Companies have already begun to obtain favorable rulings on the merits against the new dividend taxation rules, in disputes involving Law No. 15,270/2025. The court decisions challenge the requirement that the distribution of profits relating to 2025 had to be approved by December 31, 2025, in order to avoid the incidence of Withholding Income Tax (IRRF).
According to the report, one of the rulings benefits a law firm registered under the Simples Nacional regime. The other favors approximately 35,000 companies linked to the Paraná Commercial Association (ACP). In both cases, the understanding was that the rule created a requirement incompatible with corporate law, since the resolution regarding dividends for the 2025 fiscal year, in many situations, can only take place between January 1 and April 30, 2026, within the scope of the annual general meeting.
The issue draws attention because it directly affects profit distribution, tax planning, and corporate structuring. When tax rules conflict with the legal timetable for corporate resolutions, uncertainty increases for shareholders and managers when deciding how and when to distribute earnings.
The decisions indicate that there is still significant room for judicial debate regarding the new taxation and demonstrate how tax changes can have an immediate impact on business management. Expectations now rest on how higher courts will rule on the matter, especially the Supreme Federal Court (STF), which has already analyzed the controversy on a preliminary basis.