4306-971c-71cfa95de142 [data-leaf-element=\\\"true\\\"]\",\"keyframes\":{\"transform\":[\"translate3d(-7.791604498710216%, 0, 0)\",\"translate3d(0%, 0, 0)\"]},\"delay\":0,\"duration\":2000,\"easing\":\"cubic-bezier(.3,0,.55,1)\",\"fill\":\"both\"}]<\/script><\/amp-story-animation><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\" style=\"background-color:#5d4c3b\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:0;top:-9.25926%;width:100%;height:118.51852%;opacity:1\">\n<div id=\"anim-4718a55f-6033-4306-971c-71cfa95de142\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-77a8d145-1b4f-40cf-ab6c-874c41f370ee\">\n<div style=\"position:absolute;width:118.45985%;height:100%;left:-9.22992%;top:0%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/cdn.borainvestir.b3.com.br\/2024\/07\/02140257\/Papelada.jpg\" alt=\"Papelada\" srcSet=\"https:\/\/cdn.borainvestir.b3.com.br\/2024\/07\/02140257\/Papelada.jpg 673w,https:\/\/cdn.borainvestir.b3.com.br\/2024\/07\/02140257\/Papelada-200x300.jpg 200w,https:\/\/cdn.borainvestir.b3.com.br\/2024\/07\/02140257\/Papelada-150x225.jpg 150w\" sizes=\"(min-width: 1024px) 46vh, 103vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:7.28155%;top:50%;width:15.7767%;height:3.23625%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-9eb559a4-fb49-4501-8fe7-359ed84da874\">\n<div class=\"fill\" style=\"background-color:#ffab00;will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:7.28155%;top:55.01618%;width:85.43689%;height:37.54045%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:5.681818181818182% 5.681818181818182% 5.681818181818182% 5.681818181818182% \/ 8.620689655172415% 8.620689655172415% 8.620689655172415% 8.620689655172415%\" class=\"mask\" id=\"el-42627933-393a-4fb9-9d9b-56df566eea78\">\n<div class=\"fill\" style=\"background-color:rgba(0,12,97,0.95);will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:11.65049%;top:59.70874%;width:76.69903%;height:24.91909%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" id=\"el-8db31001-9ec1-45d1-9787-6511deb42ce3\">\n<p class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:-0.2563291139240502% 0;font-family:&quot;Montserrat&quot;,sans-serif;font-size:0.323625em;line-height:1.3;text-align:left;padding:0;color:#000000\"><span><span style=\"color: #fff\">As propostas de regulamenta\u00e7\u00e3o da <\/span><span style=\"font-weight: 700; color: #fff\">Reforma Tribut\u00e1ria <\/span><span style=\"color: #fff\">trouxeram mudan\u00e7as importantes na cobran\u00e7a de imposto sobre <\/span><span style=\"font-weight: 700; color: #fff\">heran\u00e7a <\/span><span style=\"color: #fff\">e doa\u00e7\u00e3o, o ITCMD.<\/span><\/span><\/p>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:66.50485%;top:87.86408%;width:21.84466%;height:3.23625%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-40aa1de5-ef72-472f-bc6f-26961a9ad80a\">\n<div style=\"position:absolute;width:100%;height:103.65841%;left:0%;top:-1.8292%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/cdn.borainvestir.b3.com.br\/2023\/11\/22185205\/logo_bora_investir-3.png\" alt=\"logo_bora_investir\" srcSet=\"https:\/\/cdn.borainvestir.b3.com.br\/2023\/11\/22185205\/logo_bora_investir-3.png 738w,https:\/\/cdn.borainvestir.b3.com.br\/2023\/11\/22185205\/logo_bora_investir-3-300x69.png 300w\" sizes=\"(min-width: 1024px) 10vh, 22vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:7.28155%;top:94.17476%;width:85.43689%;height:5.66343%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:5.681818181818182% 5.681818181818182% 5.681818181818182% 5.681818181818182% \/ 57.14285714285714% 57.14285714285714% 57.14285714285714% 57.14285714285714%\" class=\"mask\" id=\"el-e4ae4a9d-bc02-4a6f-bb1e-439e37af6717\">\n<div class=\"fill\" style=\"background-color:rgba(0,12,97,0.95);will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:11.65049%;top:94.98382%;width:76.69903%;height:4.04531%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" id=\"el-8fd48532-2c96-4992-b32b-e35f5a53ab72\"><a href=\"https:\/\/borainvestir.b3.com.br\/objetivos-financeiros\/investir-melhor\/como-funciona-a-nova-lei-sobre-heranca\/\" data-tooltip-icon=\"https:\/\/cdn.borainvestir.b3.com.br\/2024\/08\/07123405\/heranca-o-que-muda.webp\" data-tooltip-text=\"Como funciona a nova lei sobre heran\u00e7a?\" target=\"_blank\" rel=\"noreferrer noopener\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0\"><\/p>\n<p class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:-0.2563291139240502% 0;font-family:&quot;Montserrat&quot;,sans-serif;font-size:0.323625em;line-height:1.3;text-align:center;padding:0;color:#000000\"><span><span style=\"font-weight: 700; text-decoration: underline; color: #fff\">Leia a mat\u00e9ria completa<\/span><\/span><\/p>\n<p><\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><\/amp-story-page><amp-story-page id=\"17a23a2f-81d4-4517-bd30-ee883857e3c6\" auto-advance-after=\"12s\"><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application\/json\">[{\"selector\":\"#anim-8670b87c-6a34-489a-9e35-fcb32ba02a07 [data-leaf-element=\\\"true\\\"]\",\"keyframes\":{\"transform\":[\"translate(-8.49330909318266%, 0%) scale(1.5)\",\"translate(0%, 0%) scale(1)\"]},\"delay\":0,\"duration\":2000,\"easing\":\"cubic-bezier(.3,0,.55,1)\",\"fill\":\"forwards\"}]<\/script><\/amp-story-animation><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\" style=\"background-color:#b4b2b1\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:0;top:-9.25926%;width:100%;height:118.51852%;opacity:1\">\n<div id=\"anim-8670b87c-6a34-489a-9e35-fcb32ba02a07\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-97175180-96ca-489f-9f61-8080825b1adc\">\n<div style=\"position:absolute;width:266.79797%;height:100%;left:-111.73232%;top:0%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/cdn.borainvestir.b3.com.br\/2024\/08\/09114035\/Mulher-vendo-papeis.jpg\" alt=\"Mulher vendo pap\u00e9is\" srcSet=\"https:\/\/cdn.borainvestir.b3.com.br\/2024\/08\/09114035\/Mulher-vendo-papeis.jpg 1016w,https:\/\/cdn.borainvestir.b3.com.br\/2024\/08\/09114035\/Mulher-vendo-papeis-768x512.jpg 768w,https:\/\/cdn.borainvestir.b3.com.br\/2024\/08\/09114035\/Mulher-vendo-papeis-300x200.jpg 300w,https:\/\/cdn.borainvestir.b3.com.br\/2024\/08\/09114035\/Mulher-vendo-papeis-150x100.jpg 150w\" sizes=\"(min-width: 1024px) 45vh, 100vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:7.28155%;top:73.30097%;width:15.7767%;height:3.23625%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-a667885b-370b-42bc-ab06-1472ca140b17\">\n<div class=\"fill\" style=\"background-color:#ffab00;will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:7.28155%;top:78.31715%;width:85.43689%;height:21.52104%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:5.681818181818182% 5.681818181818182% 5.681818181818182% 5.681818181818182% \/ 15.037593984962406% 15.037593984962406% 15.037593984962406% 15.037593984962406%\" class=\"mask\" id=\"el-0349b05b-cbc7-4948-99fb-14db33fe5a10\">\n<div class=\"fill\" style=\"background-color:rgba(0,12,97,0.95);will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:11.65049%;top:83.00971%;width:76.69903%;height:8.09061%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" id=\"el-83623244-4997-4592-862a-1dd795978afe\">\n<p class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:-0.2563291139240502% 0;font-family:&quot;Montserrat&quot;,sans-serif;font-size:0.323625em;line-height:1.3;text-align:left;padding:0;color:#000000\"><span><span style=\"color: #fff\">As altera\u00e7\u00f5es devem entrar em vigor a partir de 2025.<\/span><\/span><\/p>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:66.50485%;top:94.33657%;width:21.84466%;height:3.23625%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-2daf85c7-4b33-46ec-88bf-f6a550cfcdb9\">\n<div style=\"position:absolute;width:100%;height:103.65841%;left:0%;top:-1.8292%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/cdn.borainvestir.b3.com.br\/2023\/11\/22185205\/logo_bora_investir-3.png\" alt=\"logo_bora_investir\" srcSet=\"https:\/\/cdn.borainvestir.b3.com.br\/2023\/11\/22185205\/logo_bora_investir-3.png 738w,https:\/\/cdn.borainvestir.b3.com.br\/2023\/11\/22185205\/logo_bora_investir-3-300x69.png 300w\" sizes=\"(min-width: 1024px) 10vh, 22vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><\/amp-story-page><amp-story-page id=\"93e8773e-3c22-46a9-acb9-b02f15a86f1a\" auto-advance-after=\"12s\"><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application\/json\">[{\"selector\":\"#anim-fc064bcb-c3ae-4e36-b51d-742266c51711 [data-leaf-element=\\\"true\\\"]\",\"keyframes\":{\"transform\":[\"translate3d(-24.37499988622573%, 0, 0)\",\"translate3d(0%, 0, 0)\"]},\"delay\":0,\"duration\":2000,\"easing\":\"cubic-bezier(.3,0,.55,1)\",\"fill\":\"both\"}]<\/script><\/amp-story-animation><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\" style=\"background-color:#1e2128\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:0;top:-9.25926%;width:100%;height:118.51852%;opacity:1\">\n<div id=\"anim-fc064bcb-c3ae-4e36-b51d-742266c51711\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-1526de07-fb6a-49e8-ad3b-e66352ce4d44\">\n<div style=\"position:absolute;width:266.66667%;height:100%;left:-101.66667%;top:0%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/cdn.borainvestir.b3.com.br\/2024\/08\/09115408\/Reforma-Tributaria.jpg\" alt=\"Reforma Tribut\u00e1ria\" srcSet=\"https:\/\/cdn.borainvestir.b3.com.br\/2024\/08\/09115408\/Reforma-Tributaria.jpg 1920w,https:\/\/cdn.borainvestir.b3.com.br\/2024\/08\/09115408\/Reforma-Tributaria-1620x1080.jpg 1620w,https:\/\/cdn.borainvestir.b3.com.br\/2024\/08\/09115408\/Reforma-Tributaria-768x512.jpg 768w,https:\/\/cdn.borainvestir.b3.com.br\/2024\/08\/09115408\/Reforma-Tributaria-300x200.jpg 300w,https:\/\/cdn.borainvestir.b3.com.br\/2024\/08\/09115408\/Reforma-Tributaria-150x100.jpg 150w\" sizes=\"(min-width: 1024px) 45vh, 100vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:7.28155%;top:65.21036%;width:15.7767%;height:3.23625%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-19c80cb9-5702-492c-be6e-1693eacc46f8\">\n<div class=\"fill\" style=\"background-color:#ffab00;will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:7.28155%;top:70.22654%;width:85.43689%;height:29.93528%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:5.681818181818182% 5.681818181818182% 5.681818181818182% 5.681818181818182% \/ 10.81081081081081% 10.81081081081081% 10.81081081081081% 10.81081081081081%\" class=\"mask\" id=\"el-69f0d6bd-adff-4836-8db9-2dee5c105eea\">\n<div class=\"fill\" style=\"background-color:rgba(0,12,97,0.95);will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:11.65049%;top:74.91909%;width:76.69903%;height:16.50485%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" id=\"el-d035c2fe-598a-48d2-96c8-e7a9be6b1f6c\">\n<p class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:-0.2563291139240502% 0;font-family:&quot;Montserrat&quot;,sans-serif;font-size:0.323625em;line-height:1.3;text-align:left;padding:0;color:#000000\"><span><span style=\"color: #fff\">A Reforma Tribut\u00e1ria tornou a al\u00edquota do ITCMD progressiva, de 2% a 8%, conforme o valor dos bens transmitidos.<\/span><\/span><\/p>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:66.50485%;top:94.66019%;width:21.84466%;height:3.23625%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-78219dab-6df4-417c-8dd3-bea431371463\">\n<div style=\"position:absolute;width:100%;height:103.65841%;left:0%;top:-1.8292%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/cdn.borainvestir.b3.com.br\/2023\/11\/22185205\/logo_bora_investir-3.png\" alt=\"logo_bora_investir\" srcSet=\"https:\/\/cdn.borainvestir.b3.com.br\/2023\/11\/22185205\/logo_bora_investir-3.png 738w,https:\/\/cdn.borainvestir.b3.com.br\/2023\/11\/22185205\/logo_bora_investir-3-300x69.png 300w\" sizes=\"(min-width: 1024px) 10vh, 22vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><\/amp-story-page><amp-story-page id=\"8afdd53e-edd0-48ee-bc68-b41b524f4127\" auto-advance-after=\"12s\"><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application\/json\">[{\"selector\":\"#anim-bdfe0580-6334-402e-b4a7-f09a08c15224 [data-leaf-element=\\\"true\\\"]\",\"keyframes\":{\"transform\":[\"translate3d(0, -4.545454085760503%, 0)\",\"translate3d(0, 0%, 0)\"]},\"delay\":0,\"duration\":2000,\"easing\":\"cubic-bezier(.3,0,.55,1)\",\"fill\":\"both\"}]<\/script><\/amp-story-animation><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\" style=\"background-color:#766149\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:0;top:-9.25926%;width:100%;height:118.51852%;opacity:1\">\n<div id=\"anim-bdfe0580-6334-402e-b4a7-f09a08c15224\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-3780d45c-0203-4d16-a435-229135c66ef0\">\n<div style=\"position:absolute;width:156.36559%;height:132%;left:0%;top:-26%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/cdn.borainvestir.b3.com.br\/2024\/08\/09120859\/Papelada.jpg\" alt=\"Papelada\" srcSet=\"https:\/\/cdn.borainvestir.b3.com.br\/2024\/08\/09120859\/Papelada.jpg 661w,https:\/\/cdn.borainvestir.b3.com.br\/2024\/08\/09120859\/Papelada-200x300.jpg 200w,https:\/\/cdn.borainvestir.b3.com.br\/2024\/08\/09120859\/Papelada-150x225.jpg 150w\" sizes=\"(min-width: 1024px) 59vh, 132vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:7.28155%;top:44.66019%;width:15.7767%;height:3.23625%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-a668c016-aa1f-48a5-a90a-5e9f1a589256\">\n<div class=\"fill\" style=\"background-color:#ffab00;will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:7.28155%;top:49.67638%;width:85.43689%;height:50.48544%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:5.681818181818182% 5.681818181818182% 5.681818181818182% 5.681818181818182% \/ 6.41025641025641% 6.41025641025641% 6.41025641025641% 6.41025641025641%\" class=\"mask\" id=\"el-3eca6e40-fbde-4945-9ff0-bbfedf459fad\">\n<div class=\"fill\" style=\"background-color:rgba(0,12,97,0.95);will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:11.65049%;top:54.36893%;width:76.69903%;height:37.70227%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" id=\"el-2e3e769a-9496-4478-be45-53a274885713\">\n<p class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:-0.2563291139240502% 0;font-family:&quot;Montserrat&quot;,sans-serif;font-size:0.323625em;line-height:1.3;text-align:left;padding:0;color:#000000\"><span><span style=\"color: #fff\">\u201cCom essa altera\u00e7\u00e3o, os Estados que ainda n\u00e3o preveem a progressividade das al\u00edquotas dever\u00e3o ajustar as reda\u00e7\u00f5es de suas respectivas legisla\u00e7\u00f5es para incluir essa determina\u00e7\u00e3o\u201d, afirma Alessando Fonseca, do escrit\u00f3rio Mattos Filho.<\/span><\/span><\/p>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:66.50485%;top:95.30744%;width:21.84466%;height:3.23625%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-80c0fcbc-ae7e-4682-b353-a87dacd24184\">\n<div style=\"position:absolute;width:100%;height:103.65841%;left:0%;top:-1.8292%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/cdn.borainvestir.b3.com.br\/2023\/11\/22185205\/logo_bora_investir-3.png\" alt=\"logo_bora_investir\" srcSet=\"https:\/\/cdn.borainvestir.b3.com.br\/2023\/11\/22185205\/logo_bora_investir-3.png 738w,https:\/\/cdn.borainvestir.b3.com.br\/2023\/11\/22185205\/logo_bora_investir-3-300x69.png 300w\" sizes=\"(min-width: 1024px) 10vh, 22vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><\/amp-story-page><amp-story-page id=\"afa77eb6-a73f-4b9d-af14-2585ad5fe1cd\" auto-advance-after=\"12s\"><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application\/json\">[{\"selector\":\"#anim-8dec6f55-9eaa-493f-9138-ed9c4ff4bbbe [data-leaf-element=\\\"true\\\"]\",\"keyframes\":{\"transform\":[\"translate3d(0, 16.666666666666675%, 0)\",\"translate3d(0, 0%, 0)\"]},\"delay\":0,\"duration\":2000,\"easing\":\"cubic-bezier(.3,0,.55,1)\",\"fill\":\"both\"}]<\/script><\/amp-story-animation><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\" style=\"background-color:#c7c7bf\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:0;top:-9.25926%;width:100%;height:118.51852%;opacity:1\">\n<div id=\"anim-8dec6f55-9eaa-493f-9138-ed9c4ff4bbbe\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-4a21a72d-b956-4b4c-bfa2-cb326392b71f\">\n<div style=\"position:absolute;width:142.22222%;height:120%;left:-10.55556%;top:-20%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/cdn.borainvestir.b3.com.br\/2024\/08\/09121341\/Mulher-olhando-papelada.jpg\" alt=\"Mulher olhando papelada\" srcSet=\"https:\/\/cdn.borainvestir.b3.com.br\/2024\/08\/09121341\/Mulher-olhando-papelada.jpg 680w,https:\/\/cdn.borainvestir.b3.com.br\/2024\/08\/09121341\/Mulher-olhando-papelada-200x300.jpg 200w,https:\/\/cdn.borainvestir.b3.com.br\/2024\/08\/09121341\/Mulher-olhando-papelada-150x225.jpg 150w\" sizes=\"(min-width: 1024px) 54vh, 120vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:7.28155%;top:64.72492%;width:15.7767%;height:3.23625%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-21b40468-0af6-457a-803a-48a96f3b2f5b\">\n<div class=\"fill\" style=\"background-color:#ffab00;will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:7.28155%;top:69.7411%;width:85.43689%;height:30.2589%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:5.681818181818182% 5.681818181818182% 5.681818181818182% 5.681818181818182% \/ 10.695187165775401% 10.695187165775401% 10.695187165775401% 10.695187165775401%\" class=\"mask\" id=\"el-b045a5c0-e4a9-4f72-a901-6f25e44113c0\">\n<div class=\"fill\" style=\"background-color:rgba(0,12,97,0.95);will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:11.65049%;top:74.43366%;width:76.69903%;height:16.50485%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" id=\"el-935fe141-909b-4d8f-bfb8-2bef3e31218f\">\n<p class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:-0.2563291139240502% 0;font-family:&quot;Montserrat&quot;,sans-serif;font-size:0.323625em;line-height:1.3;text-align:left;padding:0;color:#000000\"><span><span style=\"color: #fff\">Al\u00e9m disso, a reforma determina que o ITCMD ser\u00e1 do estado onde morava a pessoa falecida.<\/span><\/span><\/p>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:66.50485%;top:94.17476%;width:21.84466%;height:3.23625%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-13f975a8-1e77-4a86-bec3-ffbea9795aa3\">\n<div style=\"position:absolute;width:100%;height:103.65841%;left:0%;top:-1.8292%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/cdn.borainvestir.b3.com.br\/2023\/11\/22185205\/logo_bora_investir-3.png\" alt=\"logo_bora_investir\" srcSet=\"https:\/\/cdn.borainvestir.b3.com.br\/2023\/11\/22185205\/logo_bora_investir-3.png 738w,https:\/\/cdn.borainvestir.b3.com.br\/2023\/11\/22185205\/logo_bora_investir-3-300x69.png 300w\" sizes=\"(min-width: 1024px) 10vh, 22vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><\/amp-story-page><amp-story-page id=\"ccc47f09-c70a-45ab-b485-69c88164e0f1\" auto-advance-after=\"12s\"><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application\/json\">[{\"selector\":\"#anim-bc7949f5-8d37-4990-9401-6a8a11b14587 [data-leaf-element=\\\"true\\\"]\",\"keyframes\":{\"transform\":[\"translate3d(-57.287991317734686%, 0, 0)\",\"translate3d(0%, 0, 0)\"]},\"delay\":0,\"duration\":2000,\"easing\":\"cubic-bezier(.3,0,.55,1)\",\"fill\":\"both\"}]<\/script><\/amp-story-animation><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\" style=\"background-color:#d4d0cc\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:0;top:-9.25926%;width:100%;height:118.51852%;opacity:1\">\n<div id=\"anim-bc7949f5-8d37-4990-9401-6a8a11b14587\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-f8c42384-99ac-4ef1-9968-98130cf9acda\">\n<div style=\"position:absolute;width:266.80115%;height:100%;left:-13.95613%;top:0%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/cdn.borainvestir.b3.com.br\/2024\/08\/09121704\/Homem-correndo.jpg\" alt=\"Homem correndo\" srcSet=\"https:\/\/cdn.borainvestir.b3.com.br\/2024\/08\/09121704\/Homem-correndo.jpg 992w,https:\/\/cdn.borainvestir.b3.com.br\/2024\/08\/09121704\/Homem-correndo-768x512.jpg 768w,https:\/\/cdn.borainvestir.b3.com.br\/2024\/08\/09121704\/Homem-correndo-300x200.jpg 300w,https:\/\/cdn.borainvestir.b3.com.br\/2024\/08\/09121704\/Homem-correndo-150x100.jpg 150w\" sizes=\"(min-width: 1024px) 45vh, 100vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:7.28155%;top:61.16505%;width:15.7767%;height:3.23625%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-40e76703-5811-4f0a-b1cb-0343018a0f87\">\n<div class=\"fill\" style=\"background-color:#ffab00;will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:7.28155%;top:66.18123%;width:85.43689%;height:33.81877%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:5.681818181818182% 5.681818181818182% 5.681818181818182% 5.681818181818182% \/ 9.569377990430622% 9.569377990430622% 9.569377990430622% 9.569377990430622%\" class=\"mask\" id=\"el-6aa69db7-f365-4779-a5b5-f7464e72b298\">\n<div class=\"fill\" style=\"background-color:rgba(0,12,97,0.95);will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:11.65049%;top:70.87379%;width:76.69903%;height:20.87379%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" id=\"el-e2fd4ccc-1db1-4381-9612-f5476e233068\">\n<p class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:-0.2563291139240502% 0;font-family:&quot;Montserrat&quot;,sans-serif;font-size:0.323625em;line-height:1.3;text-align:left;padding:0;color:#000000\"><span><span style=\"color: #fff\">Antes, era poss\u00edvel abrir o processo de invent\u00e1rio no estado onde as taxas eram menores, para tentar fugir da tributa\u00e7\u00e3o.<\/span><\/span><\/p>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:66.50485%;top:94.66019%;width:21.84466%;height:3.23625%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-c5907635-af13-430e-a58f-c287da7667bd\">\n<div style=\"position:absolute;width:100%;height:103.65841%;left:0%;top:-1.8292%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/cdn.borainvestir.b3.com.br\/2023\/11\/22185205\/logo_bora_investir-3.png\" alt=\"logo_bora_investir\" srcSet=\"https:\/\/cdn.borainvestir.b3.com.br\/2023\/11\/22185205\/logo_bora_investir-3.png 738w,https:\/\/cdn.borainvestir.b3.com.br\/2023\/11\/22185205\/logo_bora_investir-3-300x69.png 300w\" sizes=\"(min-width: 1024px) 10vh, 22vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><\/amp-story-page><amp-story-page id=\"d2a2cbf2-0f1e-4d6f-b3b6-a1ee64e3f5c4\" auto-advance-after=\"12s\"><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application\/json\">[{\"selector\":\"#anim-a8b92c08-8c5f-4864-bf53-95a084229716 [data-leaf-element=\\\"true\\\"]\",\"keyframes\":{\"transform\":[\"translate3d(0, 13.038351107465132%, 0)\",\"translate3d(0, 0%, 0)\"]},\"delay\":0,\"duration\":2000,\"easing\":\"cubic-bezier(.3,0,.55,1)\",\"fill\":\"both\"}]<\/script><\/amp-story-animation><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\" style=\"background-color:#bfbebf\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:0;top:-9.25926%;width:100%;height:118.51852%;opacity:1\">\n<div id=\"anim-a8b92c08-8c5f-4864-bf53-95a084229716\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-7a379aa0-26f3-4a61-b439-aec7bb5df7e8\">\n<div style=\"position:absolute;width:136.43623%;height:115%;left:-36.43623%;top:-14.9941%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/cdn.borainvestir.b3.com.br\/2024\/04\/24113205\/Cofre-em-cima-de-papeis.jpg\" alt=\"Cofre em cima de pap\u00e9is\" srcSet=\"https:\/\/cdn.borainvestir.b3.com.br\/2024\/04\/24113205\/Cofre-em-cima-de-papeis.jpg 650w,https:\/\/cdn.borainvestir.b3.com.br\/2024\/04\/24113205\/Cofre-em-cima-de-papeis-200x300.jpg 200w,https:\/\/cdn.borainvestir.b3.com.br\/2024\/04\/24113205\/Cofre-em-cima-de-papeis-150x225.jpg 150w\" sizes=\"(min-width: 1024px) 61vh, 136vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:7.28155%;top:52.26537%;width:15.7767%;height:3.23625%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-b55e02a9-a4fb-4c60-b4e3-4418449a9b0e\">\n<div class=\"fill\" style=\"background-color:#ffab00;will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:7.28155%;top:57.28155%;width:85.43689%;height:42.71845%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:5.681818181818182% 5.681818181818182% 5.681818181818182% 5.681818181818182% \/ 7.575757575757576% 7.575757575757576% 7.575757575757576% 7.575757575757576%\" class=\"mask\" id=\"el-9efb49d0-ef37-44e8-876f-363f67af3ca1\">\n<div class=\"fill\" style=\"background-color:rgba(0,12,97,0.95);will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:11.65049%;top:61.97411%;width:76.69903%;height:29.12621%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" id=\"el-d6a1c0ba-5fd1-402d-be74-754edc1567a1\">\n<p class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:-0.2563291139240502% 0;font-family:&quot;Montserrat&quot;,sans-serif;font-size:0.323625em;line-height:1.3;text-align:left;padding:0;color:#000000\"><span><span style=\"color: #fff\">Outra proposta aprovada na C\u00e2mara \u00e9 a autoriza\u00e7\u00e3o para que os estados cobrem impostos sobre os valores acumulados em planos de previd\u00eancia privada transmitidos como heran\u00e7a.<\/span><\/span><\/p>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:66.50485%;top:94.33657%;width:21.84466%;height:3.23625%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-0f23ff2c-3496-4cb5-989c-83e1cb0a7c1d\">\n<div style=\"position:absolute;width:100%;height:103.65841%;left:0%;top:-1.8292%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/cdn.borainvestir.b3.com.br\/2023\/11\/22185205\/logo_bora_investir-3.png\" alt=\"logo_bora_investir\" srcSet=\"https:\/\/cdn.borainvestir.b3.com.br\/2023\/11\/22185205\/logo_bora_investir-3.png 738w,https:\/\/cdn.borainvestir.b3.com.br\/2023\/11\/22185205\/logo_bora_investir-3-300x69.png 300w\" sizes=\"(min-width: 1024px) 10vh, 22vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><\/amp-story-page><amp-story-page id=\"d374b7e3-2be6-471f-82be-9cf842c20527\" auto-advance-after=\"12s\"><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application\/json\">[{\"selector\":\"#anim-5067bdc0-317c-470c-86bd-8d741cb40fde [data-leaf-element=\\\"true\\\"]\",\"keyframes\":{\"transform\":[\"translate(-5.688661136761091%, 0%) scale(1.5)\",\"translate(0%, 0%) scale(1)\"]},\"delay\":0,\"duration\":2000,\"easing\":\"cubic-bezier(.3,0,.55,1)\",\"fill\":\"forwards\"}]<\/script><\/amp-story-animation><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\" style=\"background-color:#a1734e\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:0;top:-9.25926%;width:100%;height:118.51852%;opacity:1\">\n<div id=\"anim-5067bdc0-317c-470c-86bd-8d741cb40fde\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-e6477bff-6c9d-409e-a5ca-c5b944831c9f\">\n<div style=\"position:absolute;width:256.25626%;height:100%;left:-95.90591%;top:0%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/cdn.borainvestir.b3.com.br\/2024\/06\/13160716\/Dinheiro.jpg\" alt=\"Dinheiro\" srcSet=\"https:\/\/cdn.borainvestir.b3.com.br\/2024\/06\/13160716\/Dinheiro.jpg 1920w,https:\/\/cdn.borainvestir.b3.com.br\/2024\/06\/13160716\/Dinheiro-1557x1080.jpg 1557w,https:\/\/cdn.borainvestir.b3.com.br\/2024\/06\/13160716\/Dinheiro-768x533.jpg 768w,https:\/\/cdn.borainvestir.b3.com.br\/2024\/06\/13160716\/Dinheiro-300x208.jpg 300w,https:\/\/cdn.borainvestir.b3.com.br\/2024\/06\/13160716\/Dinheiro-150x104.jpg 150w\" sizes=\"(min-width: 1024px) 45vh, 100vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:7.28155%;top:56.47249%;width:15.7767%;height:3.23625%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-7dd10901-c4ee-45bf-a32d-258b19039303\">\n<div class=\"fill\" style=\"background-color:#ffab00;will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:7.28155%;top:61.48867%;width:85.43689%;height:38.51133%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:5.681818181818182% 5.681818181818182% 5.681818181818182% 5.681818181818182% \/ 8.403361344537815% 8.403361344537815% 8.403361344537815% 8.403361344537815%\" class=\"mask\" id=\"el-3883536f-95aa-4ebb-8703-240b2302888a\">\n<div class=\"fill\" style=\"background-color:rgba(0,12,97,0.95);will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:11.65049%;top:66.18123%;width:76.69903%;height:24.91909%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" id=\"el-04274881-4d3c-4961-9b05-ad18dcedb999\">\n<p class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:-0.2563291139240502% 0;font-family:&quot;Montserrat&quot;,sans-serif;font-size:0.323625em;line-height:1.3;text-align:left;padding:0;color:#000000\"><span><span style=\"color: #fff\">Atualmente, o plano de previd\u00eancia do tipo PGBL j\u00e1 entra como patrim\u00f4nio a ser inventariado porque tem natureza previdenci\u00e1ria, mas o VGBL n\u00e3o.<\/span><\/span><\/p>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:66.50485%;top:94.33657%;width:21.84466%;height:3.23625%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-10ff0a2d-7479-4094-a6f5-5afb29b35a0f\">\n<div style=\"position:absolute;width:100%;height:103.65841%;left:0%;top:-1.8292%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/cdn.borainvestir.b3.com.br\/2023\/11\/22185205\/logo_bora_investir-3.png\" alt=\"logo_bora_investir\" srcSet=\"https:\/\/cdn.borainvestir.b3.com.br\/2023\/11\/22185205\/logo_bora_investir-3.png 738w,https:\/\/cdn.borainvestir.b3.com.br\/2023\/11\/22185205\/logo_bora_investir-3-300x69.png 300w\" sizes=\"(min-width: 1024px) 10vh, 22vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><\/amp-story-page><amp-story-page id=\"fb69aa84-3b64-4c1e-aa35-7e5de301828a\" auto-advance-after=\"12s\"><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application\/json\">[{\"selector\":\"#anim-c565a741-cf6a-4ee1-927e-66f6f1d7813d [data-leaf-element=\\\"true\\\"]\",\"keyframes\":{\"transform\":[\"translate(8.1287503820575%, 14.393581766082624%) scale(0.7109826589595376)\",\"translate(0%, 0%) scale(1)\"]},\"delay\":0,\"duration\":2000,\"easing\":\"cubic-bezier(.3,0,.55,1)\",\"fill\":\"forwards\"}]<\/script><\/amp-story-animation><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\" style=\"background-color:#20071d\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:0;top:-9.25926%;width:100%;height:118.51852%;opacity:1\">\n<div id=\"anim-c565a741-cf6a-4ee1-927e-66f6f1d7813d\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-c75419a2-e022-47e1-8f46-377f629cb161\">\n<div style=\"position:absolute;width:204.67606%;height:173%;left:-81.77867%;top:-72.85531%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/cdn.borainvestir.b3.com.br\/2024\/02\/22150344\/Investimentos-5.jpg\" alt=\"Investimentos\" srcSet=\"https:\/\/cdn.borainvestir.b3.com.br\/2024\/02\/22150344\/Investimentos-5.jpg 567w,https:\/\/cdn.borainvestir.b3.com.br\/2024\/02\/22150344\/Investimentos-5-200x300.jpg 200w,https:\/\/cdn.borainvestir.b3.com.br\/2024\/02\/22150344\/Investimentos-5-150x225.jpg 150w\" sizes=\"(min-width: 1024px) 78vh, 173vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:7.28155%;top:60.84142%;width:15.7767%;height:3.23625%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-6b2dfd47-6d00-45ba-a64f-de63ad490b77\">\n<div class=\"fill\" style=\"background-color:#ffab00;will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:7.28155%;top:65.85761%;width:85.43689%;height:34.14239%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:5.681818181818182% 5.681818181818182% 5.681818181818182% 5.681818181818182% \/ 9.47867298578199% 9.47867298578199% 9.47867298578199% 9.47867298578199%\" class=\"mask\" id=\"el-bd8518f0-7b74-41c9-9f5d-a48bae6f214e\">\n<div class=\"fill\" style=\"background-color:rgba(0,12,97,0.95);will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:11.65049%;top:70.55016%;width:76.69903%;height:20.87379%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" id=\"el-e7476294-7177-4c3e-ba43-83f10ebd45e9\">\n<p class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:-0.2563291139240502% 0;font-family:&quot;Montserrat&quot;,sans-serif;font-size:0.323625em;line-height:1.3;text-align:left;padding:0;color:#000000\"><span><span style=\"color: #fff\">No entanto, no VGBL, ficar\u00e3o de fora da tributa\u00e7\u00e3o os investimentos feitos mais de cinco anos antes da morte do titular.<\/span><\/span><\/p>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:66.50485%;top:94.66019%;width:21.84466%;height:3.23625%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-535495db-7ef2-4588-919a-f4c0bf95a65d\">\n<div style=\"position:absolute;width:100%;height:103.65841%;left:0%;top:-1.8292%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/cdn.borainvestir.b3.com.br\/2023\/11\/22185205\/logo_bora_investir-3.png\" alt=\"logo_bora_investir\" srcSet=\"https:\/\/cdn.borainvestir.b3.com.br\/2023\/11\/22185205\/logo_bora_investir-3.png 738w,https:\/\/cdn.borainvestir.b3.com.br\/2023\/11\/22185205\/logo_bora_investir-3-300x69.png 300w\" sizes=\"(min-width: 1024px) 10vh, 22vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><\/amp-story-page><\/amp-story><\/body><\/html><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Como funciona a nova lei sobre heran\u00e7a? Como funciona a nova lei sobre heran\u00e7a? As propostas de regulamenta\u00e7\u00e3o da Reforma Tribut\u00e1ria trouxeram mudan\u00e7as importantes na cobran\u00e7a de imposto sobre heran\u00e7a e doa\u00e7\u00e3o, o ITCMD. Leia a mat\u00e9ria completa As altera\u00e7\u00f5es devem entrar em vigor a partir de 2025. A Reforma Tribut\u00e1ria tornou a al\u00edquota do [&hellip;]<\/p>\n","protected":false},"author":25,"featured_media":46865,"template":"","meta":{"_acf_changed":false,"web_stories_publisher_logo":31901,"web_stories_poster":[],"web_stories_products":[],"footnotes":""},"web_story_category":[],"web_story_tag":[2218,1497,2223,1904,2221,1657,1611,2222],"class_list":["post-46837","web-story","type-web-story","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.7 (Yoast SEO v24.7) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Como funciona a nova lei sobre heran\u00e7a? | Bora Investir<\/title>\n<meta name=\"description\" content=\"Como funciona a nova lei sobre heran\u00e7a? Como funciona a nova lei sobre heran\u00e7a? As propostas de regulamenta\u00e7\u00e3o da Reforma Tribut\u00e1ria trouxeram mudan\u00e7as importantes na cobran\u00e7a de imposto sobre heran\u00e7a e doa\u00e7\u00e3o, o ITCMD. Leia a mat\u00e9ria completa As altera\u00e7\u00f5es devem entrar em vigor a partir de 2025. A Reforma Tribut\u00e1ria tornou a al\u00edquota do [&hellip;]\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/borainvestir.b3.com.br\/web-stories\/como-funciona-a-nova-lei-sobre-heranca\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Como funciona a nova lei sobre heran\u00e7a?\" \/>\n<meta property=\"og:description\" content=\"Como funciona a nova lei sobre heran\u00e7a? Como funciona a nova lei sobre heran\u00e7a? As propostas de regulamenta\u00e7\u00e3o da Reforma Tribut\u00e1ria trouxeram mudan\u00e7as importantes na cobran\u00e7a de imposto sobre heran\u00e7a e doa\u00e7\u00e3o, o ITCMD. Leia a mat\u00e9ria completa As altera\u00e7\u00f5es devem entrar em vigor a partir de 2025. 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