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Legal Update

New Ruling of Income Tax On Participation In Profit Or Results of Companies

15 January 2013
Tauil & Chequer Legal Update
Employee Profit Sharing (PLR) is regulated by Law No. 10.101 of December 19, 2000. It is considered an integration instrument between Employers and Employees, and stimulates productivity, pursuant to Article 7, paragraph XI of the Brazilian Constitution.


  • Cesar Cadena Del Porto
    T +55 21 2127 4237
  • Roberta P. Caneca
    T +55 11 2504 4214
  • Ivan Tauil
    T + 55 21 2127 4213

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